Emer Higgins (Dublin Mid West, Fine Gael) | Oireachtas source

I am going to shift the conversation a little, if that is okay, to the vacant site levy. In his opening statement, Mr. Shakespeare identified a couple of challenges with that. One is that no interest is payable. He pointed to the appeals mechanism being there at every stage and being cumbersome and difficult for local authorities to overcome. As we move to the new zoned land tax, are there particular lessons that we can take from the experience of local authorities to see how we can build those into the guidelines? One of the practicalities is that local authorities will be tasked with mapping out the areas that will come under that. Are local authorities adequately resourced to do that? Can that update be done quickly every year? There are exclusions from that. Do the witnesses have any advice about how we tackle the appeals issue? That would be valuable because it is important that this works.