Tax due for 2006 + surcharge

I think it's not a policy change thats needed, its a legislative one.

You've hit the nail on the head. There's no point in blaming Revenue management or staff for the existence of crazy, disproportionate and punitive legislation.

The person to blame for this is the Minister for Finance who introduced this legislation. Anyone care to guess who was the Minister in question?
 

Irrespective of the legislation, if they wanted, Revenue could decide not to impose this surcharge, as a concession.

If they can waive it in one instance then it can be waived in all instances.
 
Irrespective of the legislation, if they wanted, Revenue could decide not to impose this surcharge, as a concession.

Correct in theory, but in practice if they did so, you would have politicians like Joan Burton shouting that 'Revenue are ignoring the law to suit big businessmen' or similar.