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

The House will be aware that the hotel sector got a significant break of a reduction in its rates base in the past year and it acknowledged that. Maybe Deputy Wallace is not aware of that. The hotel sector is a significant employer as well.

The point Deputy Wallace makes, with which I agree, is that there is a significant problem here. The Valuation Office is too slow to carry out revaluations, the appeals system is not satisfactory and the basis on which commercial rates are levied needs to be looked at. There are a number of issues.

Deputy Halligan and Members from Limerick and Tipperary will have an interest in the following. Limerick is a good example of where efficiencies have been generated already arising from the merger. There is a 5% reduction in its commercial rate in 2013. I hope all local authorities, such as Waterford and Tipperary, where there are mergers, will follow suit.

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