Simon Harris (Wicklow, Fine Gael) | Oireachtas source

We are now moving to a set of amendments to Part 5A of the Bill, which was originally intended to introduce an element of self-assessment for ratepayers. This is an issue we have already touched upon in the debate, particularly the contribution from Senator Tom Sheahan. Before detailing specific amendments, I wish to give some background to the changes proposed for the new Part 5A.

The use of the term "self-assessment" has led to some confusion. Contributors to the debate on this issue have expressed the view that ratepayers in an area that has been revalued would be disadvantaged by not being able to self-assess. The figures I have put on the record earlier indicate that the revaluation process is well under way, with some counties completed. It was never the intention that self-assessment would allow rate payers to determine their own valuation or even be like those who self-assess the local property tax. Valuation for rates purposes is a very different exercise and self-assessment in this context was always going to be within tight guidelines, with the power for the commissioner to ultimately determine that valuation before it became effective. Consultations by the Valuation Office confirmed the view that enforcement of a self-assessment regime requires considerable powers and ability to levy and collect surcharges and financial penalties.

The role of the Valuation Office is to assess liability but not collect any element of the rates or related surcharges. Accordingly, a number of practical difficulties with the operation of this part, as originally drafted, were identified in earlier stages of this debate and are now being addressed by Committee Stage amendments.

To avoid confusion, it is proposed to amend the heading of this part of the Bill and refer to occupier assisted valuation in future as this term more accurately reflects what will happen in practice where the Valuation Office may request occupiers to assess the valuation of their properties. To facilitate this, the Valuation Office will provide them with indicative valuation levels based on market evidence available to the office. Rate payers can propose a different value but it will be examined for correctness by the Valuation Office and an alternative valuation can be proposed by the commissioner, if necessary.

The Bill, as amended, will now give occupiers who provide valuations of their own properties the right to make representations where the valuations they submit are not accepted. This is a right occupiers did not have in the Bill, as published, and, as I previously suggested, it is important that we afford occupiers the opportunity to engage in the more informal element of the appeals process, the representation stage, before taking the formal route of an appeal. Such a participative approach has the potential to speed up the overall valuation process. The amendments provide for the Minister to make regulations for rate payers to undertake certain functions leading to the assessment of the valuation of the premises they own or occupy, as the case may be. The amendments also provide that the commissioner or his officer may make inquiries or seek information or records at any time to satisfy himself or herself as to the accuracy of a valuation submitted by an occupier of a property. The officer may then enter the valuation provided on a valuation list or substitute a valuation of his or her own.

When an occupier fails to submit a valuation under this section, the valuation manager may determine the valuation of the relevant property and enter it on the valuation list. This is important to note. The Valuation Office is not in the business of collecting surcharges or imposing financial penalties when it is possible to avoid them but we must ensure that every property has a valuation attached to it.

Amendment No. 21 simply substitutes the word "estimates" for the word "assesses" as it is considered a more accurate term that is more in line with the terminology used throughout the Bill and principal Act. Amendment No. 22 provides that the regulations for occupier assisted valuations will now be made by the Minister, rather than the commissioner, as was originally envisaged in the Bill, as published. Amendment No. 23 means that regulations may cover the valuation or some of the steps comprising a valuation. Amendment No. 24 is a minor technical change to the wording. Amendments Nos. 25 and 27 provide for the extension of deadlines where material is submitted online or electronically. Amendment No. 28 makes provision to restrict occupier assisted valuations to certain components of a valuation. For example, this might mean the exclusion of particular types of specialised properties or categories of property. Amendment No. 29 means that regulations made by the Minister may be specific to certain components of a valuation. Amendment No. 30 provides that a published valuation list may include a combination of properties that were subject to direct assessment by the valuation manager and occupier assisted valuation by the occupier.