Neasa Hourigan (Dublin Central, Green Party) | Oireachtas source

Let us not say that in the public forum. I want to pick up on a few issues and will go back to the site value tax. As Dr. Healy will be aware, a site value tax is a long-held interest of the Green Party. I worked on the policy. While not being an expert on such a tax at all I was interested to see in the recommendations the continuance of local property tax and the adoption of the site value tax, as opposed to a full acceptance of a site value tax for everything. I am interested in people's view on that. In some European countries they do a hybrid model but it is not the hybrid as described here, which is houses are one thing and everything else is the site value tax. Social Justice Ireland will know about it better than myself, but the hybrid version in the Netherlands or Denmark seems to be more a percentage basis on one site or one piece of land, with part of the payment around the quality of the house and part on the valuation of the land. It is a hybrid model but it is not a polarised system. It is not a dichotomy. Do people have views on the methodology or the thinking behind keeping LPT and adding in the site value tax, or should there be a more root-and-branch review of site value tax and what it can offer? There are always significant concerns and opinions about the site value tax.