/> A tax expert says the proposed new property tax should perhaps be deferred until 2014.

The government says the new tax will be introduced next year.

It will also replace the €100 household charge.

Fergal O’Rourke of PriceWaterhouseCoopers was a member of the Commission on Taxation in 2009.

He says details may be overlooked in the rush to introduce the tax.

He also acknowledges that the government is restricted in its choices but that there are still many details to be worked out before the new tax is introduced.