asked the Minister for Finance if he is aware of the fact that rateable valuations in the Dublin area have been and are being increased in numerous instances without any explanation to the people who have to meet the bill; that the system provides that appeals against such valuations are determined only once in each year; that reductions in the valuations, when they occur after successful appeals are derisory in extent; and if, in view of the generally unsatisfactory nature of the system, he will institute an appeals tribunal empowered to deal speedily with contested increases, or request the appropriate authority to do so, pending a comprehensive recasting of the entire PLV system which works against building improvement and imposes grave hardship upon sections of the community who cannot afford increased living costs.
Ceisteanna—Questions. Oral Answers. - Dublin Valuations.
The fixing and revision of valuations under the Valuation Acts are carried out by the Commissioner of Valuation under the statutory provisions governing the exercise of his functions in these matters.
I am not aware that rateable valuations in the Dublin area have been and are being increased in numerous instances without any explanation to the people concerned. On the contrary, I am informed that, as well as complying with the statutory requirements, the rating authorities in the area notify individual property occupiers of their revised valuations and of their rights to appeal soon after receipt of the Valuation Lists at the beginning of March. A special staff is also provided in the Valuation Office to deal with resultant inquiries from the public.
Appeals against new or revised valuations are determined once each year, save where there is a further appeal to the Court. This follows from the fact that the Valuation Lists, containing the revised valuations which may be appealed against, are issued once in each year, namely on the 1st March. Under the existing arrangements the appellant may take his appeal to the Court and may secure such relief as the Court considers appropriate. If, on the average, appeal decisions do not vary considerably from the original assessment, this would indicate that most valuations had, in fact, been properly assessed. At the same time review by the Court is available in any case where the valuation is considered excessive, and I understand that, on occasion, this has been effective to secure a substantial reduction in valuation.
Appeals are determined as speedily as is possible. The existing arrangements appear to be fair as between the valuation authorities and the ratepayer. The machinery of appeals will fall to be considered in due course with other matters arising out of the Reports of the Interdepartmental Committee on Local Finance and Taxation, including the impact of rates on various sections of the community. I would point out to the Deputy, however, that substantial statutory rating concessions have already been granted to encourage building improvements.
Is the Taoiseach aware that practically every instance in his reply is contrary to the facts as made known by aggrieved ratepayers who have made representations I am sure to practically every Member of this House from time to time in regard to these matters and is he now saying in effect that there is nothing wrong with the system of levying rates and with the determination of appeals? Is he satisfied that the present method, for instance, whereby 12 months must elapse in many cases before the appeal is determined is a fair one to the ratepayers who have to wait for this and in the meantime pay the increased rates?
The Taoiseach made mention in his reply of an interdepartmental committee which, in due course, will report on this and related matters. Could he say what he means by "in due course"? When will we get a revision of the valuation system? Does he not agree that, in fact, the system we now have is not in accord with the demands of modern requirements?
Whether it is or not would be a matter to be determined on the examination of the reports to which I have referred. As far as the suggestion of the Deputy goes in relation to the accuracy of the answer I have given, my information is that the revised lists are made known very soon after the revisions are made, that appeals are dealt with expeditiously, but that in the case of appeals to the court it is not possible for the Dublin rating authority or anybody else to ensure expedition in the hearing of these appeals. There is one aspect of it that the Deputy may be referring to and that is the listing of certain valuations for revision. The Valuation Commissioner has advised the Dublin rating authority to make the people whose valuations are listed aware of that fact. I believe that advice has not been followed but as far as the actual revisions are concerned I understand the notifying of the revisions is carried out in the ordinary course without any delay.
Is it not a fact that the increased valuation which results in the ratepayer having to pay more rates comes into operation right away and that if there is a revision, which is usually of a very minor nature, this revision does not become effective for a considerable time and in the meanwhile the ratepayer has to pay the higher rates?
It would not pass from one year to another in any case.
Is it not a fact that it is the people who fix the valuation who decide on the appeal? They are hearing an appeal against themselves.
In the case of income tax, inspectors make the assessment and the appeals can be taken to the Commissioners but the decision of the Commissioners can be taken to the courts. This is the same system. The officials of the Valuation Office fix the rateable valuation. These are appealed to the Commissioner of Valuation but his decision is, in turn, appealable to the court. I do not think we could devise a fairer system.
Question No. 6.
This is a very important matter.
That may be so but the Deputy has been allowed two supplementary questions and Deputy Clinton has been allowed one. We cannot have this going on all day.
With respect, Sir, I am asking to be allowed one more supplementary.
I will allow Deputy Dunne one more.
Thank you. I just want to ask the Taoiseach, in regard to his reference to this whole question being considered and being reported on in due course, could he say when, if ever, the system of rateable valuation will be reviewed and when new legislation will be introduced to bring it up to date?
I could not give an answer to that question.
It will not be in the lifetime of this Government?
I hope it could be.
Hope springs eternal.
A very legitimate hope.