Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

I challenge the Senator to introduce the Bill in this House.

I agree with colleagues on the need to ensure this tax is fair. Up to 70% of the people have paid the household charge. There were some attacks on Revenue which is not the last vestige of the Raj or some outshoot of the British Empire. If people had obliged and paid their fair share of tax in recent years, we would not be in the hole in which we are now. The laws established by the Houses of the Oireachtas will be administered by Revenue and those who have a liability will have to pay.

I agree with Senator Michael D'Arcy on his comparison of property tax with employment tax. We have reached the point where 42% of all our taxes are on the income side. There is very little additional room to give. That is why the Government, unfortunately, had to introduce this tax. We recognise that it will be an imposition, particular for those in negative equity. We have also said, however, that it will not be increased in the lifetime of the Government and that the valuation will apply to 2016. This gives certainty to the majority who will be paying less than ¤300 a year.

Senator Jillian van Turnhout referred to the buildings owned by youth organisations. My understanding from the Minister for Finance is that the exemption that applies to domestic charges will apply in this case.