Mr. Richard Shakespeare:

I thank the Deputy. A key lesson from the vacant site levy is that, whatever levy has to attach to the land, it cannot attach to the individual. If you dispose of a site, it is zero down again. To avoid anything like that, any levy or tax has to apply to the site. Regarding resourcing implications, I would be lying to the Deputy if I said I knew. We need to see what will come at us. We will assess that and deploy whatever resources we need to try to get it done as efficiently as we can.