Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I thank Deputy Fleming. We had extensive engagement on many of these issues on Committee Stage and I look forward to further discussion now. I am afraid I am not in a position to accept this amendment. The material change of circumstance provisions have been criticised as being too restrictive and I agree with Deputy Fleming that there are limited circumstances where a material change of circumstances has not occurred, yet a ratepayer is suffering a significant inequity.

A classic case quoted by the Deputy and one I have quoted is the bypassed service station. In response, a new discretion is included in the Bill to deal with cases of exceptional inequity which need to be addressed even when there is no material change of circumstances. This new discretion, together with a rolling revaluation, is the answer. Many of the difficulties that have been experienced by businesses have been the result of a lack of regular revaluation. Moving to a regular rolling revaluation is the answer. This is where we are heading. We are making progress and this Bill will help to add to that.

As is the case for every other Member of the House, I would prefer to get there quicker, but I do not favour the alternative which is a break with the model which means we will never achieve rolling revaluation and could potentially have chaos instead.

As the Deputy indicated, the amendment was discussed on Committee Stage. I know the Deputy is aware that changes to the physical circumstances of the properties are taken into account when deciding if a material change of circumstances has occurred. The Bill as passed by the Seanad includes an additional circumstance where a property either becomes licensed or ceases to be licensed under the Licensing Acts 1833 to 2011.

I understand the Deputy's intention is to widen the material change of circumstances in order that the valuation of a property can be altered between revaluations to take account of economic factors. This would undermine a fundamental tenet of the rating system as it currently applies to both the revaluation of entire local authorities and the revision of valuation of individual properties. It could mean, for example, that properties in Dublin city which were recently revalued by reference to the difficult market conditions and rental levels prevailing on 7 April 2011 would now have their valuations revised and perhaps increased because of general improvements in Dublin's rental levels that have taken place in the meantime. I understand what the Deputy is trying to do but for the reasons I have outlined, I am not in a position to accept the amendment.

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