Simon Harris (Wicklow, Fine Gael) | Oireachtas source

The provision does not do anything to prevent people providing new information. Rather, it prevents people from holding onto information and withholding it until they get to the appeals stage. In that regard it is quite fair. It is also important that at representation stage people can provide all the information they want. There is a process in place at representation stage to provide information. We cannot have a situation where information which was withheld at the representation stage, but was within the gift of the ratepayer, is then produced at a tribunal. It is very important that people are not at a disincentive by complying. It is also important to note the amendments refer only to information which was requested and not supplied. They do not concern information one was not asked for or which commissioners only thought about later. It concerns people who were requested to provide information which their competitors were also asked for, but who chose not to provide information which was in their gift to provide.