Ms Jacqueline O'Callaghan:

First and foremost, this is a policy matter which is being legislated for by Revenue. We will publish guidelines once the legislation is finalised on how it will operate. It is a while since I have been in an operational area. When one commences to build, one has to put in a commencement notice with the local authority which is a public record. It is not that Revenue will be looking at each and every case. A self-assessment will take place but there will be risk profiling within that, as is the case with any levy or tax that Revenue is administering.