Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I am thinking of a situation where one side of a road has been flooded in the past and could be flooded in the future and the other side of the road does not face that risk. I could name a dozen such roads off the top of my head. What I want to ensure is that there is consistency. If we say the tax is based on market valuation, that is what it should mean. In the case of those who face the injustice of being flooded through no fault of their own, I want to ensure the market valuation they face is one that reflects that risk of flooding, not a value that would be applied to their property in the absence of a risk of flooding. Would Ms Feehily agree that if a homeowner cannot have his or her house insured, that is a decisive factor in influencing its valuation and should play a decisive role in influencing how he or she values the home for the tax?