asked the Minister for Finance when valuation appeals for the current year will be notified to local authorities.

The current valuation appeal decisions in respect of the County Borough of Dublin, County Dublin and the Borough of Dún Laoghaire were issued on 21st January, 1976. The balance of the appeal decisions will be issued in mid-May.

Will the notification of valuations be in time for the current year's rate demands?

There is a change this year. Usually they are issued in September but they are being brought forward to May this year.

Am I to take it that appeals which have been successful will have to pay the current rate on the unrevised valuation?

That would be a matter for the local authority.

The rate demands have been issued. Will those people have to pay the current rate on the unrevised valuation?

The decision in all appeals, irrespective of the date of issue, are retrospective to the 1st January.

When will they get refunds?

That is a matter for the local authority.

Will they still have to pay the current rate on the unrevised valuation?

The local authority have to make a refund for the following year out of their credit balance.

Is the Parliamentary Secretary aware that this would involve in some cases large sums of money. I know one case where £3,500 are involved.

If the Deputy gives me particulars of the case, I will carry out an investigation.

Question No. 19.

Arising out of the Parliamentary Secretary's reply——

I have called the next question.