Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I welcome Ms Feehily and her colleagues, Ms Dempsey and Mr. Gladney. I thank them for appearing the committee at short notice.

The net issue is that if people choose the debit or credit card payment method, they will have to pay in advance of the calendar year to which the liability relates and I have some sympathy for the Revenue because it is working within the confines of legislation. The fact that people paid the 2013 liability only four months ago and are now being asked an 18-month liability within a period of four months is a sore point for many people and that has led to much of the anger and concern they have expressed.

The payment in advance issue is a direct consequence of the legislation. While it does not state that the Revenue has to take the money before the calendar year, if the Revenue tries to comply with the various dates set down in the legislation operationally and if, as Ms Feehily says, Revenue is obliged not to retain credit or debit card details, then those transactions must be put through immediately. Is the option open to the organisation to have a two-part process for people who wish to pay by debit or credit card to signal that before the filing date in November and then return in the new year to provide the card details for the transaction to be effected?