Ms Jean Kennedy:

In regard to the broadcasting charge, I am not aware of any statutory reason that Revenue would not be able to collect it. Obviously what happens there and how it might be charged are policy issues. Whether the charge should be linked to existing properties that are on our local property tax, LPT, register, or based on people's ownership of televisions will be a policy decision for the Minister for Finance. If that is going to happen, I am sure there will be discussions with Revenue in the future.

On the site value issue, the original Thornhill inter-departmental group, which was set up in 2012 to consider the introduction of property tax considered both the house value base and the site value base. The group came down on balance in favour of a market value basis. It was seen to be more efficient, but against the criteria of simplicity and transparency, and possibly equity, it did not measure up so well. However, I am not aware of any work having been done in that area in the meantime. Certainly Revenue has not been involved in looking at any different criteria. Again, the basis of the charge would be a policy decision, and that would not be a decision for Revenue. Moreover, I am not aware of any work being carried out in connection with the Land Registry to arrive at a situation where one could have a site value tax. I do not know if the Department of Finance has looked at this either.