Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I said I would not go down that road and I will still resist doing so. The issue is, as Senator Byrne rightly notes, the fact that as today, we are still having a discussion about how we can make sure this Bill is the best possible Bill. The Senator is right in that my officials are still engaging with stakeholders. We still have Report Stage in this House once we conclude Committee Stage. It has not even been introduced in the other House.

Rather than trying to make these sorts of debates irrelevant, we are listening to feedback and trying to make it the best and most robust Bill possible while recognising the legal constraints as well. I think any objective person looking at this Bill will see it as an honest attempt to modernise a system. Senator Byrne correctly noted that the last Act was in 2001. An awful lot has changed since then in respect of valuations and the situations SMEs face in this country. We will continue to engage and hear any constructive suggestions.