Simon Harris (Wicklow, Fine Gael) | Oireachtas source

It is a very practical question. In such a case, the rates would be divided three ways. Where the valuation manager considers it necessary to do so, he or she may issue a new proposed valuation certificate arising from the subdivision or amalgamation of relevant properties for which a proposed valuation certificate may or may not already have been issued. The valuation manager has the ability to issue a valuation certificate, whether or not one has already been issued regarding a subdivision or amalgamation. In the situation the Senator described, where a property is divided in three, three separate valuation certificates would apply. Does that answer the question?