Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

What I am saying is there is a mandate for exemption being enacted tomorrow in the Seanad and the application of that to see who is exempt will be a matter for the Department of the Environment, Community and Local Government.

Also, one must remember that the tax is a self-assessment tax and people will put a value on their house when they are returning their form to the Revenue Commissioners.

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