Simon Harris (Wicklow, Fine Gael) | Oireachtas source

It is very important that the Bill is read as a whole. If there is a situation where any information one has can be provided right up to the issuing of a certificate and though the representation stage, the amendments refer to the fact one was asked by the Valuations Office to provide information which every other ratepayer can be asked to provide. It is not something it thought about later and should have asked a ratepayer about. It refers to situations where a person was asked to provide information and did not. As we have already said and agreed, it is a criminal offence to withhold information. Why, therefore, would we have an appeals system which would allow information which had-----