David Norris (Independent) | Oireachtas source

I compliment the Minister on his clear and cogent explanation. A large number of amendments were linked together and it was difficult to physically leaf through them to find them but I found the Minister's logic and in terms of the delivery it was clear and lucid. I had no difficulty in following it and I hope this will mark the progress of the Bill through the House. His approach is very helpful.

My one comment on this is that there seems to be an assumption, if I am getting it right, that the organs of the State have the possibility of being more forgiving than the general public when it comes to excludable debt. The Minister might comment on that. I have not seen any sign, not from my personal experience but by observance, that the tax authorities, in terms of local government charges, household charges or any of those things, are particularly forgiving or that they want to be given the capacity to waive those charges. Perhaps they have and I am misconstruing the attitude of the authorities but I would have thought they are just as inflexible as anybody else.