Ms Josephine Feehily:

During the week we clarified that if people wanted to send in the cheque later, they could do so; it is a risk we can take because a small proportion of people will choose this method. However, I cannot promise - Deputies and Senators know this - the cheques will not sit in a box in Revenue next year while we send people compliance letters. That is what happened last time. Cheques arrived on their own with no marks. It is risky. When a cheque is received, it will be sent to the bank and debited.