I propose to take Questions Nos. 372 and 373 together.
Local authorities are under a statutory obligation to levy rates on any property used for commercial purposes in accordance with the details entered in the valuation lists prepared by the independent Commissioner of Valuation under the Valuation Act 2001. The Commissioner for Valuation has sole responsibility for all valuation matters, including determination under the Act of relevant property for the purposes of rates. The Valuation Act 2001 comes under the aegis of the Minister for Public Expenditure and Reform.