Simon Harris (Wicklow, Fine Gael) | Oireachtas source

Absolutely. We will get to discuss much of this during the course of this debate. We have increased the length of time for occupiers to make representations, which is a more informal part of the appeals process than having to go all the way to a tribunal.

It is also important to give some context as to why the process has taken so long. The Senator, as a businessman, will recognise the shock that took place in our property market has made it quite difficult to know when it is appropriate to look at valuations and revaluations.

I give credit to my officials and those in the Valuation Office. Limerick is now nearly finished. While the Senator is right that there is a significant amount of property left to be revalued, we now estimate that approximately 50% of the valuation base in the country has been revalued. That equates to approximately 35% of buildings. I am very eager that this would happen as quickly as possible so that everybody can benefit from the more modern provisions of the legislation.