Ms Josephine Feehily:

This is a very restricted section. The idea of sending 1.6 million people an encouragement to tell us they are in hardship does not make sense. It is very restricted. All of the other exemptions are available on a self-assessed basis, but this one is very narrow and specific and relates to serious, significant and unexpected issues. The number of people who will fulfil all of these criteria will be quite small. The revised version of the booklet, which will be in the letter when the legislation is processed, will state that if one is applying under this ground, one must get another form. It will also indicate where to get the form.