Ms Geraldine Tallon:

It is a very real issue that would concern us and is the subject of active consideration. We have had an implementation committee in Limerick which is a little ahead of Waterford, and there are real issues in terms of disparity in rate levels as between Limerick city and county councils. An implementation committee is about to start work in regard to Waterford and I would expect that the kind of issue the Deputy raises will be a live issue in that context. As Des Dowling has been directly involved in the Waterford situation, I might ask him to comment specifically on the point the Deputy made. It is a valid point and one we will have to take into account in the overall local government reform but it is very specific also in the areas of amalgamation, particularly in Limerick and Waterford.