Rates and Valuation for Rating

Rates are a property tax levied by Local Authorities on the occupiers of commercial and industrial property. Local Authorities collect rates based on property valuations.

The valuation of a property is assessed by reference to the values of comparable properties on the valuation list. The valuation of a property is multiplied by the annual rate on valuation (ARV) to give the amount of rates payable per annum to the Local Authority.

The occupier or owner of property, the rating authority, or an occupier of other property appearing on the valuation list may apply, in writing, to the Commissioner of Valuation, to have the valuation of property revised. The application for revision by a person other than the Rating Authority must be accompanied by the appropriate fee. The Commissioner of Valuation may also initiate revisions of valuation.

After inspecting a property, the revision officer will send the owner or occupier a draft certificate containing the proposed valuation and other details of the property. If not satisfied with the valuation or other details contained in the draft certificate, representations, in writing, may be made to the revision officer within 28 days of the issue of the draft certificate.

Following consideration of representations the revision officer will send the final valuation certificate. An appeal against the valuation may be made to the Commissioner of Valuation, within 40 days from the date of issue of the final valuation certificate. The appeal must be made on the prescribed form and accompanied by the appropriate fee. The Commissioner of Valuation will consider the appeal and make a decision within six months of receiving the appeal.

Address:
The Commissioner of Valuation
Valuation Office Ireland
Irish Life Centre
Abbey Street Lower
Dublin 1

There is a further right of appeal to the Valuation Tribunal. This is an independent body set up to settle disputed valuations between the Commissioner of Valuation and ratepayers or Local Authorities.

To be valid, an appeal to the Valuation Tribunal must follow the initial appeal to the Commissioner. It must be in writing and must specify the grounds of appeal. The appeal must be made within 28 days and must be accompanied by the appropriate fee.

Address:
The Registrar, Valuation Tribunal
Floor One
Ormand House
Ormand Quay Upper
Dublin 7

The decision of the Valuation Tribunal is final on the amount of the valuation. There is a further right of appeal to the High Court and ultimately to the Supreme Court on a point of law.

Fees
Revisions of valuation, appeals to the Commissioner of Valuation, and appeals to the Valuation Tribunal attract fees.

Revision Fees
There is a standard fee of €250 in respect of each
property revised.

Appeals to the Commissioner of Valuation

The amount of the fee is determined by the valuation of the property. See table below:

Appeals to the Valuation Tribunal

The amount of the fee is determined by the valuation of the property. See table below:

More detailed information on rating procedures and legislation, including Freedom of Information, is available from:

Valuation Office Ireland
Irish Life Centre
Abbey Street Lower
Dublin 1