Eoghan Murphy (Dublin Bay South, Fine Gael) | Oireachtas source

We do not have a timeline in respect of how long they will be in place but we can provide on to the Deputy.

To speak to the amendments and the section, the intention is to pursue these people and to get this tax in. A voluntary disclosure regime makes it far easier on the part of Revenue to collect that tax. In so far as the date is concerned, 1 January is too soon if we want to be able to give people an opportunity to pay this tax voluntarily and to give Revenue a chance to collect it. The date of 1 May was seen to be an appropriate date to allow sufficient time for the people coming forward voluntarily to get their affairs in order.