Ms Josephine Feehily:

We cannot really extend the deadline again, and I will tell the Deputy why. Notwithstanding the fact I have been surprised by how many people paid upfront, we have offered all of the payment options, including scheduled payments on a voluntary basis from people's salary and direct debits. We have to set them up and to set them up, we have to prepare files for employers during June. To do that properly, we have to do some work and computer runs at the weekend and then we have to prepare files for employers, so extending it again is not really an option.

As I said in response to Deputy McGrath, for the cohort we decide to focus on first in regard to compliance, we will send them a reminder letter. If they get in quickly, they will not be late.