Catherine Connolly (Galway West, Independent)
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The rate certainly seems high to me. I will leave it at that for the moment.

I want to proceed to the appeals. With regard to the outsourcing for Kilkenny, Mr. O'Sullivan said something very significant. Staff of the Valuation Office prepared for the outsourcing for two years. That has to be taken into account in any cost analysis, I presume, when the Valuation Office is reviewing the matter.