Mr. Kieran Kehoe:

It would be a Government decision to change to Revenue collecting a tax. That is not for us.

On the levy - I think I referenced this earlier - many of the cases are difficult, in that the properties are not registered, people may have died and we do not know who the proper owner is. That accounts for a lot of the administrative burden in trying to recoup the levies. I am not sure whether Revenue could improve on that. It is not every case, but we find that many of the difficult cases are like that.