Finian McGrath (Dublin North Central, Independent) | Oireachtas source

If I may revert to the legislation, I make the point that there are times in the House when opportunities should be given to people to vote on issues. There should be some freedom for members of parties or governments who have an issue of conscience or something about which they wish to make a statement. This is done in other parliaments and Members should consider doing this.

As for the legislation itself, the tax issue is of great importance. It is the backbone of the economy and of how the country is run. The citizens of this State - I emphasise the word "citizens" rather than "taxpayers" - need to know exactly what is going on and how their money is being spent, and this Bill deals with that. However, Members must deal with reality as well and, in the first instance, people must pay their taxes and must make a contribution. Moreover, they must be fair and honest when making their payments to the State.

Sadly, in this State there is a history of people not being compliant, and that should end. We must deal with that problem in the broader political sphere.

The Bill makes provision for the issuance to each person paying income tax and other such taxes on earnings of an annual statement detailing tax paid in the most recent tax year, the estimated tax payments to be made in the coming tax year and a breakdown of the areas of Government spending on which the recipient of the statement’s taxes are to be spent. The breakdown will be provided in percentage terms as well as in simple monetary terms. In addition to the annual statement, the Bill also provides for publication on-line of a calculator for estimating the total amount of value-added tax and excise paid on goods and services by an individual. The final element in the legislation is a commitment from the Government to make the necessary provisions to introduce a new minimum threshold for the publication of money spent by a Department or agency. These are key elements. The Bill is positive, constructive and sensible.

In Part 2, taking in sections 3 and 4, the Bill addresses its central purpose, causing the Minister for Finance to publish annually and to issue to each person having paid tax an itemised statement of taxes. Section 3 contains this central provision regarding the publication of the statement. These elements are at the heart of the legislation.

In talking about taxes, it is important to realise that there are ongoing debates on issues such as excise tax. A colleague in the Seanad, Senator John Crown, indicated yesterday that he wants to ban smoking completely from the Dáil premises. I know this is popular with some people but there are people in the Oireachtas who would disagree strongly with the idea.

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