Martin Mansergh (Fianna Fail)

It costs €80,000 to keep a person in prison for a year. Frankly, that is not a good use of the State's money. It is far preferable to recover the money with interest and penalties and to name and shame. I am aware from one or two people who have been caught that there is considerable shame involved. That is a more effective way of dealing with this.

The vast majority of tax evasion cases do not go through the courts. The Revenue Commissioners deal directly, or through accountants in some cases, with the individual concerned and recover the money without legal cost. The question is if one wishes to maximise the revenue of the State for services or if one is mainly interested in retributive justice. The Revenue Commissioners have done a fantastic job in the last few years. They have secured €2 billion from special investigations. They were given many extra powers in 1999, when former Deputy, Charlie McCreevy, was Minister for Finance and when it was possible to tighten up those provisions without causing damage to the State's interest. It is not an accident it occurred in that year because 1999 is the year we became part of the euro and the danger of money going out of the country, if measures that were too draconian were adopted, disappeared. There has been a new situation since 1999, regardless of whether people wish to acknowledge it.

It is rubbish to claim that the Government has a differential attitude to the poor and to the wealthy. However, there is a small amount of truth in the claim with regard to the courts. The district justices send social welfare offenders to jail. While one or two of them might be well off, generally they are not. They do that to give an example to others and it is reported in the local press. However, on the tax side, I am informed that experience in the criminal investigation of tax cases to date is that exacting evidential standards are set to satisfy the criteria for successful prosecution. In other words, the courts, judges and legal profession are slow to find somebody guilty. There are all sorts of technical problems. I am willing to admit that the problem may exist. The courts need to be vigilant that they do not find themselves administering, although not at the wish of the Oireachtas, any form of class justice.

The Revenue Commissioners can do a great deal more. I do not believe they have by any means exhausted ways of tracking down evasion. I support the Revenue Commissioners getting the resources they need because they will benefit several fold over whatever it would cost to hire different expertise or personnel.