Ms Josephine Feehily:

I accept that. I simply wanted to make that clear in order that people on jobseeker's allowance understand they do not have to pay and can defer. If somebody does not send back the return, two things will happen. We will obviously engage in publicity at that point, warning people of the consequences and reminding them to send back the return. What we will then do, which is what I was discussing with Deputy O'Donnell, is to write to them stating they have not sent back the return, and we will move to enforce the Revenue estimate. This estimate will have been received in the letter in March and April and we will move to enforce it using the full range of enforcement options available to us.