To ask the Minister of Education whether there are auditing procedures to ensure the effectiveness of money spent on Specialist Provision in Mainstream Schools.

Vacant or derelict sites are not encompassed within either the domestic or non-domestic rating administered by my Department.

A policy to place a levy on vacant sites could not rest within the Department of Finance as a sole entity. Rather it is cross-cutting and spans a number of ministerial portfolios including Communities, Economy and Agriculture.