John Deasy (Waterford, Fine Gael) | Oireachtas source

It is a very important point. Mr. O'Sullivan has indicated that he does not envisage businesses in that situation moving over to the new system. In that case, we will have certain groups of businesses in Dublin, Waterford, Limerick and so on being valued under an entirely different system from other groups of businesses and having to wait five years to come under the new system.