Mr. Paul Johnston:

Regarding resources, the vacant site levy process has been quite resource-intensive for us, with the involvement of planners, surveyors, people involved in mapping and administrative staff. The Deputy mentioned the appeals process. We have identified that there are four appeals avenues. One is when we propose putting a site on the vacant site register, after which people can make a submission to us. If we decide to continue, people can appeal to the board. When we put a value on it, they can appeal to the Valuation Tribunal. When we send out the demand, they can appeal the demand to the board too. It is cumbersome, with the submission and the three appeals processes. Waiting for the result of an appeal puts the case in abeyance. That is the point that we would make.