Ms Niamh Larkin:

There are two levies, namely, the derelict sites levy and the vacant sites levy. The latter came in under the later legislation from 2015. Our overview report refers to the vacant sites levy under the most recent legislation, and that is what is moving across to Revenue. I just want to clarify that we are referring to the vacant sites levy.

It is very important that all sources of revenue that are not being collected by the local authority are followed up. That is why, in all of our audit reports, we look at all sources in terms of rents, housing loans and rates, which are very important. Equally, we think it is important that all sources of revenue are followed up and that is why we refer the matter back to the chief executive for a response and follow-up. We want to highlight the issue, and we want it to be addressed and actioned within the local authorities.