Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I am sure Ms Feehily has some views on improvements and changes that could be made to legislation. Obviously, she must work within a statutory framework and I do not expect her to go into any detail today. Will she give feedback to the Department of Finance and the Minister on changes that could be made to improve the process? An issue that jumps out straight away is the fact that people will be faced with a double payment by 1 January. I know they can plan for that over the year by way of a direct debit, but the liability date for 2014 is 1 January.