Ms Josephine Feehily:

Policy matters are a question for the Minister and the Government, but in the context of us being able to offer phased payments to people, beginning on 1 January, we need the tax to be payable. Therefore, we would certainly have been involved in the discussion on when the payable liability date would be, so as to enable us to provide phased payment arrangements from the start of the year. If it was not payable on 1 January-----