Ms Marie McLaughlin:

If I may add to what Mr. Lynch said and make the important distinction between the rating process and the valuation process. The legislation to speed up the process is designed to update the valuation base. Therefore, things have to be taken step by step. We have committed to looking at the outcome of the revaluation within Dungarvan. As the commissioner has said, this is a work in progress and the draft searches that have issued at this point will be subject to consultation with the ratepayers and with reference to the appeals that are coming through. We will have to take into account the outcomes of this appeal process because they will ultimately impact on the next step which is rating. We have to keep the distinctions.