I propose to take Questions Nos. 314, 322 and 330 together.
The Local Property Tax is being introduced on a half year basis this year and accordingly 50% of the Tax is payable in 2013. The Local Property Tax and Non Principal Private Residence Charge operate quite differently in many respects; however, in general, those properties which are liable for the Charge will also be liable for the Tax. The amount of Local Property Tax incurred in respect of a liable property is based on that property's value, while the Non Principal Private Residence Charge is incurred on the basis of a flat rate of €200 per liable property per annum. Therefore, it is not appropriate to assume equivalence between the Charge and the Tax. Liability for the Charge will not be offset against the Tax.
This year will be the final year of the operation of the Non Principal Private Residence Charge.