As and from Monday, letters from the Revenue Commissioners will land in 1.6 million households across the State demanding payment of a tax on their family home. This tax takes no account of ability to pay, those in negative equity, those who paid massive stamp duty or the 180,000 families currently in mortgage distress. Let us acknowledge it is a tax championed and proposed by Fianna Fáil, which is now being implemented by Fine Gael and the Labour Party; a tax with no waivers; a tax for which the exemptions are a joke. The family home tax Bill is draconian legislation and it takes no account of the impact of this additional bill on families where people are at work or out of work, on the elderly and on the economy at large. The Government is actively pursuing a policy that will drive people into debt and some into poverty.

I would like the Tánaiste to set out for us the approach that will be taken in the event of non-payment or non-compliance with this tax on the family home. Can he confirm to the Dáil that the Revenue Commissioners, with the backing of Government, will move to deduct this family tax from people's social welfare payments, wages, bank accounts and credit union accounts?

The Revenue Commissioners will commence next week to send out communications to householders informing them of the estimate that they have put on the property tax which will be required to be paid. What will then happen is each householder will have the opportunity of making a return to the Revenue and declaring what he or she understands the value of his or her property to be for the purposes of the property tax. The Revenue Commissioners will pursue an information campaign beginning next week informing householders about the steps they can take to make that declaration and the steps they can take where letters have been issued either in error or in duplicate form because, up to relatively recently, there was not a full database of properties owned in the State. What we are dealing with over the next number of weeks is a period where householders can contact the Revenue Commissioners. If the estimate is considered to be inaccurate or wrong, they can make a declaration as to what is the value of their property and I encourage everybody who gets a communication from the Revenue Commissioners to make that contact with them where they believe that the information sent to them is in any way inaccurate, overstated or wrongly stated.

This is a tax measure, which is required to be collected. The Revenue Commissioners is the authority which collects tax in the country and as with all taxes for which it is responsible it will use the methods available to them to ensure the tax is paid. I am sure Sinn Féin, along with every other party in the House, will encourage everybody to be tax compliant.

Hear, hear.

Like the party did in the North.

The Labour Party encouraged people to vote for it because there was not going to be a property tax.

I asked the Tánaiste specifically about the measures that will be pursued in the event of people not paying the tax. On the issue of tax compliance and the sniggers from his backbenchers and some of his Front Bench-----

That is not a snigger; that is responsibility.

The issue is a vast number of people simply cannot afford this tax, not that they are wishing not to be tax compliant. The Tánaiste should not try to lay this on the Revenue Commissioners. The legislation rushed through this House by the Labour Party and Fine Gael will allow this family tax to be taken from social welfare payments, wages and people's bank and credit union accounts. It is clear from the Government benches that some of its members are in the Land of Nod or in a parallel universe. How on earth can the Tánaiste justify a situation where the Government through the Revenue Commissioners will put its hand into the pockets of people who are struggling and will deduct this tax from a social welfare payment such as jobseeker's allowance or an old age pension or from people's wages, which have been cut or, worse still, will reach its hand into people's bank and credit union accounts? How does he defend that? He should not give us the line on tax compliance and smart alec rhetoric. People do not have the money. Does he grasp that? How does he defend a system whereby people who are struggling will have the hand of Government put into their pockets? If ever there was a case of heavy handed tactics by a government and the State against citizens and Big Brother government, this certainly is it. The Tánaiste should forget about the Revenue Commissioners; he is in charge. He should defend those measures for us.

What does one do in the North if one does not pay the property tax?

This is a much smaller tax than the property tax Sinn Féin has no difficulty with north of the Border. Sinn Féin's-----

Never mind Sinn Féin. What about the citizens?

Please allow the Tánaiste speak without interruption.

They have smaller services.

Do as I say, not as I do.

It seems to be okay for Deputy McDonald to get up and lash around any political------

Look at the-----

Will Deputy Ferris please afford the Tánaiste the opportunity to reply?

It is fine. Sinn Féin has always been ambiguous about free speech. Deputy McDonald seems to think that it is okay for her to make any political charge but when one replies in kind, there seems to be a problem with that.

I have asked two questions about the Government's legislation.

I will answer the question if the Deputy gives me the opportunity.

Will the Tánaiste defend them?

I am happy to answer the question but the Deputy should listen to the answer. The new property tax is nowhere near as high as the property tax that Sinn Féin has no difficulty in defending north of the Border. Sinn Féin's hypocrisy has no boundaries, either in terms of debate or territory. As far as the collection of the property tax is concerned, there are well established mechanisms in place for the collection of tax. This is a responsibility of the Revenue Commissioners, which will do a campaign, beginning next Monday, of informing householders of what is the estimated valuation of properties and what will be householders' tax liability. There will be a period within which householders may engage with the Revenue Commissioners about the valuation. If somebody believes the Revenue Commissioners have got the figure wrong, he or she can make a declaration to the Revenue Commissioners about the value of the property in question and this will be the value on which the property will be assessed. There will, therefore, be a period in which householders will be able to engage with the Revenue Commissioners on the issue.

Perhaps Sinn Féin will address the following issue. I note a campaign is under way urging people not to pay or co-operate with this tax. We have yet to hear whether Sinn Féin supports this campaign or whether, like other parties in the House-----

My question was whether the Tánaiste is defending the deduction of this tax from social welfare payments.

-----it will encourage householders to be compliant with the tax.

Is it okay to take the tax from people's bank accounts?

Deputy McDonald, please.

That was my question.

The Deputy demands silence when she is speaking and she should show the same courtesy when someone is replying to her.

The method of collecting taxes and the powers available to the Revenue Commissioners in cases where a tax is not paid are well known.

These are new powers.

The question is whether Sinn Féin supports them.