asked the Minister for Finance if he considers that premises where the fronts only are renewed and/or replaced and no alteration has been made in their cubic capacity should be exempted from increases in valuation.
Ceisteanna—Questions. Oral Answers. - Valuation Increases.
71.
Under the Valuation Acts, any alterations which may affect the annual value of a premises must be reflected in the rateable valuation. I do not consider that the valuation exemption suggested by the Deputy should be made.