asked the Minister for Finance if he is satisfied that the Revenue Commissioners supply sufficient public information, particularly to tax practitioners, on practices followed; and if sufficient statements of practice are being made available by the commissioners.

The Revenue Commissioners are responsible for implementing a very extensive body of tax legislation in relation to over one million subjects within the charge to tax under a number of tax heads. The impact of these taxes on individual taxpayers varies from case to case depending on circumstances and the staff resources required to deal with requests for information and assistance from members of the public are large by any standard. Within the resources available to them the Revenue Commissioners supply as much public information as is possible. It is estimated that at least 25 per cent of the time of Revenue staff is devoted to this aspect of their work.

As regards the issue of practice notes there are important limiting factors. Decisions of the Revenue are, in general, subject to appeal to the Appeal Commissioners or the courts. The discretion of the Revenue Commissioners in relation to the implementation of statutory provisions is quite limited and in this regard Revenue must take account of court rulings as recorded in case law. In individual cases Revenue would have discretion to deal with hardship situations or cases where clearly unintended burdens would result from a rigid application of the law. The placing of taxes under the care and management of the Revenue Commissioners implies that normal administrative prudence is to be used to avoid the wasteful application of resources such as in pursuing sums which are insubstantial relative to the administrative costs required to secure payment. The Revenue Commissioners are not, however, free to endorse as general rules of practice the special treatments accorded to individual taxpayers to cater for exceptional circumstances of this kind.

The Revenue Commissioners do, in fact, publish a considerable amount of information each year in the form of an annual report, by way of advertisements in the national press through the issue of leaflets and booklets explanatory of the main taxes and by way of lectures and seminars given to associations, trade unions, clubs and many different small groups. The outdoor staff of Revenue make frequent educational visits to small concerns experiencing difficulty with the operation of PAYE and VAT and new business concerns are given in-house assistance in dealing with the setting up of operational systems for those taxes.

The Commissioners and members of their staff hold regular meetings with representatives of the main professional bodies concerned with the implementation of tax legislation. In the last two years staff of the Revenue Commissioners have contributed significantly to the free-phone service provided to the general public in connection with the budget. The commissioners also provide a loose-leaf service covering income tax, corporation tax, capital gains tax and value added tax. Another very important service provided by the commissioners and which is of particular value to practitioners is the publication of tax leaflets setting out the judgments of the High Court and Supreme Court on issues affecting tax.

I thank the Minister for all the information. In regard to my question, in view of the fact that Irish case law is very similar to English case law, the tax practices followed being very similar, would he consider asking the Revenue Commissioners to introduce statements of tax practice along the lines of those provided by the Inland Revenue in Britain?

The constitutional position is quite different in Great Britain; they do not have a written Constitution. Therefore I understand that it is easier for the Inland Revenue in England to publish lists of extra statutory concessions to various groups. Here in Ireland the line between what is administrative discretion and the usurping of the functions of the Oireachtas is something that is of greater concern. Clearly, given that we have a written Constitution, it is not as possible for the Revenue here to undertake what could be described as rule making with the same freedom as can be exercised by the Inland Revenue in the United Kingdom where they are not governed, as we are, by a written Constitution.

Would the Minister consider asking the Revenue Commissioners to compile statements of practice in view of the fact that not only the general public but tax practitioners in general find it very difficult to know precisely what practices are being followed by the Revenue Commissioners? Is the Minister aware, for example, that this can differ from inspector to inspector, from one geographic area to another? Would the Minister ask the Revenue Commissioners to consider this point? I do not want to have the difficulty of going through this matter with the Chairman of the Revenue Commissioners when he comes before the Committee of public Accounts.

I can assure the Deputy that the Chairman of the Revenue Commissioners is governed, as we all are, by the provisions of law in this country and by the provisions of the Constitution. It is not simply a question of whether one does or does not go through it with him at the Committee of Public Accounts. He must act in accordance with the constitutional and legal environment obtaining in this country. Clearly I would see difficulty with the first part of the Deputy's first question which related to publishing case law deriving from another jurisdiction. That would be quite outside the function——

Not case law.

—— well, case law in regard to taxation — to add the necessary rider to satisfy the Deputy. Case law in regard to taxation from another jurisdiction would not be an appropriate subject for publication by the Revenue authorities in this jurisdiction. However, I will discuss the point with the Revenue Commissioners, ascertaining whether any of their existing publications can be amplified in any way to provide fuller guidance than is at present available. But I would have to say that, to some degree, a matter of this kind is something that can be dealt with by private publishers.