I propose to take Questions Nos. 663 and 719 together.
An independently-chaired Inter-Departmental Expert Group was established 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 to be approved by Government, which is equitable and is informed by previous work and international experience.
The Group submitted its report to me and proposals will be brought to Government as soon as possible. It would not be appropriate to comment on the content of the Expert Group's report at this point, pending Government's consideration of the report and the associated issues. It will then be a matter for Government to decide on the exact details of implementation, including considerations related to exemptions and waivers, taking into account the modalities involved.
The Government has decided that the Local Property Tax will be collected and administered by the Revenue Commissioners.