Eugene Regan (Fine Gael)

I move recommendation No. 9:

In page 214, lines 12 to 22, to delete paragraph (a).

Section 1002 of the Taxes Consolidation Act gives many powers to the Revenue Commissioners to ensure taxes are paid and collected, but the proposal in this section is a step too far. I accept this Bill is a form of emergency legislation but this provision should not be slipped in like this. What we have here is a power being given to the Revenue Commissioners to serve a notice which attaches the emoluments and earnings of a person for the purpose of collecting taxation, where it determines that there is a debt due from the taxpayer, regardless of whether it is contested and without any intervention of the courts.

There have been many debates in this House about attachment of earnings for the payment of fines but this has been consistently resisted by the Minister for Justice and Law Reform, yet here is an attempt to confer such a power on the Revenue Commissioners. I question its constitutionality and propriety. It is a police-state type of provision and I do not believe it should be waved through this House without proper scrutiny and debate. Section 74 should not form part of the Bill. This is a draconian measure. People I have spoken to and even people in the Revenue Commissioners do not believe it is necessary and consider it to be over the top. There is no explanation as to why such a power is required or where there is a deficit in the powers of the Revenue Commissioners which necessitates this type of draconian measure.

It is disproportionate to what is sought in any of these provisions relating to the powers of the Revenue Commissioners. It is not necessary or appropriate and I question its legality. I oppose this extraordinary power which the Bill seeks to confer on the Revenue Commissioners.