Kieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

Revenue works under the legislation, which states that the payment is not due until 1 January. The problem is that a person using the online system who wishes to pay by credit or debit credit card cannot state that preference without paying now. However, under the legislation the payment is not due until 1 January. There is a glaring contradiction in that. This is about practicalities.

On the manual system, the biggest issue is for older people.