Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I thank the Chair and the Seanad for facilitating the resumption of Committee Stage.

I made many of my comments on this during our previous debate on Committee Stage and I have looked at the issue again in light of comments made by Senators. I am satisfied that what the amendments seek to do is in line with what the Bill always intended to do. I am also satisfied that the amendments make the system better for occupiers. To give an example, up to now we had a situation whereby if occupiers got the valuation wrong, they were always at risk of having a retrospective higher evaluation as the valuation officer could come back and say they were wrong and owed a certain amount.

Under this system, once an occupier assisted valuation is agreed with the Valuation Office, the occupier cannot be at risk of the office coming back and saying he or she owes more. Under this legislation occupiers will also be able to make representations, even in cases where they are not happy with the valuation they have given themselves. They can even appeal their valuation. This is about ensuring the list is equitable and fair. It is about ensuring we arrive at a situation whereby occupiers can provide information, but also about requiring the Valuation Office to agree that it is an acceptable valuation. If people do not like that, we have a robust and streamlined appeals process in place, so I am satisfied with the amendments we are putting before the House.