I propose to take Questions Nos. 47 and 54 together.
The report of the review of the LPT is currently being finalised in conjunction with the Departments of the Taoiseach, Public Expenditure and Reform, Housing Planning and Local Government, and the Office of the Revenue Commissioners. I will of course, carefully consider the conclusions and recommendations of the report when it is presented to me. The report will also be published.
The purpose of the review is to inform me in relation to any actions I may recommend to Government concerning the LPT having regard to, inter alia, the residential property revaluation date which will arise on 1st November 2019. Any material changes would, of course, require legislation in order to enable the Revenue Commissioners to have the necessary administrative and technical arrangements in place in relation to LPT liabilities for 2020 and beyond.