I am informed by the Revenue Commissioners that, as they do not have a statistical basis for compiling estimates of yield in relation to proposals for the taxation of residential property, it is not possible to provide the information requested by the deputy. While there are data sources which provide information on property ownership – for example, the Property Registration Authority and the databases for the Non-principal Private Residence charge and the Household Charge – none of these sources has information on current valuations and therefore it is not possible to estimate the yield that would be generated from a 2% tax on residential property whose registered owner is not a natural person.