I propose to take Questions Nos. 55 and 67 together.
The development of a system of local government funding which is fair, stable and effective and brings greater local responsibility in relation to financial matters is an essential feature in the reform programme for local government. The EU-IMF programme of financial support for Ireland contains a commitment to introduce a property tax for 2012. The programme reflects the need, in the context of the State's overall financial position, to put the funding of locally-delivered services on a sound financial footing, to improve accountability and to align better the cost of providing services with the demand for such services. It was considered that in light of the complex issues involved, a local property tax would take time to introduce and accordingly, to meet the requirements in the EU-IMF programme, the Government decided to introduce a household charge on an interim basis in 2012. This was done via the Local Government (Household Charge) Act 2011.
An independently chaired interdepartmental expert group was established under Dr. Thornhill to consider the structures and modalities for an equitable local property tax to replace the household charge. The expert group's terms of reference were to consider the design of a local property tax which is equitable and is informed by previous work and international experience, as I stated in answer to another question from Deputy Cowen.
The group submitted its report to me some months ago and these proposals and issues raised in the report will form the Government's consideration of the implementation of this tax in budget 2013. The Government has decided the local property tax will be collected and administered by the Revenue Commissioners.