Thomas Byrne (Fianna Fail) | Oireachtas source

We have already had a discussion on the appeals process and our problems with it. Serious problems have been raised and we take issue with the idea there is a robust appeals process and have mentioned the Constitution in that regard. I am aware that even this morning the Department's officials had meetings regarding the appeals process. How, therefore, the Minister of State can say he is satisfied there is an appeals process in place when his officials are still discussing that process with relevant interest groups is questionable.

This section in the Bill, as provided on Second Stage, states that the commission - this is being changed to Minister in amendment No. 22 and we agree with that - may make regulations providing for the carrying out of the valuations of relevant properties under this Act. Regulations about the valuations are being changed by amendment No. 23 to valuation or the taking of one or more of the steps that comprise such valuation. Essentially, the Minister of State in gutting this section has changed the process from a self-assessment valuation to enabling the Minister to make regulations that force people to give information to the Valuation Office through one or more of the steps comprising the valuation. He is putting more of a burden on occupiers, without giving them control or the self-assessment they were promised.

Self-assessment exists for property tax, with penalties in the case of under valuation, and I have no difficulty with that. We do not want people cheating the system. We also have self-assessment for the Revenue Commissioners. Self-assessment was promised in this area, but I contend it has been completely gutted by this system. It has been gutted in a way the Minister for Public Expenditure and Reform did not intend, judging by his press statements and replies to questions.