Michael Finneran (Roscommon-South Leitrim, Fianna Fail)

There is also the position that to some extent has been portrayed here that there is no appeal system. Everybody knows there are two appeals commissioners in this country. They are not appointed by the Revenue Commissioners; they are appointed by the Government. They have a quasi-judicial position and people have an entitlement to go to them. If they are unhappy with that, they have a further entitlement to go to the courts of the land. That is available under this Finance Bill as well. It is important that is put on the record of the House.

These defaulters are not people who are pounced upon. They are people who have consistently and deliberately not engaged with the Revenue Commissioners in terms of meeting their tax liabilities and who have adequate income to pay them. That is the type of people about whom we are talking. It is highly appropriate that somebody who has taxes liable to the State, through the Revenue Commissioners, and can afford to pay them should pay them, even if it is over a period.