Mr. Patrick Davitt:

Some people have their own businesses and pay their own rates, and that is fair enough. It depends on what the yield of the building would be, because the rates are calculated on the yield of the building. Some of rate-payers the Chair mentions have appealed their rates, but a lot of the appeals were not heard. They can go to the tribunal, but it costs money. The worst of it is, if they go to the tribunal and come out on the right side of it, they can be taken to the High Court.

Obviously, one can go to tribunal if one wants, but it costs money to do so. The worst part is that even if one goes to tribunal and comes out the right side of it, the rates office or the valuation office can take one to the High Court. Most people who go to tribunal cannot go on because they cannot pay that sort of money.