Mr. Brendan Gleeson:

In the case of a sale as sensitive as this, it is important that some guideline be followed. The purpose of that circular is to ensure value for the taxpayer. It is a Department of Public Expenditure and Reform circular, not a Department of Agriculture, Food and the Marine circular. One might, for example, have very good value for one public organisation at the expense of another organisation. The purpose of this circular is to agree ground rules for such sales and the ground rule is that the Valuation Office values the property and that is binding on both parties.