Richard Bruton (Dublin North Central, Fine Gael)

Is it the Minister's understanding that the Commission on Taxation will examine the treatment of those who fail to make tax returns in Ireland? It is a source of considerable irritation that those who are well placed can manipulate returns, their presence in the country or how tax is presented. People believe that everyone must make a fair contribution.

A previous Minister for Finance used to tell us there is no pot of gold. Regardless of whether there is, people want to see fairness in how the tax code is applied. It would be good to have an objective assessment of this matter by the Commission on Taxation. A sense of unfairness pervades our community. People who had great opportunities given to them choose to treat their tax affairs in a way that does not reflect the opportunities given to them by our society.

It is a serious issue and we must develop a response that is fair and balanced. In his recent budget, the Minister has moved to try to tighten this and the effort must continue. There should be fairness and the notion that people will uproot and go is considerably exaggerated. A fair tax code must be applied.

I am interested to know whether the Minister's terms of reference will embrace this issue. Deputy Burton's amendment seeks a fair assessment of this matter each year so we could see that the reliefs, where given, are justified. We are giving reliefs in allowing people organise their tax affairs in certain ways and we should see that the relief is justified in terms of its social benefit to the community and that it is fair. We want such objective information on the record as best we can.

There has been much debate and in the absence of proper reporting with this issue, people see all sorts of issues. The best way to deal with the matter is by having the facts on the record and we could then deal with them. Is there a social benefit justifying these rules, what would that be and does it sustain scrutiny? Are the rules fair? We must have such information on the table so that outsiders considering how the Oireachtas handles this issue will see that proper and fair balance is brought to bear on this issue and there is not a golden circle which can evade its responsibilities.

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