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

As I understand it, the point that Senator Kieran O'Donnell was making was whether it would still be a requirement on the new occupier to seek a revaluation. If a new occupier was taking possession or occupation of a portion of a building, then it would have to be revalued for that portion.

I cannot really get into the nitty-gritty referred to by Senator Murnane O'Connor about whether the Commissioner for Valuation has the same status as the Revenue Commissioners. The Senator is right that a private company carried out work. As I understand it, there may be more of that. We may require more of it because there is a backlog. I will certainly raise some of the issues pointed out about maps and so on. These are legitimate questions.

Senator Burke asked about the difference between abatement and alleviation. Abatement effectively is a refund. At the end of the year the local authority in most counties may decide that, while there might be €10,000 owing on a given commercial premises, since it is unoccupied the bill will effectively be written off. Whether we call it a waiver or alleviation, the alleviation scheme is really on the basis of achieving objectives of a local area plan, county development plan or the national development plan. As I said to Senator Mulherin, there may be a target in the Mayo County Council plan for the ten largest towns in the county if we want to get people working and living on the main streets. That would be the basis of the alleviation scheme.

Senator Mulherin raised the question of a business closing. Section 4 for the first time allows a pro ratasystem to be established for the payment of rates. Heretofore if a business closed for a portion of a year, the owner would effectively still be liable for the full rates to be paid. Now, if a business closes for a period for renovations or if it closes through natural causes, notification to the local authority will cease the liability for rates. Equally, if a new occupier comes in, then he or she will be liable for the remaining portion of the year. This is a change from the old legislation of 1836.