Mr. John O'Sullivan:

We are doing so because it will speed up the whole process. At is stands, quite a lot of the delay is to do with having physically to inspect properties and do these types of calculations. If the ratepayer can help us with that element of work, we should be able to get to a stage where we can publish lists much more quickly than heretofore. It will allow us to address the criticism the Deputy made earlier that it is taking two years to get from the beginning to the end of the process. The intention is to get the recycles into much tighter time lines. At the end of the day, the basis of the valuation, as set out in the legislation, is not changing. It is still about estimating the net annual value on a valuation date. The Bill provides that the commissioner will be allowed to make regulations as to how the mechanics of all of this will actually work. As we see it, there are several important points to consider. We will, for example, have to conduct very stringent audits. We cannot simply accept at face value the measurements and so we get back. In fact, we must have power under the legislation to override what the ratepayer is proposing. Ultimately, the published valuation levels will reflect assessments that have been determined by the Valuation Office and over which we can stand. The self-assessment element is about speeding up the information-gathering process and facilitating us to analyse the correct net annual values for the rating authority area.

The Deputy referred to limiting appeals and streamlining the appeal process. The proposal in the Bill is that one of the current steps in the appeal process, namely, the appeal to the commissioner, will be removed entirely. There is a history to this in that prior to the introduction of the 2001 Act, there was no concept of representations as they currently operate. Representations are a relatively informal and straightforward way for the ratepayer to interact with the Valuation Office and help us to get the list right before we publish it. After publication, as things stand, there is a right of appeal to the commissioner, which is sometimes called the first appeal. It is essentially an internal appeal within the Valuation Office, after which the ratepayer can proceed to the tribunal if he or she remains dissatisfied with the outcome. The proposal under the Bill is not only to retain the representations facility but to bolster it by allowing greater time for the ratepayer to interact with the Valuation Office. The right of formal appeal to the tribunal thereafter is also retained. It is a question of streamlining the process to address the types of time delay the Deputy mentioned.

It is in all our interests to have a valuation done as quickly as possible. There should be the shortest time possible between the date on which the order is made and date on which the valuations are published.