Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I have not heard a suggestion of tax evasion, deliberate tax avoidance, falsified returns or anything like that. What is at issue here is the operation of a system and how Revenue has identified a flaw in the system that resulted in an over-compensation of VAT, particularly for one sector. The Minister has outlined a process that will be provided for in the legislation. He has given some comfort that there will be enough time to tease out the issue properly. I will not withdraw my amendment until he responds to the issue raised by Deputy Doherty. The question of the viability and overall sustainability of the sector is not within the competence of Revenue. The Revenue Commissioners are charged with administering the tax code. I ask the Minister to address the point made about viability because serious issues have arisen from this matter. No one in my party can stand over a situation where more VAT is returned than is incurred in the first place. This debate allows us to tease out all the issues and ensure this matter is dealt with in the proper way.

See this speech in context