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

If the Revenue required people who wish to pay with a debit or credit card to give those details in the new year, that does not necessarily mean it is removing the option for other people to pay by direct debit over 12 months because when they indicate in November that this is their preferred option, Revenue could require them to provide their account details and so forth then in order that it can commence the 12 monthly deductions in January. No cash would be taken from them until January. The notion of preliminary tax is par for the course for the self-employed or companies. They understand it but it is an alien concept for PAYE taxpayers. People might not like the property tax but they accept it is a liability they have to meet and they will meet it in the year the liability falls due. Revenue has to find a way of changing the current procedure. If the legislation said that the Revenue shall not deduct any money from property owners until the calendar year to which the liability relates, would Ms Feehily then have to comply with that and not deduct money, for example, the previous November?