Professor Alan Barrett:

In discussing a site tax, the question may be asked as to whether it is constitutional, at least in the short term. I have been in discussions and some people have said that in doing this sort of measure, the argument is that people must be given time to adjust to the new tax proposal. A former Minister, Deputy Alan Kelly, was involved in an argument regarding the constitutionality or otherwise of certain elements. Mr. Edmund Honohan made the point that in Ireland we have compulsory purchase orders and a legal understanding that if a social good dominates a private interest, the State can do certain things. I raise this so if we discuss the proposal and somebody argues it is not legally feasible, I would interrogate that a little further.