Barry Ward (Fine Gael) | Oireachtas source

I thank the Minister of State for his response. I welcome the electronic element of this that is coming. It is absolutely welcome and Revenue is generally very good at putting these things online. I am delighted to hear the Minister of State saying this is all about the individual because that is exactly where I am coming from. The question I am asking is whether this is something Revenue will do or will consider doing. Of course we can make voluntary tax payments during the year but that does not reflect the reality of how people work with respect to their tax affairs.

The Minister of State has mentioned this is a payment. My proposal would be an option for individual taxpayers. It would allow them to choose to pay at the 40% initially, on account, as it were, and to have that money banked with respect to their liability at the end of the year. I recognise it is not to pay their liability but it helps to pay their liability and gives them a huge advantage when it comes to the end of the year. I am wondering if the Government will give people the option to do that, to recognise the reality of tax flow problems, particularly for self-employed professional services providers.