Ms Josephine Feehily:

The answer to the tongue-in-cheek question is that the man in question got a discount on the half-year payment because we rounded it down. In response to the Deputy's question about compliance, I can confirm that when we get past this filing season, the staff who are currently involved in filing and customer service will be available to begin compliance work in relation to properties we have not yet identified. Compliance work also needs to be done with regard to evaluations. We know that some people have under-declared. I am not talking about to the sort of case Senator Byrne mentioned earlier, which was the other way round. Some people have under-valued. We will get into the real compliance part of this tax next year. We have access to many databases. We will get them refreshed to see whether there is a gap between our register and other registers. We are also exchanging information with Irish Water, which is clearly in a position to add properties and give us information as it rolls out its metering programme. I remind the committee that a property cannot be disposed of without bringing the tax up to date. There is a certain inevitability about the tax. The short answer is that serious compliance work will begin shortly after the new year.