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Seanad: Adjournment Matters: Schools Building Projects Status (1 Oct 2014)

Thomas Byrne: I thank the Minister for her reply and am glad to hear that substantial work is going on regarding this school. I fully appreciate and understand the commercial sensitivities surrounding land acquisition and believe that politicians should avoid discussing that issue in the context of schools. The Minister appreciates the urgency of this matter. The school is under the patronage of the...

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: On occupier assisted valuation, where is the amendment to the title of Part 5A? Is it described as self-assessment? I cannot see it.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: The Minister of State has said what it will be called but where has this been inserted?

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: I cannot see how the Minister of State can decide to change the nature of the legislation without a vote. When this was published in the summer of 2012, it was welcomed as the Minster, Deputy Howlin, said this Bill "will also provide the legislative basis for carrying out a revaluation based on self-assessment". He did not say anything about occupier assisted valuation. It seems the...

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: I think the Minister of State has pulled the rug from under everyone on this Bill. It seems a whole new approach has been taken that is completely different from what was announced two years ago. This is unfortunate as the argument on Second Stage was that self-assessment would not happen all at once around the country. Rather, it was argued that it would happen only in certain counties...

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: The section was initially very simple. It said the commissioner "may make regulations providing for the carrying out of the valuation of relevant properties". This has now changed to "the Minister may make regulations providing for the carrying out of the valuation or the taking of one or more of the steps that comprise such valuation". This is a massive change that goes against what the...

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: I am just looking up the Fine Gael local election manifesto, in which I believe there is some reference to ability to pay. However, I cannot find it at the moment.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: Anyway, Members are aware of what manifestoes mean.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: Serious arguments have been raised in this regard. This amendment has set out clear and restrictive criteria on how to deal with this. It is not good enough to wash one's hands of it and to state that local authorities make such decisions, because they do not. Local authorities depend entirely on funding from central government.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: They do. They cannot do anything and even what they could spend the property tax revenue on was set out. The rates are there but were the local authorities to reduce their rates at present, there would be nothing left and they would get nothing back from central government. They cannot move and they cannot touch anything. The idea that local authorities are free to tax and spend as they...

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: As the Minister of State's colleagues in County Meath refused to do the same, we are stuck with it.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: The difference is that Fine Gael controls Meath County Council, while Fianna Fáil has an influence in the other counties.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: If they do not have any income, they will not pay any income tax. If they do not make any profits, they will not pay corporation tax but they must still pay this.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: On that point of the Minister of State being obliged to engage with his colleague, I do not seek to have the civil servants transferred to another Department. However, this should all be under the local government remit and should all be considered as a whole, rather than within the Department of Public Expenditure and Reform. At this stage, I consider it to be an oddity that it is under...

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: I am sure he is.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: I am not saying the Minister is wrong, but he has not convinced me. My problem with this legislation in general is that all these little provisions with which we are dealing – and I have been alerted to the Schedule which is to be inserted – seem to be reactions to court cases in which the Commissioner of Valuation has lost and the Government is trying to get the provision in...

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: Yes, I thank the Minister of State.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: I move amendment No. 20: In page 6, between lines 41 and 42, to insert the following:“11.Section 26 of the Principal Act is hereby amended by the insertion of a new section 26B—“26B.(1) On application to it, by an occupier, a rating authority shall, in accordance with this section, exempt an occupier from the obligation to pay rates on grounds of hardship or inability to...

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: If my amendment were not within the scope of the Bill, it would have been disallowed by the Cathaoirleach. I reject the argument that it is not relevant because it is not strictly a valuation issue. It is very relevant. The connection between valuation and payment, and the operation of businesses and the ability to make payments based on the valuation is entirely connected. We are...

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: Previously, the commissioner made any necessary changes. Perhaps the Minister of State would explain further.

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