Catherine Murphy (Kildare North, Social Democrats) | Oireachtas source

People may have made alterations to business and things like that. Petrol stations have changed quite dramatically over the years and most of them have a very strong retail aspect at this stage.

I am still unhappy that we are not really getting to one of the issues, and it may not be for this committee, which is how they model the valuations.

In a shop, is the first couple of metres valued at A rate, the next at B rate and the area beyond that at C rate, which is a lower rate? I am discussing this in very general terms.