Ms Josephine Feehily:

There are two parts to the Deputy's question. We give ongoing feedback to the Department of Finance about administrative complications that could be smoothed out whether it is with this or any other tax. I see the property tax as being settled until 2016, but that is not for me to say. That is how Revenue is approaching it.

The payment date of 1 January 2014 was chosen to enable people to spread the payment over 12 months. I discussed the date with Deputy Fleming, who has left, in another context at the meeting of the Committee of Public Accounts recently. If we had made the payment date 1 March, people would have to spread the payment over nine months. That is why we picked January so that people can elect, before Christmas, to pay over 12 equal months or 52 equal weeks if they are paid weekly.

The legislation says what it says but we can, within reason, manage and schedule payment dates. Every year Revenue grants a concession when people file their tax returns online. Within our own care and management, we can make some sensible arrangements around the margins of payment dates. We chose the January date specifically because we can send out returns to people before the end of the year and they can pick 12 equal months.