asked the Minister for Finance if a management consultancy agency has been commissioned to look at the operation of the Revenue Commissioner system; and, if so, when their report will be published.

The Taoiseach announced in the House on 23 October last that an outside expert would be brought in to the Office of the Revenue Commissioners to direct and advise on the implementation of reforms and to develop ways and means of further improving collection and enforcement, including, if necessary, restructuring of the office. The selection of this outside expert is being pursued at present and an appointment will be made in due course.

The Minister has said that the role of the consultant was to develop means of more efficient collection. Would he not also acknowledge that one of the major problems experienced by the public is getting repayments from the Revenue Commissioners paid on time? This is as important as collection and enforcement. Would he also ask if the grading structure in the Revenue Commissioners, which has to be unique because of its complexity, will be reviewed?

The answer to the first part of the question is yes, and the second part is, presumably, yes.

While I welcome a definite reply to the first part——

It is difficult to get a supplementary out of two yeses.

I welcome the emphatic yes to the first part of my question but does that mean that the terms of reference announced by the Taoiseach —the Minister said the Taoiseach referred to collection and enforcement — will be extended to include repayment where appropriate?

The experts will be looking at the entire operations and efficiency of the Revenue Commissioners. In dealing with files more quickly, they will deal not only with the collection aspect but with repayments as well. I believe there is no need to amend the terms of reference because commensense will ensure——

That is not very reliable.

——that any investigation designed to improve the efficiency of the Revenue Commissioners will apply to collection and repayment.

Will the Minister say if at present there are a number of staff vacancies unfilled, and if there are a number of requests from various sections within the Revenue Commissioners for additional staff to speed up payments and that the filling of these vacancies is being delayed pending the outcome of this report?

The answer to both questions is yes, because there is an embargo in the public service which has been very effective in reducing numbers and this has affected the Revenue Commissioners.

And it has been very effective in delaying collections——

Obviously staff numbers cannot be reduced without some cost. We cannot hope to reduce taxation without reducing expenditure and one part of public expenditure is numbers and levels of pay.

Is the Minister satisfied with the amount of tax outstanding?

I am sure the Deputy is not trying to put words into my mouth. Of course I would like to be able to afford to have more staff in an office as important as the Revenue Commissioners, but it is a question of what we can afford and having a uniform policy in regard to staff numbers, which was provided by the embargo and is now being provided by the new guidelines.

Question No. 14.

On balance is the Minister satisfied with the level of outstanding tax? Will he provide additional staff?

I did not hear that question because my attention is fixed on the Chair.

Arising out of what the Minister said——

I am calling Question No. 14.