Paddy Burke (Fine Gael)

This closes the door on the citizen because it comes into effect on 1 January next. We are dealing with employment contributions, self-employment contributions, voluntary contributions and optional contributions. It will be done and dusted on 1 January next. As Senator Buttimer said, there are people who have made mistakes, who are in the wrong category and who may not have taken the right option. They may find themselves in better financial circumstances now than previously but this will cut off all avenues.

There should be some type of amnesty for two or three months to allow people to regularise their social welfare contributions and to bring this to the attention of citizens because there are people who may not be fully aware of what is happening. I appreciate that in some cases there is a cost - the Minister indicated it was €21 million last year and could well be the same next year - and there is an effort to plug every possible hole but this is a bit of a hammer blow. It closes the door from 1 January so there should be some form of amnesty. As Senator Buttimer noted, what is going to happen should be brought to the attention of the citizen.