Mr. Des Dowling:

Ultimately, the figures on payments tell the story with regard to completion, that the State does not know precisely but the estimate is 1.6 million properties. Some 1.1 million, or slightly more, have been identified. Therefore, there are potentially 500,000 further properties around the country which could be liable and which must be identified clearly in terms of address and property owner for the database to be complete. This database is the bedrock in terms of a fully functioning property tax. In the absence of the database, the Oireachtas has put in place a process of self-declaration and some 1.1 million properties have been identified in this manner. A significant task remains to identify the remaining properties. This can only be done either by individuals coming forward or the State being able to put together data which gives enough information to be able to identify a liability.