I am advised by Revenue that any valuation amendments to Local Property Tax Returns must be in writing and must be supported by the appropriate evidence to explain or prove the need to decrease the value. Evidence can be in the form of recent sales or advertised house prices in the area, professional valuations or house price surveys for the area. On the specific case raised by the Deputy, I am advised that Revenue has already been in direct contact with the person in question and the address of the property has been amended as requested. Revenue has also advised the person on the correct procedure in regard to amending the valuation of a property.