Mr. Des Dowling:

That is a clear concern. The absence of the database makes it very difficult to say who the people are who have not paid, because of not having a name and address for which one can be fully certain there is a liability. Under law, the requirement with regard to the liability is for self-declaration in the first instance. Naturally, it is upsetting for people who have paid and do not want to be bothered again by the State. These letters are only issued where there is some difference between the address which was supplied when the charge was paid and the address in something like the database of the Property Registration Authority, which is the legal registration of the property.