Michael Comiskey (Fine Gael) | Oireachtas source

Like previous speakers, I welcome colleagues back to the Seanad. I also welcome the forthcoming referendum on children's rights, which will be held on a Saturday. The latter is an important consideration for people who work away from home - in Dublin or wherever - and who will be able to return there to vote. I hope that we will continue to hold referendums, etc., on a Saturday in the future.

My main point relates to Revenue and the collection of VAT. During the summer, a national debate took place on radio in respect of Revenue and its attitude to the collection of VAT. It was stated that Revenue uses very heavy-handed tactics in respect of those who do not pay VAT. I have been approached by a number of people who owed what I would consider to be small amounts to Revenue and who were employing others. A very heavy-handed approach was taken to these individuals. In one case, the sheriff arrived and sought to seize certain things from a person's premises. That is unacceptable. In another case, a small company which employs ten or 12 people and which normally made its VAT return on a two-monthly basis was obliged to defer its payment. It did not make its VAT return for six months. For whatever reason, perhaps as a result of the fact that some companies went under in the past without making their returns, Revenue decided to take action. Where jobs are at risk, Revenue should take a sympathetic approach to people who may be experiencing short-term difficulties in the context of cashflow. These individuals should be given a chance.

As my party's spokesperson on agriculture, I join Senator Barrett in offering my condolences to the Spence family in respect of the terrible tragedy which occurred on Saturday evening last. There is a system for monitoring the gas in slurry tanks. In that context, we should consider making the relevant equipment available to those involved in farming who might have slurry on their premises.