I understand that the Deputy is referring to the number of units in unfinished estates in the West Cork region. This is a matter for consideration by my colleague the Minister for the Environment, Community and Local Government.
Section 10(1) of the Finance (Local Property Tax) Act (as amended) defines an “unfinished housing estate” as a development of two or more buildings that is specified in a list prescribed, under section 10(3) of the Act by the Minister for the Environment, Community and Local Government for the purposes of the Act. Section 10(4) of the Act prescribes a range of circumstances to which the Minister shall have regard for the purposes of that Section. The Minister has recently prescribed and published this list. The list can be accessed on that Department’s website, www.environ.ie.