Mr. Nigel O'Neill:

A person has until 8 p.m. the following day to pay a toll which for an unregistered car is €3.10. If the person does not pay by that time, he or she will be required to pay an additional €3. We write to him or her and say we are owed €3.10 and the additional €3. After 14 days we issue an unpaid toll notice, amounting to an additional €41.