Paddy Burke (Fine Gael)

I have a question with regard to inheritance tax and the valuation of property, particularly where disputes have arisen and dragged on for a number of years. What valuation is taken? Is it the valuation at the time of death? A valuation taken two or three years ago would be far higher than a valuation today. A major dispute could arise in such a case. How could one value property today? One would not know the value of a property today unless one were to sell it and get the market value for it. Two years ago the market value of those properties was totally unrealistic. This is an area of dispute for people and I ask the Minister to indicate how it can be resolved because a number of cases are in dispute. The high valuations a number of years ago were unrealistic. How does the Revenue Commissioners intend to deal with them?