The Minister is deliberately avoiding the question. I asked him why trained taxmen, on whose training much money was spent, are being replaced in the Revenue Commissioners by staff from other sections who do not know their jobs as taxmen.

Has the Minister reviewed the situation or will he assess the £3,500 million which the Comptroller and Auditor General says is missing? Will he try to find out how much of it is due and owing? What steps is he taking to have this processed as rapidly as possible and brought into the accounts?

As the Deputy knows, the figure he has given is not the amount of tax revenue which has been found to be due and payable. Most of it is for assessment and has not been processed. Some of it, it will be found, was not due in the first instance. As far as possible, with our available staff resources we are making progress in dealing with arrears.

Whatever the figure is, and I agree it is not so high, would the Minister consider the fair amount of back tax due, and in order to do this would he introduce a commission scheme in the Revenue Commissioners? Perhaps then he would not need embargoes. Would he consider taking a new approach in this area because of the back tax due, not current tax?

I ask the Deputy whether he has thought out the implications of his suggestion?