John Gormley (Dublin South East, Green Party)

I am reliably informed that the Revenue Commissioners try to build up a matrix on tax compliance. The reason is that individuals who are not tax compliant in a certain area tend to act the same way in other areas as well. It can point the Revenue Commissioners in a certain direction. That is the reason for the provision.

On the points raised by Senator Paudie Coffey relating to data sharing and exchange, the first line of section 11 is very clear: "Notwithstanding any enactment or rule of law...". We have been given the best legal advice on this and we are advised that those matters are covered. The Senator takes a different view and I accept that.

I am not sure, a Chathaoirligh, if I am allowed to address the points raised by Senator Maurice Cummins or if it will arise under a different section.