John Deasy (Waterford, Fine Gael) | Oireachtas source

We know these figures. The Valuation Office comes in frequently. The figures are documented. The theme so far this morning has been communication or lack of it, on the property tax and household charge, as Deputy Nolan said. There is no communication happening between Departments, particularly on legislation that affects businesses and local authorities around the country. There was no significant engagement on the drafting of that legislation and the effect it would have on businesses throughout the country and, by extension, the local authorities which collect it. We have a serious problem. There is a gulf between different Departments on this issue.

Ms Tallon mentioned maintaining the rate base. The rate base is being eroded. The ones left are being asked to pay more. It is unsustainable. They fund local government and are being asked for more every year. The business environment is getting worse and everybody is saying that is just the way it is, it nothing to do with them, it must continue. The Valuation Office is an independent agency and says it is not its responsibility. I am not singling out the Department of the Environment, Community and Local Government on this issue but it is an integral part of government when it comes to this very basic, fundamental matter of administration and the taxpayers who fund the Government. There is a massive disconnect in Government between Departments as it relates to people who fund the Government. This is very fundamental and basic.

We need to examine the legislation that will be enacted next year to see if it melds with the realities of the economies that exist out there. Everyone needs to take a good look at this because the more I ask the more I am convinced the Government has forgotten about the realities when it comes to rates and the ability to pay. There is no linkage between levying people increasing rates and their ability to pay. That is a fundamental flaw in our taxation system. We will see our rate base eroded continually. I have asked the Comptroller and Auditor General to examine these issues, particularly the administration when this Bill is enacted and how we will deal with a case where different counties have different methods of assessment. I have also asked the Valuation Office to come before the committee to explain the different processes involved.

Having spoken to many people in local government, they are not happy. They think the disconnect between their office and the Valuation Office is unhealthy for Government generally, not just the people in question. They think the Valuation Office lacks the requisite local knowledge and there is a problem in our system. The Department of the Environment, Community and Local Government has a massive role in this because the officials under the umbrella of the Department think completely differently in some cases from the senior officials in the Department. They are the ones who have to deal with these businesses. I am very concerned about this and hopefully the Comptroller and Auditor General will be able to examine it in the coming weeks.

I have a question for Mr. Lavery on the household charge exemptions in unfinished estates. How did he put together that list?