Mr. Niall Cody:

It is more a question of using data matching tools and analytical tools. The idea of putting officers on the highways and byways and counting the number of houses in townlands would not represent a sensible use of resources. It is really interesting that the census data were published recently. While the Central Statistics Office cannot by law give us details, it publishes a wealth of information on the distribution of houses and we map census data to our data. We have some really interesting tools for geographic mapping. We can look at areas, essentially at the desk, and see whether there are areas we need to target.

The LPT is designed in such a way that if we do not write to the property owner but the property owner is liable, he or she is still liable. Ultimately, the liability remains a charge on the property. It is a tax that is really hard to avoid. It is probably a tax that will eventually have a 100% liability.