Alex White (Labour)

I have doubts about this basis for legislation. If we accept the Minister of State's proposition that an existing practice is being secured and codified but we want to make a reasonable proposal to add to it, as legislators, we are entitled to know why the Government will not accept it. If there is an explanation why it cannot be or is not proper for it to be included, all these matters can be judged and the House can decide its view. However, it is simply not acceptable to be told this is the way Revenue has always done it and that is the way we are always going to do it. We want to add this new proposal and a subparagraph. When we ask why the Minister of State refuses to accept it, he just says "No".

Even if the Minister of State is not in a position to give an undertaking that he will accede to the amendments, if he could give a real undertaking that before or during Report Stage he would give us the rationale for not accepting this proposal, I would be prepared to let the matter rest until then when we can have the matter addressed.