Mr. Neil McDonnell:

I agree with Mr. McCoy but, aligned with that, here is an opportunity, as I said at the beginning, to fix old wrongs. Several parties in this House have suggested site value tax rather than the current commercial rates systems. This should be looked at. Businesses should not be penalised for being on the main street and not being out on the periphery. Project Ireland 2040 sees intensification. Town centres should be used and a site value tax would encourage that.