John Paul Phelan (Fine Gael)

Exactly, but it also shows the power of the Seanad, which is more important. I will not get hung up on the phrasing of the review and urge the choosing of a policy somewhat similar to this. However, Senator Ryan is correct in that we must have continuous assessment of whether these schemes are working and whether it would be better to move them into other areas. On 22 March I made a suggestion in respect of the area of transport. Many reliefs focussed on the construction industry until now and the emphasis should be changed to a real problem area, namely, transport. I urge the members of the review committee to examine this issue.

It is scandalous that a large number of very high earners pay no tax in this country. This must not be allowed to continue and a part of the review should include the requirement of a minimum amount that people must contribute. We should not allow a situation in which people do not pay any income tax in this day and age and I urge that these issues be considered.