Mr. Niall Cody:

I thank the Deputy for his positive comments about what we have tried to do for businesses over recent years. On the local property tax, there is always a lag behind where we are at any time. It is consistent. Where we are now for the current year, at about 80%, is consistent with the same figures this time last year. There is always that lag. The figure fell from 97% to 95%, but if I am here this time next year, we will be talking about 97%, 95% and 80% with the years adjusted. It is cyclical. In 2022, there was an impact from Covid, as is covered in the comptroller's chapter, and we suspended enforcement activity.

For LPT, there is a November communication, a December communication and a payment date at the start of January. The single debit authority is taken from people's bank accounts on 21 March. That is the kind of compliant period. Normally what we do by the end of February is issue reminders to those who have not either paid or declared they are going to pay, but in 2020 and 2021, we suspended that because of Covid. A feature of tax compliance and tax payment - the collector general is here with me to talk about this - is that certain people will wait for a reminder before they act on-----