John Paul Phelan (Carlow-Kilkenny, Fine Gael) | Oireachtas source

Yes, phased decreases would be illegal. Senator Norris may have been slightly wrong. Decreases in rates are accepted and the revaluation process will produce decreases. One section in the Bill proposes that decreases would become instantly applicable and the rate book would change immediately. Senator Norris's concerns are already addressed in the Bill in that sense. If, for example, a valuation were to fall from €10,000 to €5,000 for a shop in Rathdowney or another town in County Laois-----