Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I have looked positively on this amendment but I do not see a need for it.

The members of the Valuation Tribunal are appointed by the Minister and are independent of the Valuation Office. In general, the members have either a legal or a professional valuation background, as these are the skills-sets most appropriate to the work of the tribunal. I see the validity of this amendment in the current context where appeals are made to the commissioner before a subsequent appeal may be made to the tribunal. However, as the appeal to the commissioner will be abolished in this Bill, that situation will no longer arise. There are also no members on the tribunal who have worked in recent years in the Valuation Office. I am satisfied, therefore, that there will be no one on the tribunal considering an appeal who has been involved in the original adjudication.