Simon Harris (Wicklow, Fine Gael) | Oireachtas source

One can appeal to a tribunal, but I am just getting clarity on that because it refers to an earlier section. On the amendment, the current legislation entitles a broad set of persons to lodge an appeal to the Valuation Tribunal. Those entitled would include rating authorities, landlords, an interest-holder in a property and other ratepayers in the rating authority area. In the context of the valuation rating system, an interest-holder in a commercial property is more meaningful and conveys a degree of ownership, whereas an interested party may be someone who is just interested and in no way affected by the rates liability of that property. I see what the Senators are trying to do, but we do not want unintended consequences where there is confusion as to who is an interested person as opposed to an interest holder. The valuation system is already unique in that it gives third parties the right to appeal against an evaluation. The term "interest holder" is more precise and yet sufficiently broad to achieve the objective and it obviates the possibility of vexatious appeals. Therefore, I do not feel the need to broaden the scope of those entitled to appeal.

In response to Senator Keane, everybody have a right to appeal, right up to the tribunal.