Peadar Tóibín (Meath West, Sinn Fein)
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I move amendment No. 99:

In page 95, between lines 35 and 36, to insert the following:"85. The Minister shall, within one month of the passing of this Act, prepare and lay before Dáil Éireann a report on options for abolishing the penalty for payments of taxes, such as the Motor Tax, in instalments.".

This amendment does not really involve any ideological differences but it is a logical amendment with a view to fair play and practicality. Many people who pay in instalments are affected by penalties as a result and typically a person paying by instalments in the first place is likely to have viewed the total cost as unaffordable at a particular time. It is not logical from a justice and human basis that such people incur an extra cost because of that position. We live in a high-tech age with much connectivity and it is very easy to share information. There is a logic to ensuring there is no penalty for payment by instalments.