Ms Josephine Feehily:

There are a range of deferral options available for those who simply cannot pay. If they are on a low income - €15,000 for a single person and €25,000 for a couple - they can apply to defer the tax. They can apply for partial deferral if their income is €25,000 for a single person or €35,000 for a couple. These figures can be increased by 80% of the interest on a person's mortgage. Then, if the person is below those thresholds, he or she can avail of a deferral of the tax. There is also a provision in the amendment Act for a hardship deferral in situations in which there has been a sudden and unexpected loss. What is in mind there are people who intended to pay the tax and were organised to pay it before something unforeseen and significant happened. These people can apply for a deferral on hardship grounds. All of these options are in play and people are availing of them. Every provision, including the exemptions and deferrals, and all payment systems are actively being used as we speak.