Martin Heydon (Kildare South, Fine Gael)

Will the proposed Bill to amend the Valuation Act give due cognisance to the need to take a flexible approach to differences between small businesses and much larger industries? When local authorities change the rates for a pub or shop it makes a small difference, whereas in the case of a large multinational a change to the local authority rates could lead to a significant loss of income. At what stage is the legislation?

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