Mr. John O'Sullivan:

We would have costs. We have certainly costs for the revaluation. The difficulty adverted to, and we agree with this, in the Comptroller and Auditor General's report is that we are able to record costs based on an apportionment. The majority of the costs are to do with staff-related costs and some elements of technology as well. We can accurately assess what those are but not to the extent that we can base it on, for example, time and effort. This is because our valuers would not simply be working on one project at one point in time. They would also be working on revision work or appeal work, etc. We have identified that and we agree entirely that we should be able to do that. The method of doing that would be to implement it through information technology. We have a recommendation, in a recent strategy that was conducted for us, to actually go and acquire a system that would have that inherent workflow and case management type of technology associated with it. We do not have that currently in situ and that is something that we would very much like to have. We agree entirely with the recommendation.