Simon Harris (Wicklow, Fine Gael) | Oireachtas source

This amendment is designed to provide in certain circumstances for the valuation as a single entity of certain non-contiguous properties. For example, this would include advertising stations, bicycle-hire stations and car parking spaces, each of which is occupied by the same person. The purpose of the amendment is to streamline the valuation process and to ensure the true economic nature of the entities, when aggregated, is reflected in the overall valuation. It is a sensible streamlining amendment.