Brian Cowen (Laois-Offaly, Fianna Fail)

On the basis of this amendment, the case has been made for the establishment of a tax advocate's office by Deputies across the House and I have given a comprehensive reply as to why I am not convinced that would add to the situation in the way people suggest it would. I recognise the proactive and effective efforts of Revenue in terms of access and its ability to deal with the issues and the fact it is involved in a programme of trying to provide, as much as possible, payments at source. This is not so simple. The number of outlets where expenditure takes place impacts on the ability to provide a tax relief at source system. If there are 3,000 GPs involved or if there are different systems in different local authorities in respect of bin charges, we cannot assume that it can be done very easily. Revenue is in the business of ensuring compliance not only in terms of people's liabilities but also trying to ensure that people draw their entitlements where they are due. That is part of the definition of compliance. It involves trying to heighten public awareness and to be as helpful as possible to taxpayers in every way. The effectiveness of some of its initiatives is demonstrated by the level of response one could say has arisen as a consequence of its efforts.

Revenue has further plans in mind in its statement of strategy for 2008-2010 so this issue is being addressed. It is not a question of not acting to try to improve the situation or suggesting that everything is perfect in the garden. One must also put in the caveat that, at the end of the day, it is the responsibility of each individual taxpayer to bring to the attention of Revenue those issues to which they are entitled. Revenue cannot be assumed to have that information because it may or may not be relevant to the individual concerned. That is the whole idea. We are trying to ensure that the individual is aware of what he or she could seek in refunds under the tax code. That is the situation.

I do not accept the wider issues mentioned by the Deputy outside the scope of the amendment but I will not go into the detail of this when we are dealing with this amendment.

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