Steven Matthews (Wicklow, Green Party) | Oireachtas source

LPT is for the provision of local services. If somebody carries out renovations, either energy retrofits to their house or adds an extension and improves the value of the property on the site, he or she will end up paying a higher property tax. That does not make sense to me. Perhaps Dr. Walsh will answer that question. Has any consideration been given to site value tax whereby the sites are the taxable entity, rather than the valuation of what actually sits on a site?