Mr. John O'Sullivan:

I will speak briefly on terminology first. There are two terms, namely, representations and appeals. Representations are what a ratepayer can make after he or she gets a first initial valuation – the proposed valuation – from us. It is a very informal process and it can be done online. People can take issue and give us extra information. That is a form of appeal without it being a formal appeal. During a revaluation we make a considerable amount of adjustments. In the batch of counties we finished in September representations were made in 17% of all cases. Of those, we made an adjustment in many cases and we also made an adjustment of similar properties that did not make a representation but appeared to us to be in the same boat – to be similarly circumstanced. This is all about getting it right. There is no impact on the local authority as there is no new list at that stage. The rates are being collected on the old list. It is a form of appeal but it is a form of perfecting the valuation list. Representations must be made within 40 days of the issue of notice. We will consider point by point every representation that is made to us and make the changes that we deem necessary then in respect of the properties. A classic example, if one were to take a street in Carlow, would be where we deem there to be two different valuation levels on the shops in that street and then during the representations we get in three new rents that suggest we are a little bit high. In that case we would then take down all of the valuations on that street that appear to us to fall into the same boat. That is an important part of perfecting the valuation list before we publish it.

The second appeal is the formal appeal. That is made to the independent body, namely, the valuation tribunal. It was set up in 1988 and continued under the 2001 Act. It is entirely separate although I am the Accounting Officer for it.