I propose to take Questions Nos. 134 and 155 together.
I intend to bring proposals to Government shortly on the establishment, membership and terms of reference of an inter-Departmental expert group to be tasked with designing a property tax. It will then be a matter for the Government to decide on the structure and modalities of the property tax in due course. An unfinished housing development is one which has not been fully completed in accordance with the conditions of the planning permission granted by the local authority. Unfinished housing developments eligible for a waiver from the household charge are listed in the Local Government (Household Charge) Regulations, 2012.