Mary Butler (Waterford, Fianna Fail) | Oireachtas source

Is it taken into account that those in a coastal area, for example, might not be doing business in the winter months? I find the point raised by Senator Reilly to be very interesting. I remember calling into a lady who does bed and breakfast, and she only does so from April to September and not during the winter. Her complaint was that she had to pay rates for the year. Mr. Fenn is saying that the Valuation Office would look at the rentable value of this woman's business for the six months in which it is open. Am I correct there?