I propose to take Questions Nos. 1 and 18 together.
I am informed by the Revenue Commissioners that the previous arrangement referred to by Deputy Yates was introduced in 1988 with regard to staff employed on mobile task units, MTUs. The arrangement provided for guaranteed overtime working on the basis of flexibility of attendance between the hours of 8 a.m. and 8 p.m. on weekdays. Attendance outside these hours was required when considered necessary. This arrangement was subject to overtime expenditure remaining within the amount sanctioned and was the subject of continuous cost review and possible amendment.
With the introduction of the Internal Market in January 1993 and the removal of border controls, a large number of staff became available for reassignment from static control duties to other work. Substantial new work was made available to the Commissioners by the Government, notably the new EU statistical function based in Dundalk and the administration of the new vehicle registration tax. The Commissioners, having given the matter of deployment of resources careful consideration, decided to use some of the surplus resources that became available to increase the number of mobile units with a view to enhancing enforcement. Resources in the drug enforcement area were also considerably increased. The introduction of these new units which included intelligence units, operational units, maritime units and sniffer-dog units within the Customs National Drugs team and the need to administer the new work effectively but also efficiently, necessitated a further examination of the overall operation and cost effectiveness of enforcement functions.
Under the administrative budget system and as part of the ongoing effort to achieve value for money the Revenue Commissioners regularly review expenditure under all subheads of their Vote. In view of the increased staff levels involved in their enlarged enforcement area and having regard to the constraints of the administrative budget it was not possible to sustain guaranteed overtime working in one specific area. Consequently it was decided to discontinue the guaranteed overtime arrangement for these units and provide for the payment of overtime when justified on the basis of a business case made by local management. In response the PSEU, the staff union involved, withdrew their agreement to the flexible attendance arrangements, which had been in operation since 1988.
As a result, the Revenue Commissioners decided to roster enforcement staff attendance between the hours of 8 a.m. to 8 p.m. on weekdays, Monday to Saturday with a provision for payment of overtime when justified for attendances outside these hours. I am satisfied that these revised arrangements will not adversely affect the level of enforcement necessary and will permit a more efficient and effective use of resources. The estimated street value of drugs seized by Customs in 1992 and 1993 was £10.9 million and £16.6 million, respectively.
With regard to the second part of Deputy Yates's question, duly authorised officers may seize vehicles under section 142 (4) of the Finance Act, 1992, in respect of breaches of the Vehicle Registration Tax Regulations. The Revenue Commissioners have within the past year conducted a detailed examination of the powers of Revenue officials and have clarified best practice in the use of these powers and other enforcement provisions in order to foster and promote a spirit of voluntary compliance in all Revenue areas. Relevant staff have been trained in the use of such powers and the Commissioners are in the process of issuing fresh guidelines to those staff. Furthermore, the Commissioners have in the past week, issued a Statement of Practice for the information of the public at large. I have copies of that statement which I will make available to the Deputies if they so wish.
As a result of their examination, the Commissioners have decided in cases of unaggravated breaches of the Vehicle Registration Tax Regulations by private individuals not to resort to seizure in the first instance but to issue a warning giving the person concerned an opportunity to comply within a specified time limit. Failure to regularise vehicles within the stipulated time limit could lead to their subsequent seizure under the provisions of the Act. I agree with these arrangements for the reasons stated and am satisfied that the new procedure will not cause any diminution of the tax yield or of the Commissioners' control and enforcement in this vital area.
