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The Valuation Tribunal

The Valuation Tribunal is an independent body set up under the Valuation Act 1988, and continued by the Valuation Act 2001, to deal with appeals against decisions of the Commissioner of Valuation on the valuation of commercial properties for rating purposes. The Valuation Tribunal and the Commissioner of Valuation/Valuation Office are separate bodies, independent of each other. The role of the Valuation Tribunal is to hear appeals against decisions of the Commissioner.

The Tribunal also deals with appeals against determinations of market value on derelict sites made by local authorities under the Derelict Sites Act 1990.

Subject to a right of appeal to the High Court on a point of law, the decision of the Tribunal is final.


The mandate of the Office of the Valuation Tribunal is the provision of all necessary administrative and clerical support to the Valuation Tribunal in the fulfilment of its statutory obligations under the Valuation Act 2001 and the Derelict Sites Act 1990.

Mission Statement

The office of the Valuation Tribunal is committed to providing efficient and effective support to the Tribunal in the fulfilment of its statutory obligations and to delivering a high-quality and impartial service to all parties in the Tribunal appeals process.

Membership of the Tribunal

Members are appointed by the Minister of Justice and Equality. Membership comprises a Chairperson, Deputy Chairpersons and Ordinary Members drawn mainly from the legal and property valuation professions.

Appointments are part time for a period not exceeding five years. Members are eligible for re-appointment.

Currently there are twenty five members all of whom have been appointed for five-year periods.

Carol O'Farrell, BL
Deputy Chairpersons (8)
Niall O'Hanlon, BL
Stephen J. Byrne, BL
Rory Lavelle, FRICS, FSCSI, ACI Arb
Barry Smyth, FSCSI, MCI Arb
Dolores Power, MRICS, MSCSI
John Stewart, FSCSI, FRICS, MCI Arb
Majella Twomey, BL
Dearbhla Cunningham, BL
Members (16) 
Mairead Hughes, Hotelier
Frank Walsh, QFA, APA
Michael Connellan Jr, Solicitor
Thomas Collins, PC, FIPAV, NAEA, MCEI, CFO
Rory Hanniffy, BL
Orla Coyne, Solicitor
Liam Daly, MSCSI, MRICS 
Grainne Duggan, BL
David Gill, FSCSI, FRICS, FCI Arb, Dip Arb Law
Claire Hogan, BL
Dairine Mac Fadden, Solicitor
Hugh Markey, FRICS, FSCSI
Eoin McDermott, FSCSI, FRICS, ACI Arb
Donal Madigan, MRICS MSCSI, RICS
Scline Scott, Registrar
Eoghan McCarthy, Deputy Registrar
Paul Cassidy, Office Manager
Cathy Martin, Office Administrator
Sophie Kelly, Office Administrator
Kenneth Caldwell, Office Administrator
Aidan Hodson, Office Administrator
Edel Kelly, Office Administrator
Brian Phelan, Office Administrator