Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I made the decision not to go ahead with a revaluation in November of this year. That was mostly for practical reasons. To be able to go ahead with that and for the Revenue Commissioners to be able to implement it, we would have had to have legislation passed relating to all of that across May and June of this year. For many reasons, that simply was not possible to do because there was either no Government or a Government was just being formed, and then when the Government was formed we were focused on and preoccupied with lots of other huge priorities. What will now happen is that I have indicated to the Oireachtas that I will look to have the relevant legislation for a change for next November, presented and passed in the Oireachtas by the first quarter of next year, which will then allow the Revenue Commissioners to make the change they need to make.