Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I assure Senator Norris that I will be speedy on the matter.

Persons other than the occupier are entitled to appeal a determination by the commissioner. These include the rating authority, another occupier in the rating authority area or an interest holder. This is a technical amendment to ensure that where the valuation list has been amended to take account of an appeal decision of the Valuation Tribunal, the High Court or the Supreme Court, the appellant is notified of the amendment by the commissioner in situations in which the appellant is not the occupier of the property subject to the appeal.