Kieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

-----and therefore, I think it is about engagement.

On a final technical point, I note the Valuation (Amendment) (No. 2) Bill 2012 will introduce self-assessment like the tax system and I wish to understand that system. How often will people be obliged to send in a return? Will it apply every five years? The witnesses should walk me through the process. As the appeal system will be gone, what then will be open to people? The appeal system was a major feature of the valuation system heretofore.