Mick Wallace (Wexford, Independent) | Oireachtas source

These amendments are self-explanatory. The wheels of bureaucracy move slowly. However, the timelines for registering and the levy should be brought forward by one year. The onus should be put on the owner of a site to register rather than the local authority having to seek out the owner. The same principle was used with the local property tax. I cannot understand why it cannot be used for sites. I can guarantee local authorities will struggle to find all vacant sites. Accordingly, the onus should be on the owners to register.