John Curran (Dublin Mid West, Fianna Fail)

I will not delay on these and I thank the Deputies for their comments. The provisions in these amendments are very significant for ordinary charities. One of their concerns was that on the first day there would be a backlog that could not be dealt with in an efficient and timely manner. There were also concerns from smaller charities in particular that there would be an unnecessary burden in getting them into the system. This attempts to get the system up and running for those already registered with the Revenue and, by and large, there is consensus that this is positive.

Deputy Ring raised the issue of Revenue. Any investigations carried out by the Revenue Commissioners are entirely a matter for that body. That would be the case with any investigation and not just one relating to charities. During this time we will be working closely with Revenue and there will be a proposed working group. There is provision in the Bill for consultation between Revenue and the new authority to be established.

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