Catherine Connolly (Galway West, Independent) | Oireachtas source

I wish to clarify something. The Valuation Office has onerous duties. There is the revaluation programme, which is the chapter's subject. The office is constantly doing revisions if requested by the occupier, owner or local authority, so that is an ongoing programme. Separately, new or amalgamated buildings require a rating. Is that right? A building could be demolished and a new business could go up on the site. Would the new business require a rating?