Mr. Des Dowling:

There are a range of points. On the question of completing the database of properties, it is estimated that approximately 1.6 million properties are liable. The State does not have information on the addresses and the owners of those properties, and the legal position following the legislation passed by the Oireachtas is that it is a system of self-declaration. To complete the remaining properties that we estimate are liable, we need a combination of further self-declaration by the individuals concerned or some data sharing whereby we have some information about the properties, but this information is not necessarily either comprehensive or up to date. This is very upsetting for people, particularly where there is a death and notification is received in relation to the charge. The particular case mentioned was obviously upsetting because there was a very short period between the death and the letter arriving.

As I commented earlier, however, the State, in terms of building this, looks to a very high degree of forbearance on the part of individuals to help us to build this database. The State is putting in place a system of residential property tax which it has not had previously and it can only do it on the strength of having an up-to-date list of addresses and the owners, and thus the people liable for it. Obviously, the effort is to try to complete this and to do it by virtue of contacting the owners of the properties. As was discussed earlier, we need to make this as convenient as possible for people to verify whether they have paid the charge or, on the other hand, to pay the charge.

The legislation is in place and it sets out the arrangements which apply to the payment of the charge. We cannot make policy at this meeting but I hear what the Deputy is saying. I am aware there are individuals who would wish to discharge their liability. It is a delegated responsibility to local authorities to use the care and management arrangements which mirror those that apply in the Revenue Commissioners.