Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

We all concur with that. The documentation provided includes live feedback from chartered tax advisers. As stated by the Small Firms Association, if the payment date were brought forward, it could result in job losses. The accountancy sector could also suffer as a result of job losses. I refer in this regard to the feedback from the practice in Cork in particular which states that tax advisers would have to cram a year's worth of work into six months, which means it would be unsustainable for a firm to retain accountants for the other six months. How real is that?