Mr. John O'Sullivan:

Perhaps I should explain that before 2001, there was no stage called "representations" in the valuation process, which is the stage we discussed earlier. The situation obtained in which the Valuation Office came up with a valuation and there was an appeal at that stage. Prior to 1988, one could then go on and appeal to the Circuit Court from the Valuation Office. In 1988, the valuation tribunal, which is an independent separate body, was established and that took over the role of the court. However, there still is provision for an appeal on a specific point of law to the High Court and on afterwards to the Supreme Court, if necessary.

Under the current system, post-2001, there are three possibilities of interaction. There is the representation stage, before the certificates are made final, which is where we are at in Dublin city and Waterford. The certificates are finalised and the list is published. Before the Bill becomes law, there is an appeal to the Commissioner of Valuation, that is, a formal process conducted internally within the Valuation Office. Thereafter, one may go to the tribunal and on to the High Court and the Supreme Court on a point of law. The proposal in the Bill is that the second stage, the appeal to the commissioner, would be removed on the basis that what was introduced in 2001 and what it is proposed to enlarge in the 2012 Bill provides adequate safeguards and the supports the ratepayer needs to be able to challenge the process and get his or her point of view and information across.