Mr. John O'Sullivan:

I understand the point being made. Obviously, I am keen not to stray into the policy area but there are two requirements in the legislation to which we must give effect. One is correctness of valuation and the other is equity and uniformity. It is not just the rent of one particular property that will determine the rates bill. The rent of other similar properties in that area will also have a bearing. There are lots of checks and balances associated with it and that is the way the legislation is framed.