On the rates revaluation happening in County Galway, I was contacted by a businessman who submitted appeals in respect of three of his offices last November. He did not receive a response. Last week, he was in Tuam for a public consultation and was told by a person from the Valuation Office that it had no record of the appeals. When he met a more senior person, that man apologised profusely and said that the office does not have the people it needs to deal with appeals. The man to whom I refer will now have to go through another process in order to try and get his appeal heard.

On the vacant property tax, 25,000 notices have been issued by Revenue. People will be appealing these decisions. The appeals have to be in by 7 November. I am asking that sufficient resources be made available in Revenue to deal with people's queries. I also ask that sufficient resources be provided to the Valuation Office.

I do not know if they are having recruitment issues or whatever, I cannot get into the micro level of who is answering phone calls or not in a given situation. However, I will certainly speak to the Minister for Housing, Local Government and Heritage-----

They do not have the resources.

There has never been more funding allocated than in recent years. We need some efficiencies-----

People are needed.

-----and better ways of working.