Brian Cowen (Laois-Offaly, Fianna Fail)

Unfortunately, the supplementary questions were prepared prior to my giving the answer. With regard to the first part of the Deputy's question on section 86, I have pointed out that the Revenue Commissioners do no have evidence of abuse as suggested. Claims under the section represent less than 3% of the cases. It is very unfortunate that the Deputy is suggesting that we are not giving her the information she seeks. The information, if it is available, is always given. There is no agency more adept or proactive in that regard than the Revenue Commissioners.

In the light of any concerns raised regarding the potential for abuse, the Revenue Commissioners have decided to carry out a survey, for the sake of assurance, of a proportion of cases where the relief was granted. That will be carried out over the coming months with a view to completion in advance of next year's Finance Bill. I have asked Revenue to keep me informed of progress in this regard. On the face of it, the Revenue Commissioners feel that abuse is not taking place but will carry out a review for assurance purposes, and that is fair enough.

With regard to the other matters raised by the Deputy, I have given the full picture in my reply. A review is taking place across a range of areas relating to the construction sector, including with regard to the matters raised. When that review becomes available and we have the evidence from the Revenue Commissioners, we will determine if action is required.

Section 86, as I understand it, was welcomed by all sides of the House when it was introduced in the Finance Bill. To portray it otherwise is inaccurate.

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