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

It would fit squarely within section 15. If it is a policy objective of the local authority or, as in this example, the recently announced Government policy on climate change, what the Senator outlined is something that could have many impacts, particularly in respect of older retail premises. To use the example again of a small drapery shop on a main street in a rural town, insulation and energy preservation might not have been significant issues heretofore, but if the owners retrofit their shop, section 15 as drafted will allow the relevant council - it could be urban or rural - to reduce the rates payable in a given year under its alleviation scheme where premises have been retrofitted.It will fall to each local authority and to council members to make their own scheme. The example given by the Senator is a perfect example of what would fit in section 15.