With the Ceann Comhairle's permission, I will continue this theme. Is the Taoiseach aware that on Committee Stage of the Finance Bill today, the Minister has conceded that some 400,000 taxpayers out of a workforce of 2 million have not received their tax allowance and credit certificates yet? More than two months after budget day, the tax certificates for 20% of the workforce are late and have not issued yet.

The Taoiseach may be aware that all of us who are fortunate to be employed by the Houses of the Oireachtas got a communication today from the salaries unit of the personnel section of the Houses of the Oireachtas which advises:

Please be aware that an error has been encountered on the new Revenue System which has resulted in people both underpaying and overpaying tax. . . The Salaries Unit have intervened where they have discovered large discrepancies on tax certs which have issued and on the advice of the Revenue Commissioners have reverted staff to last years credits. . .

It goes on to explain the problem is in the Revenue system, not in the Houses of the Oireachtas. It would appear the Tánaiste is not the only one suffering this type of fault and incompetence.

How can it be justified that two and a half months after the budget that the tax certificates for 400,000 compliant taxpayers are late? A child care decision was announced on 7 December that cannot be implemented until August. Changes in the tax system that were to apply from 1 January have not been implemented yet. Tax certificates have not been issued yet. Social welfare changes were announced. The Minister published the Bill yesterday and purports to start the debate on it in the House today. What kind of incompetence is this and will the Taoiseach indicate how serious is the problem identified by the salaries unit of the personnel section in the Houses of the Oireachtas in the new Revenue system that has resulted in both underpaying and overpaying of tax?

If the underpayment or overpayment is large, people will notice it and act on it, but the problem lies with instances where the error is minor, as most people only check the bottom line. As we have seen from the figures supplied by Deputy Kenny in a different instance of under-claiming of entitlements, most people do not look at minor discrepancies. Is it the case that these minor discrepancies will continue for the rest of the year?

I am aware of the late arrival of tax certificates. The Minister has given a report on this today to the Select Committee on Finance and the Public Service. I am not aware of the underpayment-overpayment of tax by those on the Houses of the Oireachtas payroll. I will ask the Department of Finance to check this.

The new child care scheme which we have introduced will be ready by the due date, as I said in the House two weeks ago. A report suggested it was way behind schedule but my information is that it is on schedule. I am not aware of any major problem in Revenue. It usually takes them some time to issue all of their certificates. Revenue's computerised system is credited as being among the best and most efficient, not only here but abroad. They are well recognised for this.

In reply to Deputy Rabbitte's question on the Houses of the Oireachtas payroll issue, it has not been brought to my attention but I will ask the Department of Finance to check it.

Many people around the country hope the Taoiseach is right, that Revenue's computer system is the best and most advanced. My perception of the efficacy of the Revenue Commissioners is that they have improved greatly in recent times but when one looks at this kind of statement from our own employer and the fact that 20% of the workforce have not received their tax certificates, one wonders what is giving rise to these problems.

If one looks at any of the reliefs to which Deputy Kenny referred, for example, the relief on trade union subscriptions, the last figures available date to 2002 when it was indicated that 229,000 claims were made. There are somewhere between 650,000 and 700,000 trade unionists in the country. Medical expenses are similarly under-claimed. As head of Government, is there not a case for the Taoiseach committing to some kind of public information campaign that would advise people of their rights and entitlements? We can wake up to public service broadcasts telling us we must get our tax returns in by Friday. Why can similar broadcasts and public information campaigns not be produced which would advise people about their entitlements and what they can claim? It is clear that there is no such public service information when it comes to tax reliefs in minor areas for those on lower incomes — people in the PAYE net — unlike the kind of property tax-based incentives we spoke about last week. We cannot just brush aside the fact that tax certificates have not been issued two and a half months after the budget and the question mark over their accuracy, particularly in the case to which I referred.

The Revenue Commissioners do not exhort individuals to avail of the artists exemption tax relief scheme or other property-based tax reliefs under section 23 of the Taxes Consolidation Act 1997. It is solicitors and accountants who discover where tax reliefs exist and produce promotional literature on the night of, and the morning after, the budget. It is also untrue to say that no information exists about the tax reliefs people can obtain in respect of medical expenses, VHI, water tax or trade union subscriptions.

Following the last budget, the tax rate for a person on the average industrial wage is now 12 percentage points lower than it was a few years ago — it is now 15% compared to 27% a few years ago. Given that tax rates are not as high as they once were as a result of the tax policies of this Government, people do not see that. I have stated that I will take up this point. Comhairle and the citizens' information centres highlight the tax reliefs that exist. I accept that this work is possibly not as high profile as it should be. The Minister has issued the report into why the full tax certificates were not given to 2,000 out of the 1 million or so people who are income earners. Approximately 750,000 of these earners are now exempt from tax.