Taoiseach Enda Kenny says the inclusion of thousands of homes in unfinished housing estates on the property tax eligibility list is accurate and fair.

The Department of the Environment says only 5,000 houses in ghost estates will be exempt from the tax - that's down from 43,000 which did not have to pay the household charge last year.

It has also been reported that property tax forms have been mistakenly sent out to children. 

Enda Kenny said such errors are to be expected and that Revenue expects a high uptake for the tax.