Ivana Bacik (Independent)

I will be very brief because I know the matter was debated in the Dáil. I am glad to hear the Minister say he is not ruling this proposal out in principle. The purpose of the amendments is to strengthen the pressure for compliance. I accept the Minister's point that a tax clearance certificate would not prove anything in respect of the payment of tax on the tenancy because it would be retrospective. It is still, however, part of an overall movement towards encouraging compliance in tax affairs among landlords. I am glad to hear the Minister say he is not ruling out my suggestion in principle and hope we will see it introduced in future legislation.