asked the Minister for Finance if he will state whether a householder in rural Ireland having built a new residence on his farm may have the residence valued for the purpose of poor law valuation separately from the farm buildings if he so desires; and, if so, what the appropriate procedure is to procure valuation on this basis.

The Valuation Acts require that residence and farm buildings shall be valued as a single entity when occupied by the same person. Where, however, a farmer desires to have an apportionment made of his valuation as between residence and farm buildings he may obtain it on application to the Valuation Office accompanied by the appropriate fee.