Arthur Spring (Kerry North-West Limerick, Labour) | Oireachtas source

Ms Feehily pointed out exemptions to the household charge could be implemented by local authorities. I have dealt with people on a local basis who have come to me with huge problems, including medical problems and the stress of financial strain. If penalties are to be implemented immediately, is there a way to do so in a compassionate manner so Revenue can tell an individual it understands he or she had circumstances which did not allow him or her to deal with the tax? Will penalising such people push them further over the edge? What is Revenue's ability to deal with individuals in exceptional circumstances?