I presume the Deputy is referring to the derelict sites levy which was introduced by the Derelict Sites Act, 1990. This Act provided for more effective arrangements to prevent land dereliction through the consolidation of the existing law on dereliction and included a provision that owners of derelict urban land must pay a levy based on a percentage of the market value to the local authority in whose functional area the land is situated. This, I might point out, is a levy charged and collected by the relevant local authority and not a national tax whose proceeds are paid into the Exchequer.
The primary responsibility for public policy in the telecommunications sector, including broadband, rests with the Minister for Public Enterprise and various initiatives are under way at present to facilitate the development of broadband infrastructure through funding provided under the national development plan. In the circumstances, I do not consider that the measure proposed, which would have no parallels within the tax system, would be suitable.