Mr. John O'Sullivan:

There were a number of issues. When the legislation was enacted, it took a number of years to get it off the ground. The report of the Comptroller and Auditor General refers to some industrial relations issues at the time, which went back to 2005. The organisation had also lost experienced staff. There was a learning process with running the first revaluations because the office had not done it previously. The opportunity was taken in 2015 when designing the new Act to deal with all of the operational issues we had encountered so we could speed up the process.