Ms Geraldine Tallon:

On reflection, it was quite a difficult experience for the local government system. As members are aware, we have not had this type of tax since the abolition of domestic rates. It could be argued that our culture has been conditioned in terms of that. As I have mentioned, there was no database in existence. We had to construct the entire framework upon which the charge would operate. The performance of the local government system, in getting from a blank sheet to a position of virtually 80% compliance, has to be seen as positive. The professionalism associated with Revenue's collection system has come to the fore in more recent times. Of course, much more significant enforcement measures are associated with Revenue legislation generally. They tend to have a fairly salutary effect. None the less, I think the work that was done on the household charge was an important learning experience for the system in terms of the implementation of this kind of measure.