This section proposes to allow people to perform the function of the Collector General on a delegated basis?
SECTION 125.
Question proposed: "That section 125 stand part of the Bill."
Yes.
I am not against that in principle, but the Collector General has major powers and should be accountable for their use. If revenue sheriffs come to one's door at the instigation of the Collector General, one should not be dealing with nameless officials.
I assure the Deputy that these will be nominated officers acting on his or her direction, which makes the Collector General accountable. Those officers will in turn be accountable to him.
I support Deputy McDowell. In my county there was an anomalous situation in relation to the powers of the revenue sheriff, who is governed by legislation dating from around 1986. The revenue sheriff in the Carlow-Kildare region was an upstanding man who appointed people in his stead to carry out seizures and other actions. Those seizures were not carried out properly and, consequently, when the taxpayer on the wrong end of the unwarranted procedures took action, the Collector General disowned the incidents because the revenue sheriff was not under his remit. The revenue sheriff disowned the person under his remit, and it would have been interesting if the matter had proceeded through the courts. However, the taxpayer was not in a financial position to do so and the matter was resolved in any case. It is somewhat similar to Deputy McDowell's point and there should be a clear chain of command in these matters.
Officials of the Revenue Commissioners, not outside contractors or part-time or temporary workers, all carry identification. That has come about in law as a consequence of devolution of tax offices, with different kinds of collection being done from offices. In recent years, due to operational changes within the offices of the Revenue Commissioners, particularly local collection initiatives, the requirement that nominated officers must operate under the direction of the Collector General is no longer a practicable proposition. As a result, that requirement has been deleted by this section. Nominated officers will in future operate in accordance with the overall direction of the Revenue Commissioners. There is no freelancing and there is a clear chain of command.
I take the point as I only wanted to raise this matter.
Question put and agreed to.