He says there are obviously discrepancies in the plan.
The government's new property tax is just a money making exercise for the revenue.
That's according to auctioneer and Offaly councilor John Leahy who says a 3% tax on vacant premises will persecute those who have legitimate reasons for having land lying idle.
He says quite often people have no capital to restore properties for sale or keep animals on land which is subsequently zoned residential.
The independent rep believes there are obvious discrepancies in the plan:
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