Any increase in the valuation of houses in the districts referred to from 1st March, 1967 was effected in each case under the statutory procedure which obliges the Commissioner of Valuation to undertake the revision of valuation of any premises if requested by the local authority to do so. An increase in valuation would be called for in any case where the existing valuation of the premises is found to be substantially below the level which would reflect the present net annual letting value. A frequent reason for increases is that houses formerly valued as family dwellings were found to have been subdivided into flats, apartments, or bedsittingrooms.
As regards the reference to hardship in the Deputy's question, I am not aware that the position is as represented. Moreover, in any case to which a reconstruction grant relates the revision of valuation consequent on such reconstruction would not come into force for seven years.
With regard to the last part of the Deputy's question, I would refer him to the reply given by me to Questions Nos. 113 and 114.
118.