Pearse Doherty (Donegal, Sinn Fein)

I appreciate what is behind this section. Those with a smaller tax liability will now be given an estimate of €1,000, whereas those with a larger tax liability, say €100,000, will be given €100,000. When you read this, you see that they can get out of this by just submitting their own tax liability. Are there any penalties as a result of that? How widespread does the Minister think this will be? It is obviously an issue that returns are not being made. How widespread is it?