Michael Creed (Cork North West, Fine Gael) | Oireachtas source

This is one of the problems of asking questions in an omnibus fashion. I will take the Chairman's advice in future.

I made reference to the 35% who had made all of their bank details available and to the reference in the legislation to the tax being due on or before 1 January. This appears to be the stick being used to beat those who have not given all their bank details. How can the law differentiate or provide for differentiation if the payment is due on or before a certain date? Those who avail of certain options of payment are not obliged to pay on or before but those who do not give chapter and verse of their bank details must pay before 1 January. The legislation states "on or before" but some need not comply with that deadline.