Mr. John O'Sullivan:

It might be helpful to clarify what is expected to happen under self-assessment, which is provided for in the 2012 Bill by way of the insertion of a new Part 5A into the 2001 Act. It is important to note that self-assessment will be introduced on a pilot basis, which we have decided to do in the Galway City Council rating authority area. My intention would be to sign an order very quickly once the legislation is in place to commence that programme.

There are always two elements to conducting a revaluation. The first involves the measurement and assessment of the physical dimensions of the property, and the second is the application of valuation levels in order to determine the rental rate per square metre. The plan is to request ratepayers to undertake the measurement of the premises and convey their assessment to us. We intend to provide considerable support in this regard. We will have a presence in Galway City Council rating authority area, for instance, and we plan to produce a series of explanatory videos to assist ratepayers with the process. A good deal of support is needed and will be provided. In the meantime, we will conduct our market analysis of the rental situation, which we will provide to ratepayers. The latter can then put the two together and provide us with a self-assessment. To be absolutely clear, it cannot and will not be a case of write your own valuation. Nobody wants that.