Michael Finneran (Roscommon-South Leitrim, Fianna Fail)

The provision is not intended to replace the current practice of recovery of small tax underpayments from PAYE employees by means of adjusting tax credits etc.

The question of constitutionality has been raised. As is the case in every item of legislation, including this Finance Bill, its provisions have been thoroughly investigated by the Attorney General and his staff and are deemed to be totally in line with the Constitution. I want to put that on the record. There are no constitutional issues involved. It must be noted that what we are talking about here is a means of last resort. We are talking about people who have evaded or attempted to evade to pay their taxes over a long period. They have adequate income but they have attempted to evade paying their taxes. That is the purpose of this measure.

I wish to make a number of other points, in particular the one raised by Senator Norris.