Joe Costello (Dublin Central, Labour)
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Question 123: To ask the Minister for Finance if his attention has been drawn to the call made by the Irish Congress of Trade Unions for the introduction of stricter rules for tax advisers to prevent abusive tax planning; his response to the call made; and if he will make a statement on the matter. [26624/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I understand that the general secretary of the Irish Congress of Trade Unions has called for stricter penalties and sanctions to be introduced where tax advisers are involved in tax abuse.

As Minister for Finance, I have made it clear that I will put in place whatever measures are necessary when the need to address complicity in tax non-compliance is identified. My first Finance Act, Finance Act 2005, contained provisions to ensure the effectiveness of the powers of the Revenue Commissioners to pursue prosecutions not only against persons who engage in tax evasion but also against those who facilitate tax evasion.

In addition, the Act introduced a new offence of being knowingly concerned in the fraudulent evasion of tax. It also provides that where an offence is committed by a body corporate, any director, officer or manager who consented, connived or approved of the commission of the offence or was reckless as to whether an offence was being committed, is also deemed to be guilty of the offence concerned.

The Finance Act 2005 changes add to the comprehensiveness of the provisions in relation to the relevant Revenue offences. More generally, the new provisions enhance the armoury of the Revenue Commissioners in dealing with tax evasion and I am satisfied they address the point being made by the general secretary of congress.