Simon Harris (Wicklow, Fine Gael) | Oireachtas source

The Government has a range of ways to tax profitability. One could argue that it is taxing some small entrepreneurs too highly. Consequently, I am satisfied that there already is an indirect link to rates in respect of profitability through the issue of leasing value. I am satisfied the revaluation process will address some of the issues raised by Senator Mullins and I am satisfied that local authorities now have a new set of tools they did not have previously with regard to deciding how to spend they resources. However, I take Senator Byrne's point about an inconsistency in respect of an application. This issue also arose with the non-principal private residence, NPPR, charge and I take the Senator's point that it now is evident with regard to inability to pay. I will raise this matter with my colleague, the Minister for the Environment, Community and Local Government, Deputy Kelly. There should not be an inconsistency in how councils deal with difficult situations and I will engage with my ministerial colleague in this regard.