Leo Varadkar (Dublin West, Fine Gael) | Oireachtas source

I will look into it again out of my own interest. The reason they cannot be published or named and shamed in the way a tax defaulter would be is that where they have been suspended from a scheme, it is done on an administrative basis. It is not that a finding has been made against them in the way a finding may be made against somebody who defrauded the State of taxes. It is not that anyone who gets audited is named and shamed when it comes to tax. They must have a finding against them that would stand up in court. Needless to say, the Department does not want to start naming and shaming companies that would then go to court and sue successfully for having their good name impugned without due process.

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