Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I will address Deputy Burton's point briefly. I am not suggesting that exemptions continue indefinitely. We have to change this situation. As I stated to Deputy Breathnach earlier, I accept the inequity of one property being subject to the property tax while another is not. An equal inequity in the eyes of some, however, would be charging one person on the basis of 2019 property values and another on the basis of property values in 2013. My view is that we should deal with all of this in one go.

When the next re-evaluation happens, everybody from then on should pay the local property tax on the basis of market valuation at that same point in time.