Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

Deputy Shortall raises an important issue. I am aware that it has been raised at official level with the Department of Health, the Department of Finance and the Revenue Commissioners. While it is not feasible or practical to draft legislation to address every possible exceptional administrative scheme arrangement, the Revenue Commissioners intend to issue guidelines to address any such issues and will be in contact with the health insurance companies, the Department of Health and the HIA in that regard. The issue of what happens if a person changes cover in the course of the calendar year must be clarified. It is the intention of the Revenue Commissioners that guidelines will be issued; I presume this will happen relatively soon after the enactment of the Bill.