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

I was surprised to see June suggested as an option in the consultation document. Mr. Irwin outlined the requirements that must be filed. People must pay preliminary tax for the current year and, to avoid surcharges and penalties, that must be at least 90% of the final liability for the current year or 100% of last year's liability or 105% of the year preceding that. People must also tidy up issues relating to the previous year. The farming community, for example, has no idea in June how to estimate liability for the year. Much depends on factors that are outside their control, such as weather and harvesting. It strikes me as completely impractical and I am sure many members of the Irish Tax Institute and the accountancy firms doing this work are relying on staff who are going through their qualification process. They do their exams in June.