Brian Hayes (Fine Gael)

I welcome the decision of the President to refer the Health (Amendment) (No. 2) Bill 2004 to the Supreme Court to test its constitutionality. Calls were made in this House before the Christmas recess requesting the President to do so. She has shown excellent judgment in asking the court to look at this Bill and test its constitutionality.

I am aware a debate has been organised in the Dáil today on the appalling tragedy of the tsunami in south-east Asia which we all saw on our television screens since the House last met before Christmas. Will the Leader provide an opportunity in this House, either tomorrow or early next week, for us to hear the response of the Government? There has been a tremendous outpouring of goodwill and funds by ordinary people and the Government to the victims of that natural disaster. However, it is important for the people to hear of Parliament's solidarity with the international community, the people of the region and the NGOs that work there. Our solidarity must comprise more than just an immediate response. We must think and plan long term for the recovery of the region and the entire developed community. I ask the Leader to consider a debate on the issue either tomorrow or next week.

Much has happened with regard to Northern Ireland since we last met. While we had an excellent debate before Christmas, I wonder if it would be useful for the Government to have a debate on the issue in the House to see how best we can move forward. Matters have moved on and there is now absolute clarity and political consensus that Sinn Féin-IRA must decide for themselves what they want to do as a political paramilitary organisation and how best they want to use their talents. The crystallising moment for me over the Christmas period was the emergence of the broad national consensus that Sinn Féin-IRA must decide their true path.

I urge the Government to continue to take a tough line on Sinn Féin-IRA in terms of talks and to remove concessions granted to them before Christmas, notably the concession relating to the early release of the killers of Detective Garda Jerry McCabe. I also urge it to examine alternatives that will best allow the Northern Ireland Assembly to meet, although it is impossible that a joint government could be established at this time. The SDLP has produced an interesting alternative which would allow the Assembly to get back up and running under a committee system where the Governments would appoint various heads of departments. The vacuum must be filled. There are moderate voices in Northern Ireland that have put forward moderate proposals for this vacuum. I ask the Government to consider the matter and to organise a debate through which we can contribute.

Last week the Fine Gael Party produced figures from Revenue — Senator O'Toole produced another angle on the story — whereby approximately €1.3 billion is owed to PAYE taxpayers who have made overpayments to Revenue. Will the Government initiate a campaign through Revenue to ensure the office has the same enthusiasm in terms of returning to PAYE taxpayers the significant amounts owed to them as it has in pursuing those who have underpaid over a period of time? We must have an active campaign in this regard.

We must also amend last year's Finance Act which now makes it impossible for a PAYE taxpayer to seek a rebate more than four years after the time at which he or she makes his or her application. The Minister for Finance must focus on this issue through Revenue. It is appalling that such significant sums of money can be taken by Revenue from the PAYE sector without recourse or redress. That is wrong and we must stand up and say so.