Ms Josephine Feehily:

The dilemma for us is that this is a self-assessed tax. We have not necessarily accepted the other six valuations. I can think of situations which are perfectly straightforward and all six houses in question are the same. I can also think of situations where the six houses are not the same and one of them is a mansion. The fact that the owners of the other houses in question have chosen a lower valuation does not necessarily mean that they are right. In the scenario described by the Chairman, if all of the properties are the same, it would be useful evidence. The tax is based on self-assessment and people sign a declaration. The Comptroller and Auditor General would be very upset if we were to start to pay back money without evidence.