Brendan Ryan (Labour)

Section 23(3) states, "The Revenue Commissioners shall make known, in such manner as they think fit, any terms and conditions for the time being specified by them for the purposes of this section." The section deals with electronic claims. I would have thought that we would be more prescriptive and stipulated that the Revenue Commissioners shall use means, electronic and otherwise, and that they must make every effort to do so. The section indicates that they "shall make known" any terms and conditions but they could decide to place a notice in Iris Oifigiúil and state that, as far as they are concerned, this complies with the provision as outlined. This is a major issue and taxpayers should be provided with proper information about it.

The phrase "in such manner as they think fit" is employed in the section but it is not a matter for the Revenue Commissioners to make a judgment in that regard. It is a matter for legislators to inform the Revenue Commissioners that they must make efforts which are proportionate to the number of people who may wish to exercise the options listed. It is a comment for the future.