Terry Leyden (Fianna Fail)

I welcome the Minister and thank him for coming. I also thank Senator Mary White for proposing that this debate be held and the Leader of the House for agreeing to it. This is a helpful debate.

While I accept that the Minister cannot give the full details of the reform proposals, he has given a good account of the overall scheme of things. He has enormous personal experience having been a member of Kilkenny County Council, a Senator, a Deputy and a Minister. He brings considerable knowledge to the job.

The non-principal private residence, NPPR, tax is bringing in an enormous amount of money. It brings in approximately €800,000 to Roscommon County Council, for example. The amoney does not come to local authorities directly but in the form of a grant. With the introduction of the new household charge of €100, people are starting to realise that they are also liable for the €200 second home tax. "Amnesty" may not be the proper word to use for what I suggest. Could people who have not registered for the NPPR tax now make an arrangement with their local authority to pay the outstanding tax but not the punitive penalties? As some are not in a position to pay, there should be a hardship clause in this regard. The Minister makes a fair point on the NPPR tax. I know local authorities have discretion in dealing with individual cases.