People are sick of seeing derelict buildings across this country when they cannot get a home of their own but the Taoiseach and the Tánaiste's blaming of councils is shameless. The Taoiseach was in government during the Celtic tiger when councils were gutted. Fine Gael has been in government since 2011 and has starved local authorities of funding. The reality is the new derelict sites tax, just like the vacant homes tax, is designed to fail. There are over 20,000 derelict properties but it is only going to apply to those on the register, which is in the region of 2,000 homes. The tax will actually apply to a fraction of derelict sites and buildings. Will the Government give councils sufficient capacity to ensure that every derelict building is put on the register? Will it bring in the tax immediately for all derelict buildings? Will it ensure that councils have the funding to compulsorily purchase derelict buildings on the register and turn them into homes?

First of all, councils have not been gutted.

Of course they were.

That is a ridiculous statement and a stupid statement to make.

It is not stupid. The Government did it during austerity.

There have been very significant investments made. There has been very significant allocation of resources to local authorities.

The Government absolutely destroyed councils' capacity.

Deputy, out of respect for other Members, we need to stick to the time and the rules.

The stupid statement is the Taoiseach's.

Withdraw it.

Deputy Hearne, please. I ask that you refrain.

He just said I made a stupid-----

I do not care. Everybody else has to have an opportunity.

It hit a bone because it is true.

There has been very significant allocation of resources to local authorities and we have increased funding on a whole range of fronts. The bottom line is we are moving to Revenue to impose a tax. A lot of work has to be done to do this properly. That work is under way and will be resourced. It is very important that we do this with good precision and we do it comprehensively. I believe that this move, because it is Revenue and is a tax, will change the psychology around this and the implementation of it. It did not happen under local authorities for a long, long time-----

That is the Government's fault, not theirs.

-----and the Deputy cannot use the lazy excuse of resources.