Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I do not agree with the assertion that this is markedly different. There was always an intention that the rate payer could provide his or her own valuation to the Valuation Office and this remains the case. I am trying to be clear that there is a situation where the Valuation Office will have to assess a valuation - it need not accept a valuation that is provided. This system is more complex than that applying to local property tax. I do not accept that a rug has been pulled as the substance of this has not markedly changed. We are trying to bring clarity on what we hope to achieve and how it will work.