asked the Minister for Finance if he is aware of the high valuation on land in the Shannon Valley from Shannonbridge to Banagher, County Offaly and that some of this land, which is flooded for six months of the year, is valued as high as £2 per statute acre; and if he will make a statement on the matter.
Ceisteanna—Questions. Oral Answers. - Shannon Valley Flooding.
43.
The liability of certain land holdings to periodic flooding is normally reflected in the original valuation of those holdings. Land subject to flooding remains legally rateable unless and until it has been struck out of the valuation list as being permanently and completely flooded and-having ceased to exist as land.
I am aware that in the town of Banagher there is some land, in gardens, valued as high as £2 per statute acre; this land was not described as being subject to periodic flooding. If the Deputy will furnish particulars of the land which he has in mind, I will further examine the matter.
The Minister is aware that he is going to tax farmers on a valuation basis and I want to prove—and that is why this question is down—that a 50-acre farmer with this type of land which is flooded for six months of the year could come within the tax bracket. I am pointing out the unfairness of this valuation basis. I want to highlight the type of valuation we have. The Minister should be aware that this land is flooded for six months of the year. Further, some of the flooded land is valued higher than land that is not flooded. This shows the injustice of taxing on a valuation basis.
The Deputy is aware that where land is subject to flooding it invariably has a note to that effect recorded in the valuation records and the Commissioners of Valuation take these matters into account in determining what is the appropriate valuation of the land. It is open to any owner of property to apply to have his land revalued. The Commissioners of Valuation, who are independent in the exercise of their functions, have no records which would appear to support what the Deputy says but, as I said in my original reply, if the Deputy will give me the particulars I shall certainly have the matter examined.
While I consider that Deputy Callanan's remarks about the discussion document on the Government's capital taxation proposals have no relevance to this question——
Has the Deputy a question to put?
I am coming to it. Would the Minister consider this matter in regard to this particular area because there are some districts such as Shannonbridge, Shannon Harbour, Lusmagh and others in that region which it is correct to say are very seriously flooded for considerable periods of the year? In fact, some of the area is quite heavily flooded at present. Would the Minister ask one of his officials——
The Deputy should not embark on a speech.
——to inspect this land to see if the valuation is justified?
He is on the right side.
The Chair will take care of these matters.
In reply to Deputy Enright, this is what I said to Deputy Callanan in the first place, that if he gives me information on the matter I shall certainly pass it on to the Commissioners of Valuation. The valuation books do show along the banks of the Shannon considerable tracts which are subject to seasonal flooding and in such cases I understand an allowance was made in fixing the valuation for such seasonal flooding. If it has happened that some piece of land has been omitted or that there is a piece of land now subject to flooding which was not subject to flooding when the valuations were last made, obviously, in equity, these matters should be examined.
In view of my extensive personal knowledge of this matter, could I ask the Minister to look into the mechanism by which appeals can be made to the valuation commissioners for revaluation? In my own case, for the last 25 years I have been appealing to the commissioners whose procedure is so esoteric as to be totally incomprehensible, to revalue land of my own, 15 acres of which have been totally destroyed by flooding, land which is of the highest quality. I ask the Minister to look into the procedures and see if he could ensure that farmers such as those mentioned by Deputy Callanan and Deputy Enright could get quick results in the matter of revaluation.
Deputies should avoid entering on a debate.
I can assure the Minister that the procedure is extremely unworkable as it is at present.
I am sure the valuation commissioners will examine the Deputy's suggestions that their procedures are esoteric and incomprehensible and that they will take such steps as are open to them to make them less esoteric and incomprehensible.
Question No. 44.
Further to the——
Sorry, Question No. 44 has been called. I have allowed a virtual debate on the matter.
I had only one supplementary.
I appreciate the fact that no member of the Government would have any personal appreciation of this particular problem——
Please, Deputy Gibbons, I have called the next question.
(Cavan): If Fianna Fáil had kept their promises there would be no problem.
(Interruptions.)