Mr. John O'Sullivan:

The latest data, based on the tribunal figures, indicate that 1,271 cases were appealed out of the 29,000 or so that were revalued in September. I can give a breakdown county by county but the average, I think, is that 4.37% of all the cases were appealed to the tribunal. Of the 1,271 cases, we would, as I mentioned earlier, continue to discuss them with the ratepayers and people representing them. We would expect 70% to 80% of those not to proceed to a hearing. Therefore, the tribunal will not actually have to hold a hearing on them.