Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

That is also something that the Revenue Commissioners will want to look at but the answer I gave to the Deputy earlier is that the Revenue Commissioners will be flexible in how they implement this. He made the point, which I have often seen reported, about the concerns of those on low-incomes. While it is the case, I hope, by the scheme working that if a tax liability is generated for the future, it will be small. I am aware that small tax liability could form a large share of that person's income. I absolutely understand that. That is why we need to have flexibility in how this matter is dealt with.

I take the Deputy's point. If we can clarify the amount that is due, that could be helpful in helping taxpayers understand the scale of the liability, if one at all is due.

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