Ms Josephine Feehily:

There are two categories, one of which is relevant properties that are in scope. The properties to which the Deputy refers are in scope but they are exempt. If one's property is in scope of the tax, the owner makes a return and claims one of the exemptions by ticking a box, which are listed from A to M. This will allow us to collect data that will enable me to be more informative in future. There are properties that are out of scope. The category that comes to mind is bedsits, although I am sure there are a couple of others. This is part of the reason for the many different views on the total size of the property tax base.