asked the Minister for Finance if he will introduce proposals for legislation by which the Valuation Office may be restricted or prevented from imposing unreasonable increases on ratepayers who have voluntarily improved their premises or who are compelled to do so in order to comply with the new regulations under the recent Health Act.
Ceisteanna—Questions. Oral Answers. - Valuation Restrictions.
It is not my intention to introduce proposals for legislation on the lines suggested by the Deputy.
Incidentally, may I say that I do not accept the implication in the question that unreasonable increases in valuation are being imposed on the annual revisions? In that regard, I am satisfied that the provisions of the Valuation Acts relating to appeals to the Commissioner of Valuation and the courts constitute a satisfactory safeguard for the taxpayer.