Ms Josephine Feehily:

On the point about tax clearance, we operate in the same way with all tax clearance issues. When people are refused a tax clearance certificate or are at risk of being refused, they always get an opportunity to put their affairs in order before we say "No". I am sure the Deputy is aware of that.

On the question of when a person becomes compliant, the process will be that the LPT will go onto his or her debt file, the same as all other taxes due. It will be collected in exactly the same fashion as all other outstanding taxes. The chances are that if a person owes LPT, it will be a small amount relative to taxes such as income tax or VAT or PAYE taxes, if he or she has employees. It will all become part of that person's tax debt and will be managed in the same way as we manage tax debt generally. The person will receive warning letters and will be invited to come in. It will be subject to all of the usual arrangements, including instalment arrangements. It will be treated as part of the individual's tax debt.