Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

Yes. I am deeply frustrated at the slow pace of that.

There are three things we need to do. The first is that there should be a minimum amount to recognise that in some cases the property's valuation will incur a low local property tax. Three times a low value can result in €270 and over the period between 2024 and 2027 the owner will pay less than €900. Imagine that scenario. It is not good enough. The second aspect is that the tax should be punitive and should increase year on year as somebody takes a conscious decision to leave the property vacant and just write the cheque. The third aspect is that dereliction needs to come into this. Dereliction is a serious issue. The rate is, as I have said, not as high as people suggest. The Minister talked about the definition of substantial refurbishment during the chargeable period. Will he also tell us about the definition of a property "being actively marketed" for sale or rent? What happens to the fellow who goes and puts his property for rent for €3,500 because that is the rent he wants, despite the market rent in the area being a fraction of that? This fellow has the property up on daft.ieand is willing to pay the fees. What is the procedure there? Again, what if a property is ostensibly being marketed for sale but is not really. The owner is refusing offers or the price may be such that it is not going to get significant offers. What are the powers of Revenue in that regard?