Joe O'Toole (Independent)

I fully support the points made by Senator Regan. I generally support powers for the Revenue Commissioners but, and the Minister can correct me on this, a number of issues arise from this. One is the constitutional provisions on private property. How can one attach somebody's salary without going through a process, usually a court process? I do not know whether issues such as errors in fact and errors in law come into this discussion. It is not a case of me not wishing to give power to the Revenue Commissioners, but this is far in excess of what would be available to a state in a normal democracy. That is the issue. It is a very serious point and I ask the Minister to address it. Is it a fact that an arm of the State can effectively attach and take from a person's salary without going through a process in the courts or otherwise? It appears to be an extraordinary power. What are the legal bases and constitutional issues that were waded through to get to this point?