asked the Minister for Finance the steps he intends to take to ensure that the Government's embargo on filling vacancies in the public service does not restrict the work of the Revenue Commissioners in the collection of outstanding taxes and in investigating liability to tax of those within the tax net.

As indicated in the national plan, Building on Reality, there are a number of factors which have a major influence in the collection of outstanding taxes and investigation of liability to tax. These include legislative provisions, the use of the appeals system and the effectiveness of civil enforcement.

The embargo on filling vacancies is being applied in the same manner in the Office of the Revenue Commissioners as in other Departments and offices throughout the Civil Service. I have no reason to believe that it is impeding the work of tax assessment and collection. There is an ongoing examination of work practices and procedures in the Office of the Revenue Commissioners and this has identified considerable opportunities for redeployment of staff.

In view of the Minister's statement that the embargo is being applied in the same manner in the Office of the Revenue Commissioners as in other Departments, would the Minister agree that the embargo should not be applied in the same manner across the board in each Department? There is clear evidence that an appropriate application of the embargo would yield extra revenue in one Department such as that of the Revenue Commissioners so the embargo should not be applied in the same manner.

There has been one case where we allocated to the Revenue Commissioners 104 extra staff levied from other Departments in order to meet the requirements in that office.

In view of the concern expressed by many PAYE workers would the Minister not agree that it is clear that the Revenue Commissioners are not able to cope with the burden of the work at the moment and that there is a need to review the application of the embargo in that office? Will the Minister comment on the fact that the reduction of the Estimates for the office by £2 million will result in less, not more money coming into the revenue from the broad base of the tax system?

The answer to the last part of the Deputy's question is no. In reply to the first part of his question, I do not accept the Deputy's contention that the Revenue Commissioners are unable to apply the system. There is an ongoing examination of the work practices and procedures which is allowing us to identify a number of opportunities for the redeployment of staff in the office.

I am sorry I missed the Minister's reply. Is it true that 518 posts in the Revenue Commissioners have been suppressed as a result of the embargo policy and that this includes about 120 tax posts? If that information is not correct could the Minister say how many tax posts have been suppressed as a result of the embargo?

In the period between July 1981 and 31 December 1983 647 posts were suppressed in the Office of the Revenue Commissioners and between 1 January 1984 and 3 October 1984 a further 116 posts were suppressed. As against that, over that period, a further 324 posts were added in to the Revenue Commissioners for various functions that had to be carried out. In addition 104 extra staff were made available to the Office of the Revenue Commissioners from staff resources available in other Departments.