Joan Burton (Dublin West, Labour)

There is no proliferation of ombudsmen. After ten years of debate, Members dragged out from the Government and its predecessor what I hope will be improved arrangements in respect of the Garda. The tragic case in Lucan over the weekend will demonstrate whether this proves to be the case. The Ombudsman for Children was established approximately two years ago and is quite active. It is interesting to compare the Ombudsman for Children with the office of the advocate because my understanding is that in a general sense, she is making attempts to be proactive on children's behalf. However, given the manner in which it is interpreted at present, as well as the significant capacity restrictions placed on it, the Office of the Ombudsman is obliged to wait until individual cases arise before examining them. Incidentally, to a great extent this office was established and was a concept developed by the Labour Party as a contribution to governmental practice in Ireland.

The Minister referred to systemic problems with the taxation system, which is exactly what is under discussion. I have provided him with new examples from the new economy, never mind issues such as rent allowances. In that regard, it may come as a surprise to the Minister that many tenants are highly nervous about claiming tax relief in respect of a landlord who lets a premises to them for personal accommodation, for fear that the landlord does not wish to be known to the Revenue Commissioners.

While this may not happen in the constituency the Minister represents, it is a common occurrence in Dublin. Tenants may consider themselves to be lucky to have accommodation and if the landlord is accommodating and does not wish to be known to the Minister's friends in the Revenue Commissioners, such tenants are actively dissuaded from seeking the tax relief. An advocate would change that power relationship, in that individuals would receive a higher level of empowerment from the State to get their just entitlements. This pertains to positive advocacy.

As I noted, no one decries the efforts made by the Revenue Commissioners. Some of the innovations they are road-testing at present will turn out to be excellent. However, they do not tell the entire story, particularly with regard to those who are working atypical hours, in atypical contracts, or who have multiple jobs. In addition, people in the construction industry who traditionally would have been employed are now treated as being self-employed and the main contractor has no interest in ensuring they receive all their entitlements. Why should the contractors do so?

Moreover, the Revenue Commissioners have no interest in so doing either. Such people have tax deducted at source at the standard rate and pay a great deal of tax. Why should the Revenue Commissioners be concerned if the affairs of such people are never regularised? Revenue has their money. However, it is most unlikely that those individuals who end up outside a regular tax position will, for instance, save for a pension or take other options available to them that would offer some tax relief and tax allowances. As far as many people are concerned, the Minister is not looking at how the economy operates at present. I hope when there is a change of Government and we are honoured by the people to occupy the place the Minister now occupies, a new Government will address this issue.

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