Mr. Barry Quinlan:

I think the process, as laid out in the current Act, is that the commissioner makes recommendations and the Minister then makes an order. I am acutely aware of the potential impact on local authorities, a number of which have written to us directly, but it is based on estimates of what they know. We will work out the impact on each local authority and what the valuation will be. Our understanding is it will have a significant impact on some local authorities. Others will benefit from it, but it is only when one has the table that one can see that there will be a process. I have said to the local authorities that we will have to engage on that issue. We are working with them and the Valuation Office to bring them together to try to understand the process. It would be good if the local authorities received the information at the same time as the Minister on the preliminary work. At least, we could then all work out the figures and work off the same numbers. Under statute, the commissioner makes a recommendation and the Minister then decides and makes an order.