Mr. Patrick Davitt:

The Valuation Office has tried to change it, but tried to revalue the whole of the country over a short amount of time. Each rate-payer should have to pay rates on the rents of his or her property, or its rental value. Low rents should be taken into consideration as well as high rents. If we get into a situation where appeals start going to the tribunals, somebody who owns a property should be able to appeal that property and outline the rent they are earning from it. They should be able to submit the rents, letting agreements and pertinent information and this should be taken into consideration. If that does not happen it will be exceptionally unfair, because people will have to pay rates on the basis of somebody else's rents, not their own.