On page 4 of the programme for Government, there is a reference to creating a social economy and a number of points are made. One of the first of these relates to sound public finances and a stable and broad tax base. Senior officials from the Revenue Commissioners appeared before the Committee of Public Accounts this morning. They informed it that eight out of ten of the highest earning companies in the country paid zero tax last year and that some even got tax rebates. It is time the Minister for Finance came to the House to explain this. This is not about whether we should have the 12.5% rate of corporation tax - that is a separate argument - it is about the companies that pay zero tax. At the same time, small businesses in my constituency are being hounded by the Revenue Commissioners for the smallest of misdemeanours, such as when they miss their VAT payments by a couple of weeks and so forth. Why does this imbalance exist? It goes to the heart of everything we are doing here. We debate all types of issues relating to health, housing and so forth and we have no money for them, yet these companies are getting away with paying zero tax. Will the Minister come to the House to give a statement on these matters?

Over the past couple of years, Sinn Féin has not exactly been exemplary in broadening the tax base. It opposed water charges, local property tax and the universal service charge-----

Please deal with the point.

Those are its credentials on broadening the tax base.

We proposed a wealth tax.

Let the Minister answer.

The Revenue Commissioners apply the legislation passed by the Oireachtas to every tax with absolute vigour and determination. If a company does not pay tax because it has legitimate expenses which offset its tax, that is its entitlement.

It is a loophole being exploited.

Unless and until the legislation is changed, that will remain the case.

Change the legislation.

The position regarding the Revenue Commissioners enforcing the tax rules against companies is absolutely clear. They will go through a company for a shortcut if it is failing to meet its obligations.

What about Apple?

I have seen that in every case I have encountered over a number of years. The Revenue Commissioners are relentless in pursuing the legitimate taxes that are owed by companies.

That concludes questions on promised legislation. My apologies to the six Deputies whose questions were not reached.