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

That provision specifically relates to the harmonisation issue that Senator Mulherin mentioned. Once the period ceases, the local authority can make the alleviation scheme. It is referencing the abolition of town councils and the amalgamation of the various rates that existed. In Kildare, I am sure that Naas Town Council had a rate. I am not sure about Newbridge Town Council.