Paul McGrath (Westmeath, Fine Gael)

I thank the Minister for his response. Does he not find it significant that in approximately 75% of cases where balancing statements were sought a refund was made? The average refund in such cases was €800 per person, which is very significant. Does he not think that, based on that fact and the chairman's report to the effect that there may be a further €100 million to be repaid, efforts must be redoubled to make the repayments to the taxpayers concerned?

How many of the 2.1 million or 2.2 million people who work make annual tax returns? I suspect the number is quite low. The process of making repayments might be easier with a better system for making tax returns.

Does the Minister not find the moratorium restricting backdated claims to three or four years, introduced by his Government, grossly unfair? Is it not very restrictive? If I were a taxpayer who owed the Revenue money for five, six or seven years but had a credit from four years ago I could not put that credit against moneys owing from the earlier period. The Minister's predecessor brought in the restriction but it is grossly unfair that I cannot set my credits against other liabilities. The Revenue may go back as many years as it deems necessary but I, as a taxpayer, cannot do so to claim credits.

Are health-related expenses, such as those on nursing homes, prescriptions and doctor's expenses, the largest area in which tax reliefs are not claimed? Can the Minister launch a campaign to make people more aware of their rights in regard to those? Does the Minister not agree that the minimum qualifying expenditure of €125 per annum constitutes a disincentive to claiming and clogs up the system? For what it is worth to the Government surely it would be better to wipe out that threshold altogether.

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