Richard Bruton (Dublin North Central, Fine Gael)

We are the legislators, not the Revenue Commissioners. They are entitled to their opinion but the Minister must persuade us that the validity of their opinion is such that we should not make my amendment. To appeal to an authority outside the House that cannot present its case within the House is not good enough. Either the Revenue Commissioners have a robust case that the Minister believes is strong and defensible or they do not. If they did, we would be able to hold the Minister and the Revenue Commissioners, through the Minister, accountable in respect of that case. I do not want to come back into the House only to find that the Revenue Commissioners were spoofing and that they were only trying to make certain taxpayers run through hoops to secure a decision that they, the Revenue Commissioners, believed in their heart of hearts would be secured in any case.

What is the Minister's substantive case to back up the Revenue Commissioners opinion? On hearing it, I will be quite happy to accept it.

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