Ms Josephine Feehily:

We cannot go in any earlier but the person may pick an earlier date. Revenue can allow that concession. We have done it with self-assessed taxpayers for many years. If they send in their tax returns early, they fill in a single debit authority, either online or on paper and we do not execute it until the date on the authority. That is why we can allow the concession. This was our way of offering something to get people past the Christmas holiday season. I do not think January is necessarily any easier than December. That is why we offered this option. It is interesting to note that approximately half the returns processed have chosen that option. If I did not answer, that is what I meant.

Deputy O’Donnell asked me to make it clear what people can do who do not want to pay before 1 January. They can pick a service provider on either the paper return or online and they can go to their service provider and pay, either in phased payments or in one lump sum, after 1 January. There are three service providers. Some will take debit cards, while most will not take credit cards. People can pay in cash or by debit card at some of the service providers.

I keep coming back to the question of why anybody would want to have to engage twice with this paperwork. They can engage with this paperwork once if they pick the single debit authority. It is a simple pay and file transaction, whether on paper or online. They have to engage with the paperwork, to use that metaphor, only once. They pick the payment option of "single debit authority", give us their bank account details, which, as somebody said earlier, is far fewer characters than debit and credit card and CCV numbers, and tell us the date up to 21 March on which they would like us to take it. That is our way of making it as simple as we can and giving as much time as we can.