Mr. Des Dowling:

In terms of the overall numbers, as the Deputy is aware, we start from the position that the State is building a database, as in the past there has not been a database, of properties and addresses associated with them. Based on the CSO figures, it was estimated that there are 1.6 million liable properties. As the Secretary General has advised, based on the most recent data, that is about 1.1 million properties, therefore, the task is to seek to secure compliance in respect of the remainder; that is being done through a combination of means, but ultimately to identify liable properties. When we secure names and addresses we may be able to obtain waivers of some kind but that is the target figure.

The local authorities are engaged in two processes. At the overall level they are trying to ensure that people will come forward. In his Budget Statement, the Minister for Finance requested people to pay the charge. Second, in terms of the completion of the database - this is an important foundation to a fully functioning property tax - a series of data sharing measures have been taken to try to build up the database. On foot of that, the Deputy will be aware that letters were issued to a range of property owners to check whether they were already on the database by virtue of a slight difference in formulation of the address and, if not, to seek payment. That process has continued. Over time we expect a gradual increase in the number of payments coming through.

The ultimate target is to achieve maximum compliance, based on the number of households being 1.6 million, but we have never been able to be precise on this because the State has not a comprehensive list available to it. In extreme cases, it is open to local authorities to take prosecutions with regard to properties, where they are satisfied there is a liability arising. That will be a matter for the courts to deal with in due course.