asked the Minister for Local Government when he will be in a position to announce the findings of the review of local rating which is now being carried out.

As I indicated when introducing the estimates for my Department to the Dáil on September 27th, a summarised version of the first interim report of an interdepartmental Committee which has been examining the entire system of local finance and taxation was published last year. This dealt with the basic question of valuation for rating purposes. Other aspects of rating have been under examination and, I understand, will be the subject of further reports by the committee. I cannot at present indicate when these reports will be available.

Can we take it that the report and recommendations will not appear on the eve of the municipal elections?

Of this I cannot assure the Deputy because they will appear as and when they become available to me, regardless of whether there are municipal elections taking place.

The Minister could nearly assure us the elections will be taking place.