Mr. John O'Sullivan:

There is. There is a sliding scale of fees associated with it. Ms Smyth will get the figures. It depends on the valuation level that is set on the property. Appealing to the tribunal is a formal process. I will not say it is adversarial as it is not but it is quite formal. The commissioner is the respondent in all the cases that go to the hearing. As a public official my duty there is to defend the valuations on behalf of the other ratepayers who have not appealed. That is an important part of the process. The fees of the valuation tribunal for revaluation appeals are as follows.

There are four bands in total. If the valuation is under €20,000, the fee is €95. For a valuation between €20,000 and €50,000, the fee is €125; for a valuation between €50,000 and €250,000, the fee is €300; and for anything over €250,000, it is €500.