Brian Stanley (Laois-Offaly, Sinn Fein) | Oireachtas source

In many cases, a local authority will contact the owner of a site and when he or she explains what he or she is planning to do and what the barrier is in that regard, that is accepted. That is why we have local authorities. They have local knowledge and that works. Sometimes, we do not have to use a big stick. The owner of the site may have plans in place to bring the site into use, and there is no need to use the big stick. However, it is clear that the big stick will need to be used in many places. What Mr. Doyle has said is that the collection of the tax is being transferred to Revenue.