Mr. John O'Sullivan:

The Deputy makes a number of points. The system we use for valuation is based on estimating the rental value of a property on or around the valuation date. That rental value is based on hypothesis and the legislation in place. The same system is in place throughout the common law world. Other methods would be policy decisions for Ministers and I do not have any role in them. The role of the Valuation Office is to give effect to the legislation as we find it. In association with that, we try to address many of the matters on the ground through information and walk-in clinics. There are different stages in the process but on at least three occasions during the life cycle of a revaluation, we operate walk-in clinics and workshops. The ratepayers can come in off the street and we can explain the process to them. Our role is very much associated with explaining the revaluation process, the information we need and what we do with it, as well as options open to people. Our website is very well equipped with information in that regard. We give every help we can and we understand exactly that it can be a difficult process for many people. It is at that stage where our statutory duty ends. We analyse the figures coming from particular sectors and the geography of different rating authority areas. We do not have a role in rates beyond the valuation of property.