Mr. Niall Cody:

We have reached 97% for this year, which is on target with previous years. Obviously we have a target of 100% collection on everything, but that is not realistic. There will always be an element of bad debt. There is, however, an issue around the 100% accuracy of the LPT register. The LPT register was built from scratch in 2012 and 2013. From our analysis of the 3%, we are satisfied that approximately 1.5% represents duplicate properties or flaws in the register. I imagine the committee has discussed Eircode. Anyway, there is a problem with matching non-unique addresses in country areas, where there may be a townland and commonality of names. For example, there could be Patrick Ryan and P.J. Ryan and they could refer to the same person. There could be two addresses or we could have the address in twice.