Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I thank Senators for the acknowledgement that my officials have engaged with various stakeholders on this issue. However, it is important to note that the substance of the discussions to date has been that if there are to be further amendments or addendums, they will be to section 19(5), as opposed to the actual appeals section.

Last time, we spoke at length about the fact, based on several court decisions and best practice, that the valuation appeals tribunal needed to examine a valuation of the same measure as the valuation manager. That involves two principles, the principle of a correct value and the principle of equity and uniformity. Concern has been expressed by some stakeholders that one of these principles could trump the other. It is a concern on which I have an open mind, as it is a complex issue and several stakeholders have sought legal advice.

I am satisfied that the amendment is robust enough. I am grateful to the Irish Hotels Federation and the Society of Chartered Surveyors for meeting my officials at short notice to discuss this matter and being constructive on it.

I am satisfied that amendments Nos. 58 to 60, inclusive, are robust and that any further amendment will refer to section 19(5).