Joan Burton (Dublin West, Labour)
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124. To ask the Minister for Finance his views on the direct link between the valuations process and the commercial rates system; his plans to examine the impact this business tax has on local business conditions and cost-competitiveness. [31500/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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The valuations process is a matter for the Minister for Justice and Equality and commercial rates are a matter for the Minister for Housing, Planning, Community and Local Government.  As I do not have responsibility for either area, I am not in a position to comment on any link between the valuations process and commercial rates.