Phil Hogan (Carlow-Kilkenny, Fine Gael)

It is a hypothetical situation. The collection date for the charge is 31 March 2012. In line with the experience of the second home charge, approximately 4% or 5% were registered at the same time in the three-month registration period for that charge. We are not unduly concerned because people pay at the last minute in most cases because they have the use of that money for a longer period of time. They do not have to pay until 31 March and no penalties apply until after that. We will examine the situation and receive the final figures for the collection process at the end of March.

People should receive a receipt and local authorities should make offices available where they can take the money and give receipts, as set out in the legislation. I asked the County and City Managers Association to co-operate by taking in cash where there are motor tax offices, where receipts can be provided for the money taken.

Regarding unfinished estates, the categories are clearly defined in the legislation, category 3 and category 4. In general, these are not estates taken in charge by the local authority. They have been categorised by local authorities in conjunction with the Department.

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