Michael McDowell (Independent) | Oireachtas source

The non-collection is one item that has been mentioned and there is the cost of collection. That is approximately €12 million and it goes to An Post. That leaves €50 million which is either not collected or collected and given to a body other than the intended beneficiary. I reiterate my view that if the local property tax is in the hands of Revenue, as well as details every dwelling in the country, then subject to situations where there are multiple occupancies of single properties - for example, in Dublin where there might be four apartments in a building and the landlord pays his or her local property tax on the entire building - there is a mechanism to impose a flat rate per house.

It seems to me the whole rationale for a television licence has completely fallen away. On my phone I can watch YouTube-----