Mr. John Hogan:

I will not read it out so. There is an opportunity for the committee, however, to review some of the issues that arose.

On ability to pay, part of the rationale for the deferral option was to recognise that there may be circumstances where individual householders were not in a position to pay. They were given another option to address their liability at a later stage.

On other issues more generally, Deputy Lahart alluded to the fact that the local authorities in Dublin and other urban regions contribute the highest proportion of the local property tax. To a certain extent, given that they are the highest areas of population and house prices are of the highest values in those areas, that is to be expected.

The Deputy has alluded to concerns over how this may unfold over the revaluation period. Part of the rationale for the Minister putting the group in place is to look at the options he can bring forward for consideration by his Government colleagues in good time and in good order. The Revenue Commissioners referred to some timing issues and, as participants in the group, they will be well informed as to the constraints that there are in adjusting the approach to the administration of the tax. Systems have to be altered in some way, tested and in place in good time for the introduction of whatever new arrangements are being put in place. We are conscious of those challenges for our colleagues in the Revenue Commissioners and we do not want to compromise the 97% compliance rate by the changes we make.