Brian Lenihan Jnr (Dublin West, Fianna Fail)

As Deputy Burton knows, the market value is always what a willing purchaser will give a willing vendor in an open market. This must be determined. In this context it is not a matter of going back to past values. This is a prospective relief and the market value is fixed by reference to what value is attached at the time of the relocation. There is provision for an adjustment where the market price diverges from that.

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