Dept of Finance claim it was on the cards since the summer.
Revenue did not know about it until a day or two before the Budget.
What really made it complicated came after the Budget, when the politicians started to add all the exemptions to keep the various groups happy.
Do you know that the 3% rate, because it was not in the Budget will no be legal untill the Finance Act is passed and signed by the president. Do you think that will happen by the 1st of January?