I move amendment No. 144:
In page 213, to delete lines 47 to 49 and substitute the following:
"(2) (a) An authorised officer provided he has grounds to suspect that tax evasion may be occurring, may at all reasonable times enter any premises or place where he has reason to believe that—".
This section does not refer to VAT per se but to the powers of inspection for PAYE. Earlier on in respect of the necessary provisions and additional powers being transferred from the Customs and Excise officials to the Revenue Commissioners we conceded the need for the transfer of such powers and cautioned that they should be counterbalanced by safeguards for the rights of citizens. Those arguments and discussion stand on their own merits and have some application here but to not cover this section entirely. I am looking for a harmonisation of reasonable practice by the gardaí with reasonable practice by the Revenue Commissioners. The most relevant point here is made on line 14 of page 216 at the start of subsection (2). At present it reads: “An authorised officer may at all reasonable times enter any premises or place where he has reason to believe”, etc. etc. I suggest that that power be counterbalanced by the following: “An authorised officer provided he has grounds to suspect that tax evasion may be occurring may at all reasonable times enter any premises or place where he has reason to believe that”. He must have reasonable grounds to suspect that tax evasion is occurring. The reason for this is to provide a certain balance and not to allow the Revenue Commissioner a panoply of powers which they may use or threaten to use on somebody.
This amendment will check any possible abuse. I do not require the officer to do anything. It should be actionable if a citizen feels that her or his rights have been seriously infringed. There is no procedural requirement, but a requirement of intent in relation to this.