Professor Niamh Moloney:

No, we did not look in this direction. This was because we had such a large question to answer and a wide brief. Our terms of reference homed us in on looking at how the tax measure systems interact. On housing, we were to look specifically at a site value tax and whether this was something worth pursuing.

The organisation of revenue streams and what belongs where was outside our brief, so we did not go into those questions.