Dáil Éireann debate -
Wednesday, 23 Feb 2000

Vol. 515 No. 1

Written Answers. - DIRT Inquiry.

Brendan Howlin

Question:

67 Mr. Howlin asked the Minister for Finance the action, if any, his Department has taken or will take arising from the report of the DIRT sub-committee of the Committee of Public Accounts; and if he will make a statement on the matter. [5256/00]

Minister for Finance (Mr. McCreevy):

The Finance Bill, 2000, gives effect to a number of specific recommendations made by the sub-committee of the Committee of Public Accounts in its report on the DIRT inquiry in relation to the audit powers of the Revenue Commissioners and the reporting by Revenue to the Committee of Public Accounts on the results of the DIRT look-back audit currently under way. In addition, the Bill provides for the enhancement of the powers of the Revenue Commissioners to publish settlements.

The Attorney General has advised that there would be legal difficulties in making provision to implement certain of the recommendations of the sub-committee where this would involve the retrospective introduction of penalties. The advice is founded on Article 15.5 of the Constitution which prohibits retroactive penal legislation. The full range of other recommendations made by the sub-committee is being actively considered by a special group in my Department established for this purpose.