Robert Dowds (Dublin Mid West, Labour)
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I thank Mr. Cody and his team for coming in. Deputy Costello has taken some of my thunder because my questions were going to be in the same direction. I will start with a couple of aspects of the property tax. Obviously I got complaints, as anyone being asked to pay a new tax does not really want to pay it, but, in general, it seems to have come into operation quite smoothly. One area on which I did get complaints, and where there might have been some legitimate complaint, related to non-principal private residences. Once the period elapsed, the penalties went up rapidly. One case which came to my attention concerned people who had been living abroad and had rented their house here. They were apparently unaware of the fact that they were clocking up these charges. Will Mr. Cody talk me through that issue and how the Revenue dealt with people in that situation?