Mr. Niall Cody:

The biggest difference between the self-employed and the PAYE taxpayer is that Revenue makes a mandatory deduction at source for a PAYE taxpayer. We have gone through a process for last year's property tax. The cycle of payments is as follows. In January, there is the annual deduction. On 21 March there is the single debit authorities. In February, most years, apart from the pandemic, we would start a compliance campaign for those who have not replied to us, so that is the self-employed or employees. In March, for the people who have PAYE income and have ignored us, we will write to them and say that if they do not pay their property tax or agree it within the next whatever period, then we will issue a notice to their employer to deduct it at source and collect it through the PAYE system. We do not have that facility for the self-employed.