Ms Josephine Feehily:

I acknowledge that confusion seems to have particularly impacted on paper filers, as Mr. Gladney's staff would confirm. Our compliance rate to date is 80% online. The paper filers have been listening and suddenly realised that they were out of time which is why we extended it yesterday. I can assure the Deputy we will be reasonable where we can. Penalties will not be imposed in any event without us making contact with people in advance. When people use the word "penalties" they do not quite understand. When I talk about penalties, I am talking about penalties in the law.