Eugene Regan (Fine Gael)

The Minister of State refers to people who ignore the law, but that is why we have courts in this country. For the Revenue Commissioners to determine the law and its enforcement mechanism is entirely inappropriate in respect of what is provided for here. It is an offensive section of the Bill. It is unqualified. There are no safeguards. To suggest that an attachment notice would be issued by an official no more junior than a principal officer provides no justification for it.

For a provision like this to be constitutional, it must be necessary. I cannot see how the Minister of State has set out the case. It has to be proportionate and I do not see how that is the case either. The provision gives an absolute power to the Revenue Commissioners on top of the powers that they already have. There is no reason set out that could justify it. It can have the effect of destroying someone's livelihood without any mechanism for that person to prevent that happening. If it was ordered by the court, then it would be an appropriate procedure to use attachment of earnings, but for this to be done by way of an administrative decision from an official in the Revenue Commissioners is entirely disproportionate and unnecessary. I will be pressing this amendment.