I move amendment No. 9:
In page 21, subsection (5)(b), line 11, to delete "on time".
This is a matter which I raised on Second Stage in connection with the tax relief for service charge payments. The phrase "on time" is used in a number of different sections. I repeat that the use of this phrase will open up a can of worms that will keep the local authorities, the Revenue Commissioners and, possibly, every Deputy busy for months on end if it is left in the Bill. I ask the Minister to withdraw it.
By way of illustration of what I mean, there are various practices in local authorities for payment of charges. Most local authorities have service charges in place at present. Most go along with the system of having them paid in two moieties but the practice differs in each local authority. Some say that the first moiety is due on 1 January and the second on 1 June while others say that the first moiety is due for payment by 1 March and the second on 1 September. Other local authorities, although this practice is illegal in accordance with a decision of the courts, demand one payment at the beginning of the year. The difficulty arises when somebody pays their service charge at a certain time but the local authority may say, in accordance with their definition, that it has not been paid on time. A taxpayer may appeal to Ministers, the Revenue Commissioners and point out that he would be on time in 15 different local authorities if he had half of his service charges paid by 1 June. I am very much afraid that the inclusion of this phrase will turn the situation into a bureaucratic mess. This is a good idea that may encourage more people to pay their service charges reasonably on time, but it could be bogged down because of the different practices of local authorities and great confusion could arise from that.
I have a profound objection to giving my RSI number to anybody other than the Revenue Commissioners. I mentioned this on Second Stage and I am not sure if I can table an amendment to it on Report Stage. Various subsections in this section request the submission of my RSI number to the local authority and, worse still, to private contractors if I want to claim a repayment on my service charges. What is wrong — we have talked about it on the previous section as it related to college fees — with leaving the system as it is? If I pay my service charges, I will get a receipt and forward it with my tax claim at the end of the year. Why do I have my submit my RSI number to a private contractor or a local authority?
I ask the Minister to consider the use of the phrase "on time" but also to look at that aspect of this section.