Michael Noonan (Limerick City, Fine Gael)

As is regularly stated in replies to parliamentary questions, the Revenue Commissioners operate a principle of proportionality. When they are assessing proposals such as that made by the Senator, the yield from implementing the proposal would have to be more than the cost of implementing it. To date they consider that imposing a requirement on everybody to make a tax return would have a high administrative cost for the Revenue Commissioners and would not give a particularly high yield. We will get a note on the matter from the Revenue Commissioners for the Senator.