Michael Mullins (Fine Gael) | Oireachtas source

I am inclined to agree with the Minister of State that we should be correcting errors at the lowest possible level and the earliest possible opportunity.

There is nothing sinister in the amendment. If it must go through a process right up to the Commissioner of Valuation, it may disadvantage the occupier, particularly if there is an incorrect valuation on it and the local authority is looking for money based on a wrong figure on the valuation certificate. What the Minister is trying to do is correct, and all errors in any business should be corrected at the lowest possible level and cost.