Mr. John O'Sullivan:

I thank the Deputy for his questions. With regard to the pace of the revaluation programme, we have to go back to 2001 when the new Act was brought into force. That Act codified legislation from the mid-19th century and re-enacted a number of provisions. It specifically provided for revaluation for the first time. There were a number of difficulties in operating the statutory steps in the legislation and there is no doubt about this. The purpose of the 2015 Act was to pick up on these issues and streamline the processes. A major change made was to streamline the appeals process. Since 2015, the appeals process has an extended representations step, whereby our interaction with the ratepayer is front-loaded and we try to get it right before we ever publish the valuations.