Deirdre Clune (Cork South Central, Fine Gael)
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Question 39: To ask the Minister for Finance the details of the proposal that he has included in the Revised Programme for Government to introduce a site value tax; the way the site value will be delineated in the case of a single house and of a multi-unit dwelling; the basis of the valuation; the target yield; and the exemption or waivers which he intends to apply for persons who might not be in a position to pay. [44784/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The proposal in the Revised Programme for Government to introduce a site value tax is being considered at present. The issues raised by the Deputy will be examined as part of the deliberation process.

Question No. 40 answered with Question No. 34.