Ms Niamh Larkin:

I thank the Deputy. Levies not being collected is an issue that has been listed in a number of audit reports for 2020. It made its way into our overview report for the first time in 2020 because we recognised it was a recurring issue across a number of local authorities. As the Deputy said, it is an issue from a number of different perspectives. The register might not be updated correctly. It might be unavailable. The levies might not be applied and they might not be collected. We recognise it is an issue as a matter of lost revenue for the local authorities. I understand the function of collecting the vacant sites levy will move to Revenue in 2023. That should address some of the issues.