Can the Minister tell us why he has now decided to bring in international consultants to advise on self-assessment when it is already covered in the Commission on Taxation report in very great detail?

As I said, in a very extensive report running to many thousands of pages the Commission on Taxation devoted only 14 pages to the question of self-assessment. In those 14 pages they indicated a number of practical matters which would have to be sorted out before self-assessment could be introduced. It is in order to address those practical problems that the consultants have been brought in. I should say that the consultants are being brought in at no cost to the taxpayer and it is one of the privileges which goes with membership of the International Monetary Fund. It is a very good use of the International Monetary Fund to use it to bring in experts who have practical experience in self-assessment in the United States to do, as I have already indicated, a speedy report with a view to early action.

Would the Minister state whether the IMF consultants will deal exclusively with self-assessment?

No. As I have indicated in my reply to Deputy O'Kennedy's notice of motion on the Adjournment they will also deal with other matters. However, there will be a heavy concentration on self-assessment. They will deal with tax administration and collection generally.