Phil Hogan (Carlow-Kilkenny, Fine Gael) | Oireachtas source

I agree with the sentiments expressed by all Deputies about the frustration of small business with commercial rates and their application arising from the existing Valuation Act. The Valuation (Amendment) (No. 2) Bill 2012 is working its way through the Upper House and I hope it will be in the Dáil in this session.

There are many anomalies. I am sure that all of us, from our direct experience with constituents, come across them on a regular basis. I would be anxious to work, perhaps with the relevant Oireachtas committee, to see what changes could be made through making a submission to the Valuation (Amendment) (No. 2) Bill. It is too important for small businesses in the context of survival for many of them.

The differentiation of the rate is a suggestion that should be examined. There are many cases, of which Deputy Wallace and, I am sure, everybody in this House could give examples, where they are trying to rebalance the rate base rather than giving a fairer system. Where there is an increase in the rates levied arising from a valuation, such as the ones mentioned, that is done for the purpose of giving a break somewhere else. That is not always apparent and it depends on the criteria and the factors that are taken into account, which I will not go into today.

See this speech in context