Simon Harris (Wicklow, Fine Gael) | Oireachtas source

This amendment is at odds with the intention of section 15 which provides discretionary powers to the commissioner in exceptional circumstances in the interests of fair, equitable and uniform valuation lists. The first proposed amendment would result in limiting the discretion by limiting the period within which the function could be exercised. This could inadvertently be very unfavourable to ratepayers. If there is a concern that the new discretion will not be used, I recall stating in my closing comments on Second Stage in the House that the commissioner very much welcomed the new discretion. As the holder of that office, he has an overriding concern in ensuring the valuation list is equitable and uniform, and this new discretion will not be low on his list of priorities. It would be very much regretted by a ratepayer if an anomaly that could be corrected but was not acted upon in the two-month period envisaged by this amendment found himself or herself back in a previous position. I know that is not Deputy Fleming's intention but it could be an inadvertent outcome of the acceptance of this amendment.

The second part of the amendment is also problematic. Where the commissioner exercises the discretionary power, it is essential that it is exercised according to the timelines and other existing provisions in section 28 of the 2001 Act, as amended, including 40 days to make representations to the revision manager. Ample time must be provided to research the case details and the applicable grounds, which may include a physical inspection of the property. An adequate period in which to consider representations made must also be allowed. Taking more than 40 days from a two-month period leaves no time for the work of the valuer, which again would cause difficulties. Accordingly, I cannot accept the amendment.

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