Sir, - In your issue of December 22nd, it is stated that, in future, when payment by Government Departments is delayed, the payee will benefit from a penalty clause in accordance with normal business practice. But who will pay this penalty? If the money comes from Departmental or other funds held on our behalf by the Government, then the cash is simply being transferred from one of our pockets to another without any real benefit to us, the consumers. Surely it would be more in accordance with common sense and natural justice that the person or persons responsible for an unjustified delay should be surcharged, whether they are civil servants or external contractors. - Yours, etc.,
Proby Square, Blackrock, Co Dublin.