Kieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

Will Ms Feehily restate the way the process will work? First, I understand the letters will issue from 11 March and continue over a four week period. What should people who are seeking an exemption or deferrals do? Will she outline the return dates, the payment dates and the methods by which people can pay?

I want Ms Feehily to deal with the issue of ability to pay and financial hardship. This new measure is being introduced in the amended Bill. It is obviously an issue. As public representatives, we are conscious that ability to pay is a key factor. Can Ms Feehily quickly run through the logistics that come into play in terms of returns, payment dates and payment methods, when the people to whom letters are issued seek exemptions or deferrals?