Arthur Morgan (Louth, Sinn Fein)

I have a sense of what she is advocating here, which is why I am instinctively inclined to support her amendments Nos. 1 and 2. The State should not seek to take in any more tax than people are obliged to pay.

As I said on Committee Stage, and it is worth repeating, when I have occasionally dealt with the Revenue Commissioners, I found them extremely fair and reasonable. The same applies to the various sections of the Department of Social and Family Affairs and also to Bord Gáis. These are my three favourite bodies to deal with because one tends to get an answer fairly quickly and they tend to cut to the chase. They also tend to want to deal fairly and openly with constituents, which is brilliant in cases where it occurs.

Why does the four-year period apply? Is there any reason it is closed after four years rather than after five or six years? The Minister might respond on that issue.

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