It is important to put on the record my appreciation of the changes the Revenue Commissioners have made in the past ten or 15 years. I refer to this aspect during Committee Stage of the Finance Bill each year. As one who has practised in that area, I find the changes which have taken place in the past ten to 15 years in relation to Revenue practice and efficiency is mind-boggling. It should not be forgotten that significant changes have taken place. I have said previously outside this House that when the history of the Celtic tiger is written, there will certainly be a chapter on the changing efficiencies within the Revenue Commissioners, which have contributed greatly to the large Exchequer surpluses in recent years.
I compliment the steering group set up as a result of the public accounts committee inquiry. This involved some people from outside the country and the report was published within a remarkably short period. I compliment also the members of the Committee of Public Accounts for the wonderful work they did. As a result of the publication of the report, advertisements have been placed in the newspapers requesting people to make further submissions. The sub-committee group will go before the Committee of Public Accounts early next month. The public accounts committee will then make recommendations and I do not have a closed mind as to what should or should not be done about the various structures within the Revenue Commissioners. It will be important to hear the views of the Committee of Public Accounts. It will be important also to hear the submissions as a result of the publication of the report. When this process is concluded, I will consider the matter and bring recommendations to Government. The Government will then consider the matter further and all these issues will be taken into account. The public accounts committee has done a particularly good job. The steering group which compiled the report has done an excellent job in opening up some very interesting questions and putting forward many recommendations, all of which I will consider.