asked the Minister for Finance the action which has been taken by him to implement the many important recommendations for legislative change in the Ombudsman's Report, 1984.
Written Answers. - Ombudsman's Report.
105.
The two items referred to by the Ombudsman in chapter 5 ("Suggested Review of Legislation in Particular Areas") of his 1984 report which relate specifically to the Minister for Finance are in respect of a tax anomaly and valuation of property. Section 4 of the Finance Act, 1985, has removed the tax anomaly referred to by the Ombudsman by which some widows and other single parents had been deprived of the one parent family tax allowance.
In his report for 1984 the Ombudsman refers to changes made in that year in certain statutory dates affecting the valuation of property which he recommended to my Department following a complaint made to him by a person whose rateable valuation was revised at a time when he was abroad and who did not become aware of the revision in sufficient time to appeal. The Ombudsman suggested that the statutory date of 1 December for revision of valuation lists was inappropriate given that the statutory appeal period is 28 days from that date and falling within the Christmas holiday period is substantially reduced. This view was also represented to me by some local authorities and professional bodies involved in valuation.
Following consideration in consultation with the Commissioner of Valuation the dates for publication, revision and completion of valuation lists were amended by the Local Financial Year (Adaptation) Order, 1984 (S.I. No. 265 of 1984) which, among other things, moved the appeal period to November (i.e. from 1 November to 29 November).