Simon Harris (Wicklow, Fine Gael) | Oireachtas source

No. The issue at hand concerns the criteria by which the valuation tribunal must assess an appeal. The amendments I proposed the last day to section 19(5) were cognisant of High Court judgments.

Those amendments indicated that the Valuation Tribunal needed to consider that the correct value was attached in a concrete sense, as well as uniformity and equity in terms of other premises in a geographical area. The concern has been expressed by some stakeholders, as I have outlined, that one of those principles could be viewed as having precedence over the other. I am very eager to ensure that is not the case, as it has never been the case with this legislation. We have been engaging with stakeholders and seeking legal advice to ensure that is not the case. I give a commitment to the House that I will continue that engagement between now and Report Stage, and if wording can be put forward that will improve the position, give clarity and prevent a legal difficulty, I would be very happy to try to accommodate that.

The substance of the appeals process will not be changed and it must reference section 19(5), to which we can potentially return on Report Stage, subject to ongoing engagement. I am happy to keep Senator Byrne and others abreast of the issue.