Eoin Ó Broin (Dublin Mid West, Sinn Fein) | Oireachtas source

We had a discussion earlier about the length of time appeals are taking, and if there was a significant number of appeals in one local authority area that were lost - and if those appeals take six or 12 months - clearly there would be a net impact on other ratepayers. In order for the local authority to not lose out from losing those appeals and for the overall rates income to be revenue neutral, it means that somebody else will have to pay more. Perhaps the Minister of State will clarify how that will operate and how it will impact on the local authority, given that many of the people who appeal the rate increase through a revaluation do not necessarily pay the rates until the appeal is concluded. What happens if other people who did not get a rates increase then get hit with a rates increase in order to meet the revenue neutrality that is set out in this? Does this make sense?