Ivana Bacik (Independent)

The Minister of State pointed to a safeguard earlier where approval by a principal officer or above was required at Revenue before powers could be exercised. I note in section 74(c) that a new provision is to be inserted, referring to an officer of specific rank within the Revenue Commissioners, whereby "authorised officer" means an officer of the Revenue Commissioners authorised in writing to exercise the powers conferred by the section. Even if the Minister of State is not minded to accept Senator Regan's amendment, another safeguard could be inserted to at least require that before an officer of the Revenue Commissioners could exercise this power, he or she would have to be authorised in writing to do so or else be of a specific rank or above. It is not that we oppose the giving the powers to the Revenue Commissioners, rather we want to ensure due process is observed and sufficient safeguards are in place. The safeguard proposed by Senator Regan is eminently sensible and accepted in principle in respect of other Revenue powers.