Thomas Byrne (Fianna Fail) | Oireachtas source

This issue goes to the reality of the situation, namely, the rates system is incredibly complex. It should have been abolished and replaced by a site valuation tax when the Government introduced the property tax. I believe that was the Government's intention. It certainly was the Fianna Fáil-Green Party Government's intention.

It will not matter if there is an incorrect value on a property, as that is not the only criterion. The Minister of State is right to point out that it is a case of and, not or, as long as everyone with a similar property has an incorrect valuation. If the valuation for every petrol station in the area is wrong, it does not matter as long as those properties are similar. That is the effect of the section. However, this is not the way to tax people. They should pay what they owe. The section does not help. Rather, it creates further confusion and will undoubtedly lead to more cases in the High Court. They will involve not just having decisions quashed but also questioning the constitutionality of this legislation. We are charging a tax, a rate, and the matter must be taken in the most serious way.

It is a pity, as rates should be handled by the Department of Jobs, Enterprise and Innovation, not the Department of Public Expenditure and Reform. I often wondered why rates used to be handled by the Department of Finance when they comprise a jobs issue, in that they form one of the key costs affecting businesses.

Although I will oppose this amendment strongly, I ask the Minister of State to take time to consider the matter, although not as long as the last time, even if that was not his fault. The Bill has been on the Order Paper since August 2012. Business people are crying out for reform of their rates because they cannot afford to pay them. To achieve a resolution, will the Minister of State engage in short and sharp consultations with the bodies that represent the businesses that will be affected?