Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I thank the Senator. Like every Senator from the great tourism county of Kerry, he is right to be concerned about the hospitality sector, as we all are in this and the Lower House. We have taken many measures to try to help the sector.

It would not be correct to claim that we were not taking account of data. When discussing previous amendments, I made it clear that we were using new technology to ensure that we had the most information available to the Valuation Office. It is important to point out that a number of hotels have already benefited from the revaluation process. The valuation base is remaining the same. For every valuation that increases, another will decrease. The pie is not being increased in size. Rather, it is being redistributed in a fair manner to reflect current valuations. The data indicate that 50-55% of ratepayers have received reduced valuations. As a businessman, Senator Coghlan will appreciate the importance of ensuring fairness. This is the balance that was found in the High Court. Everyone has an entitlement to a correct value, but it must be cognisant of other values of a similar nature in the same rateable area. It is important that some hotels and commercial interests are not placed at a disadvantage. There must be equity and correct values.

Crucially, the valuation manager will apply these criteria at the initial point. To apply a different set of criteria at the point of appeal would be in effect to begin a different valuation process, not an appeal. This could disadvantage those who did not appeal in the first instance.