Enda Kenny (Mayo, Fine Gael) | Oireachtas source

The Deputy is well aware that towards the end of every parliamentary session, there is always pressure to get legislation through. The property tax is being organised and collected and the mechanics put in place by the Revenue Commissioners. A serious amount of co-ordination is required from them. As the Deputy rightly points out, the property tax is effective for a half-year next year. The mechanics of that have to be put in place from early in the new year. It is a fairer alternative to increasing income tax and putting a tax on jobs.

See this speech in context