Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I said we will refer in future to occupier assisted valuation as this term more accurately describes what will happen in practice. The Senator has correctly quoted the Minister, Deputy Howlin, on Second Stage but we are trying to introduce a balanced system whereby the occupier can provide more information to the Valuation Office or provide an alternative valuation. This system will allow the Valuation Office to ask the occupier to provide information. I recognise that this is more complex than the system of self-assessment for local property tax - we have already discussed how a value is arrived at and it is a more complex process. However, under this system an occupier will be able to submit an alternative valuation to the Valuation Office and provide information. For example, an occupier may have information that the Valuation Office does not have relating to a change of floor size or other changes to a building. There is an element of people providing information but this must happen within a structure. This is why the term "occupier assisted valuation" will prevent people in other counties, whose property has already been revalued, having concerns about missing out. Everyone will be revalued on the same basis of an occupier assisted valuation wherein the occupier can provide information, feed into the process and inform the Valuation Office of certain things. Obviously, the scheme must operate within the guidelines laid down by the Valuation Office.