Mr. Peter Hynes:

Ms McConnell will take the main ones but I will respond very briefly to the questions that were asked.

On the question of the revaluation, that was an exercise carried out by the Valuation Office and we are in the next wave. The process is that the Valuation Office took samples and then valued properties based on those samples. If anyone affected had a problem or an issue, they had a right to appeal. It was a sample-based process.

To respond to the Chairman, we are not suggesting that we do not learn and continue to learn from outside. Senator Coffey posed the key question, which is when we can have a model. We are suggesting that, communally, with further learning to come from this welcome scheme, we have a model that is about community, vision, investment and implementation, and it is the responsibility of the local authority. My point is that we do not need to look outside much more. We can get started and roll it out.