Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

The Minister mentioned the broad base for the local property tax. There were deferrals and so on for people on low incomes. The Government wants to target land hoarders with this tax but given the broad nature of it and the fact that every village and town will be included, it may apply to people with very low incomes who might have a site that was left to them. There is no doubt that they could dispose of that site but the tax might be liable before they could dispose of it, if it was left to them in a will, for example. Is there any deferral option in such cases or how would they enter it with Revenue? Do they just have to pay the tax-----