Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I understand from where Senator Sheahan is coming in terms of who is to blame. The error has no consequence until the list is published. In other words, if we can fix an error before the list is published, the occupier has not been disadvantaged and the valuation is correct. Obviously, the commissioner and Valuation Office will continue to be responsible for the operation of services. For want of a more parliamentary phrase, the buck will stop with the head honcho. As I said, the error has no consequence until the list is published. What we are trying to do is ensure that where an error occurs it can be amended as quickly and speedily as possible. That is important.

Senator O'Keeffe asked what safeguards are in place. I am satisfied that this legislation, in terms of the safeguards it puts in place around ensuring correction valuations, is robust. It also provides for a valuation tribunal. I am confident that the legislation is robust and that there are enough safeguards in place to ensure that we can stand over the integrity of the system. I think it is important that if an error is made in a valuation that the occupier can be confident that the error can be amended in advance of a list being published.