Matt Shanahan (Waterford, Independent) | Oireachtas source

That is fair enough. Returning to the point made about the legislation not allowing for individual flexibility on the extension of deadlines, is there some provision in the legislation to allow for an appeal in respect of additional fines and penalties, and an extension in that regard, without having to go back to draft new legislation? This is a problem for small businesses and it is a continuing problem. To me and many others in the SME space, it seems that small businesses are the organisations that really lose out in respect of the missing deadlines.