Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

I ask Ms Feehily to clarify that. She has said that the shambles regarding the payment of the tax has arisen because the tax must be paid on or before 1 January. She has suggested that this has forced Revenue to do many of the things it has done, which have caused concern and anxiety. Whose decision was it that the tax should be payable on or before 1 January?