Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

Applying the levy will be a challenge to say the least. I take the point made by Ms O'Callaghan that her job is to give effect to the decisions made by the Minister. It will be interesting to see how the levy will be applied, and that will be the same for anything outside of the State.

Let us delve into the costs that will apply to a three-bedroom semi-detached house, which is what people take as a property of an average size. What square footage is used in calculations? Is it 1,400 sq. ft?