John Deasy (Waterford, Fine Gael) | Oireachtas source

I would expect Mr. O'Sullivan to say that, and it is fair enough in so far as it goes. I maintain, however, that we are facing into a major problem in places like Limerick, Waterford and Dublin. I understand the appeals rate in Dublin is some 40%. The bottom lines is that we are bringing in a new system, on grounds that have been well argued. Mr. O'Sullivan referred to streamlining appeals, but streamlining actually means reducing the number of criteria under which an appeal may be submitted. It is, in short, a different system; let us be clear about that. It is limiting the grounds on which an appeal can be made. The major concern is that we will have large numbers of business throughout the country which remain valuated under a system that is being completely reworked. If there were no significant reworking involved, we would not bother to legislate.