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

I think we should certainly allow people a week. I understand what has to be done when a new tax of this nature is being introduced. We deal with people in our constituencies. We need to learn from the experience of the other taxes. We must proceed on the basis that people are working from a position of honesty. It would be important for people to be issued with a letter and to be given sufficient time to respond. There will be genuine cases. I ask Ms Feehily to deal with financial hardship and ability to pay, which is a huge issue.

How will deferrals operate in practice? For how long will it be possible to have a deferral? What criteria will be used? People are experiencing serious difficulties, particularly with mortgages.