Simon Harris (Wicklow, Fine Gael) | Oireachtas source

Amendment No. 42 is proposed in order to align the legislation under which a local authority makes a rate with the revision amendments of a valuation list made by the commissioner. The background to this proposed change is that there are existing provisions in section 28(14) and 28(15) of the 2001 Act which provide for an amendment to the valuation list to have effect from the date of its making and for refunds of rates to be made consequent to such amendments. These provisions are based on rating law rather than valuation legislation and are at variance with the basic principle of rating law that a single rate is made for an entire financial year. Amendment No. 43 has the effect of removing the provision in section 28(15) in the 2001 Act relating to moneys paid by way of rates and their subsequent refund as circumstances require, because this is considered to be a rating matter, more appropriately to be dealt with under rating law than under the valuation code. In fairness to the drafters of the 2001 legislation, I see what they were trying to do, but it has been inoperable and, therefore, to leave it in this Valuation Bill would be misleading. That is why we tabled these amendments.