Mr. John O'Sullivan:

The Valuation Office has no function whatsoever beyond that set out in the legislation, which is to do with establishing valuation for rates purposes. Beyond, in terms of the policy measures associated or coming downstream from that, the Valuation Office would have no role whatsoever in that. We are a creature of statute. We are a statutory body. What we are allowed do, and what our role is, are circumscribed by the Valuation Acts 2001 to 2015.

On the second question which I think has to do with appeals, generally speaking, after a revaluation, roughly 4% of cases end up being appealed to the Valuation Tribunal. I have some stats, which I think I have provided to the members of the committee. It varies from county to county. Of that 4%, roughly 70% to 80% of those cases do not actually go to a hearing. They are agreed, withdrawn or something else has happened.