Alice-Mary Higgins (Independent) | Oireachtas source

Again, it is very important to clarify that nobody objects to the fact of lobbying. It is a normal process. Many of us received lots of pre-budget documents, for example, from various bodies on the budget and the Finance Bill. The issue is the clarity. I note that the Minister of State at least believes the Houses of the Oireachtas should have access to these documents as part of their process of consideration. I regret that this House of the Oireachtas has not had access to the documents because this is the consideration process. I am hopeful that the other House may be able to access relevant documents.

It is not simply the Executive that determines and make decisions on legislation. We all need to scrutinise legislation and give it our due consideration. Where documents are considered to be relevant to the legislative process in that way, it is appropriate that all relevant spokespersons have access to those documents. I am certainly not imputing anything to the Central Bank or Revenue. I am very confident that they will do absolutely everything as rigorously and appropriately as possible. I am not speaking to that. I am speaking to our duty as legislators. The tax avoidance mentioned in my amendment would not be illegal. No one is claiming it would be. This is about best practice and what is illegal.

The legislative framework within which Revenue, the Central Bank and all other parties operate is the framework set by us. That is really important because this is a legislative framework which, for example, reduces a lot of liabilities. We are reducing a lot of liabilities and removing them from a number of parties in this legislation. That is part of my concern. Again, it would be useful if the Minister were able to give some assurance on post-legislative enactment. It is a concern that we do not know if this will include the issue of tax avoidance. It really should. It would be an inadequate piece of post-enactment scrutiny if it did not consider the question of best practice in respect of taxation. I say this as somebody who wants Ireland to have a good reputation in this area and wants us to be able to show our bona fides in that regard.

I regret that the Minister of State is not able to accept the amendment. I recognise that he is putting forward post-enactment scrutiny but, if not in this House perhaps in the other House, he will really need to clarify what issues he expects to be covered within that because that will be important. I will press the amendment.