Eoghan Harris (Independent)

I welcome the Minister to the House. He is famous for his ability to think on his feet. I am baffled by the procedure and do not know where what I want to say fits into the recommendations but I crave the Minister's indulgence to make a few points that are part of the wider hinterland of the Bill. These concern the simplification of information about the tax code. The Taoiseach's financial affairs compared with mine are pristine and were an accountant's dream. Like most members of the public I am as terrified of a tax audit as Americans famously are. It is said that Americans would rather be mugged than tax audited. Most PAYE workers find the tax code a nightmare and a morass. VRT is only symbolic of this. The result is that many PAYE workers are overtaxed because they do not understand what is going on. Time and again I meet fellow workers in my industry who are not being taxed correctly and are usually taxed at a loss to themselves because they do not understand the system. The Minister needs to take on the question of clarifying and simplifying information on all aspects of the tax system, not just VRT.

Many of my fellow workers feel it is too much hassle and too difficult to work their way through the system to bother lodging a claim to get the money back. Health expenses are a prime example of this. It should be possible for dentists, doctors and pharmacists to give relief at source.