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

The problem is that the proportion of the area at the front of smaller shops compared to the rest of the floor space is much larger. Areas which have a very large floor space in that scenario will win. It is all very well to talk about winners and losers in general terms - we know the overall take is intended to be neutral - but it may be inequitable even where it is neutral. We all know shops with paid parking on a main street will compete with a supermarket with free parking outside of a town. Shops are struggling and one needs one's main street to be a functioning area. There is a social component to that.

I may not be correct in this regard but things that give an extra advantage to a much larger space outside of a town can be problematic. That particular aspect, as well as delays in revaluation, are the critical points in understanding the thought process for designing the revaluations. Particular sectors were hit. This committee does not deal with the nitty-gritty of such matters. Which committee would address them?