Mr. John O'Sullivan:

It can be very county-specific and local authority-specific. In general terms, the properties that have developed considerably since 1988, that is, which had a small presence in 1988, would experience increases under a revaluation as they would be very different types of property now. Their rental values are arrived at by reference to their trading figures. As for the urban-rural divide, many rural pubs would have experienced a decrease but there may be exceptions to that and a pub may be doing very well against the trend. The trading figures will reveal that.