Brendan Griffin (Kerry South, Fine Gael)
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Question 131: To ask the Minister for Finance if he is satisfied that the valuation for VAT purposes provided by the Valuation Office to Campus and Stadium Ireland Development Limited on 25 October 2002 is a valid valuation for VAT purposes; if it was appropriate for the NSCDA to allow the Supreme Court to rely on the valuation in the recent case that came before the Supreme Court; and if he will make a statement on the matter. [11584/11]

Arthur Spring (Kerry North-West Limerick, Labour)
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Question 136: To ask the Minister for Finance if he is satisfied that the valuation for VAT purposes provided by the Valuation Office to Campus and Stadium Ireland Development Limited in 25 October 2002 is a valid valuation for VAT purposes; and if he is further satisfied that it was appropriate for the NSCDA to allow the Supreme Court to rely on the valuation in the recent case that came before the Supreme Court in June 2010. [11680/11]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 131 and 136 together.

The Valuation Office is the State property valuation agency, headed by the Commissioner of Valuation. The Office provides statutory valuations under the provisions of the Valuation Act, 2001. It also provides a valuation consultancy service to Government departments and public bodies.

On foot of a request, the Valuation Office provided a valuation for VAT purposes to the public body concerned, dated 25th October 2002.

The Commissioner of Valuation is independent in the exercise of his duties and I, as Minister for Finance, have no function in decisions in this regard.

It would not be appropriate for me to comment on how any proceedings that were before the Supreme Court in relation to this matter were conducted or on the outcome of any such proceedings, to which the Minister for Finance was not a party.