Éamon Ó Cuív (Galway West, Fianna Fail) | Oireachtas source

On a technical point, Mr. Duff is saying it is going up from 1 October, which I thought was a funny date to pick because lots of people do their accounts from 1 January to 31 December. When they do the calculation, for example, for their tax return for this year, will they have to calculate what profit and loss they have and if it is on the calendar year, will they have to calculate what profit and loss they had for the first nine months and then for the three months rather than for the whole year because otherwise how will they calculate what PRSI they owe?