Mr. Tim Fenn:

The Valuation Office is charged with revaluing the entire country. It started in Dublin and worked down towards Waterford and Limerick, then up towards Sligo and back down through the middle of the country. It is now announcing new valuations. The Valuation Office is getting there but it will be about 2021 before the final counties are finished, all this from legislation that was enacted in 2001. Is that fair?