Brian Stanley (Laois-Offaly, Sinn Fein) | Oireachtas source

I thank the staff of the Revenue Commissioners for coming before the committee. I was going to ask about the cheque option. The bank cannot process a cheque until the date that is on it. To use Ms Feehily's term, it cannot dip into the account.

It is clear from the legislation the tax is due on 1 January, at which time it must be paid. Ms Feehily mentioned that people did not have a problem in May, but the problem arising for many people is that they paid the household tax for the previous year in May or June, after which the half-year tax was paid. Perhaps this was done with a single payment. They are now being hit for a third payment in November this year. People believe they are making three payments. Ms Feehily can answer as to why, but it is a fact that it is happening. In some cases it is happening because people did not have it at the time. This is an issue I ask Revenue to consider with regard to giving flexibility. It is clear that the legislation was badly drafted and rushed through the Dáil. The Christmas break was high on the agenda and there was not much time to discuss it and here we are now with the consequences. Ms Feehily has mentioned payment is due on 1 January and she has also mentioned risk. If the Act were changed, would it satisfy Revenue's obligation to collect the tax on behalf of the State?