The SCSI said that while it recognised the need for a recurring and sustainable property tax in the context of dwindling stamp duty receipts was inevitable, it is important that the public are given a greaterlevel of certainty on what form theproperty tax may take.Gerard O'Toole, Vice Chair of theWestern region of the SCSI, said:"if a new 'full' property tax is to be introduced next year to replace the€100 household charge, we would like to see more information made
available about the proposed tax andwhat is likely to be based on. "While there are many different methods of implementing a 'full' property tax, including site valuation, area based and market value of the property, there could be quite a variation on the level of the charge
applied, depending on which one is used. "Therefore, it is important that home-owners are fully informed so they can budget accordingly. "The SCSI also said that the question of who pays the charge, the owner or the occupier who benefits from the local authority services, should be considered by the government.