Ivan Yates
Ceist:100 Mr. Yates asked the Minister for Finance if he has any proposals to introduce a tax amnesty in any area of the tax code.
Written Answers. - Tax Amnesty.
Previous amnesties were conceded most reluctantly and only because major collection reforms were being introduced into the law and the administration of the tax system e.g. self-assessment, increased auditing and increased collection powers which have ensured that non-complying taxpayers have faced a more hostile climate than had been the case prior to their introduction. Any question of the introduction of a further amnesty or of its possible form or scope would be a complex one. No decision has been taken to introduce any such amnesty.