Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I wish to say one more thing on it. There are clearly properties that are not fit for dwelling but may also not be derelict. This is clearly an issue that needs further work. As they are not fit for dwelling, they are not a home, and because they are not a home, they do not come under the vacant property tax. Therefore, one of the issues we need to consider is the definition of “dereliction” and whether it needs to be reviewed. I think it probably does, but the place for that will be the Derelict Sites Act rather than the Finance Bill. I think I understand the Deputy is raising and he will correct me if I am wrong. It is the properties that fall in between both definitions.