Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

The tax will be collected similar to any benefit-in-kind which is at source. It will be collected on somebody's wage slip. On the potential magnitude of the issue, we have no indication at the moment that this will affect a huge number of people, but we will examine the matter in the coming while. Our identification of the issue came from the audit that we had under way into the implementation of this Act.