Michael McCarthy (Labour)

A number of people think they should not pay taxes, no matter what tax is involved. Senator Bannon referred to declarations signed in Garda stations. When a declaration is signed that a car has been off the road, the garda witnesses the signature of the car owner and, therefore, he or she makes the declaration, not the garda. Penalties are in place to deal with car owners who knowingly enter a Garda station and make a dishonest declaration.