Ms Josephine Feehily:

Our objective at this stage is not to get into that position. Our objective is not to be in a position where we are penalising anybody because it is not something we want to do. We will certainly not penalise anybody where we have open correspondence seeking a return. We might penalise people where we have open correspondence where the individual wrote across it "I have no intention of paying this". Where we have legitimate open correspondence from a person who has not received a form, we certainly would not move to penalising space without first clearing that correspondence.