asked the Minister for Finance if he is aware that the present basis of valuation on farm holdings is a relic of penal landlord days, and if he will take steps to so alter same that the progressive tenant will not be penalised by increased valuation for improving his farm buildings, while the thriftless tenant benefits by letting his farm buildings fall down.
Ceisteanna—Questions. Oral Answers. - Valuation of Farm Holdings.
The basis of valuation of farm buildings, in common with all other classes of houses, is fixed by statute and I have no power to alter it.