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

The Revenue Commissioners have outlined the two measures that I just cited.

Those measures have been available on the Revenue Commissioners' website for a period, but perhaps not everybody has been aware of them. I want to inform members of them now. I believe some Deputies have been aware of the second measure because that has been communicated to individuals who have been dealing with the issue. The Revenue Commissioners have since informed me that interest or penalties will not be charged across the period in which this has been dealt with. I expect the Revenue Commissioners will amend their own communication accordingly to reflect that.