Mr. Paul Lemass:

I will reply to the comments but I should first say that we fully support the ongoing revaluation process. It is an important part of the funding make-up for local authorities. It is difficult the first time it happens but it is very important this revaluation process happens and reoccurs on a regular basis thereafter. I was before the joint Oireachtas committee before Christmas to make a presentation on new legislation for commercial rates. The joint Oireachtas committee has decided not to undertake pre-legislative scrutiny but the proposals we are envisaging, which are currently being drafted into a Bill, would increase the power of a local authority to collect rates. We are very mindful of the fact that 84% of those liable for rates pay them but 16% do not.