The Valuation Tribunal has taken all reasonable care in relation to the accuracy of the following information which is intended as a guide only and does not purport to be a legal interpretation.
1. What does the Valuation Tribunal do?
The Tribunal hears and decides
(i) appeals against decisions of the Commissioner of Valuation on the valuation and revaluation of commercial properties for rating purposes and
(ii) appeals by owners of derelict sites against the determination by the local authority of the market values of those sites.
2. What is the difference between Revision and Revaluation Appeals?
Both are valuation appeals – that is appeals against a decision of the Commissioner of Valuation on the valuation of a commercial property for rating purposes.
A revision appeal is an appeal against a decision of the Commissioner on the revision of the valuation of a commercial property under Part 6 of the Valuation Act 2001. Revisions of valuation are part of the ongoing work of the Valuation Office nationwide.
A revaluation is the production of an up-to-date Valuation List of all commercial and industrial property, within a rating authority area, by reference to current property rental values at a particular date. This is provided for in Part 5 of the Valuation Act 2001.
A revaluation of all commercial properties in Limerick City and County rating authority area has been completed by the Commissioner of Valuation and the Valuation List resulting from that exercise was published on 31st December 2014.
A revaluation appeal is an appeal to the Tribunal against a decision of the Commissioner on the revaluation of a commercial property.
3. Who is entitled to appeal?
A valuation appeal can be made by:
(i) an occupier of property in respect of that property;
(ii) an occupier of relevant property in respect of any other property in the same rating authority area;
(iii) a rating authority in respect of any property in its area;
(iv) an interest holder in a property.
Valuation Act 2001 - Section 30
A derelict site appeal can be made only by the owner of the site.
Derelict Sites Act 1990- Section 22(3)
4. How do I appeal?
5. What do I need to put on the Notice of Appeal form?
You need to answer all the questions on the relevant Notice of Appeal Form - Revision Appeal Form - Revaluation Appeal Form. The Guidelines on Completion of the Notice of Appeal will help you through the process.
Derelict Site Appeals - Guidelines - Notice of Appeal
6. How much does it cost to appeal?
A scale of fees payable to the Tribunal applies to both valuation and derelict site appeals depending on the valuation or market value of the property under appeal. Revision Appeals Fees - Revaluation Appeal Fees - Derelict Site Appeals Fees
7. What are the time limits for making an appeal?
Valuation Appeals: within 28 days from the date on which the Commissioner issues the Valuation Certificate or Notification.
Derelict Site Appeals: within 28 days from the date on which the owner receives the Notice of Market Value from the local authority.
8. Can these time limits be extended?
No. There are no provisions in the Acts under which these time limits can be extended.
9. What happens if I agree my appeal?
If you agree your appeal both you and the Commissioner - or the Local Authority in the case of a derelict site appeal - should immediately confirm that agreement in writing to the Tribunal setting out the agreed valuation or market value. The appeal will then be taken off the Hearing List and the Tribunal will issue an Order confirming the agreement.
10. What happens if I wish to withdraw my appeal?
As the appellant you can withdraw your appeal at any stage subject to immediate written notification to the Tribunal.
11. Do I get my fee back if I withdraw my appeal?
No. There is no provision in either Act for the return of appeal fees in withdrawn appeals.
12. Do I need a valuer/solicitor?
This is a matter for you to decide depending on the complexity of your appeal and whether it is based on legal as well as quantum (i.e. the amount of the valuation) grounds. Some appellants choose to be professionally represented. Some choose to represent themselves.
13. Can the Tribunal recommend a particular valuation consultant/solicitor?
14. Can the Tribunal staff offer valuation or legal advice?
No. The Tribunal staff may not advise any party to an appeal or any enquirer. Staff may give information about the Tribunal and about appeal procedures.
15. What happens after I send in my appeal form?
16. What are précis of evidence/submissions and what are they for?
A précis of evidence is a summary of the evidence you intend to present to the Tribunal at the oral Hearing. A submission is a statement of the arguments you wish to rely on at the Hearing in support of your appeal. Préces of evidence and submissions must be sent to the Tribunal by all parties, and exchanged between the parties, two weeks before the Hearing date. This exchange allows the parties to raise, and deal with, any factual disagreements in advance of the Hearing.
17. How do I get comparison information?
Valuation Appeals: you can inspect the Valuation List in the offices of your local authority. You can also seek information from the Valuation Office on properties in your rating authority area which you think are similar/comparable to your property.
Derelict Site Appeals: you or your agent are best placed to know of suitable comparison properties. The local authority may also be able to assist you.
18. Why do I need to include maps and photographs of the property and comparison properties?
This is to assist the Tribunal to get as clear a picture as possible of the location, condition, appearance etc. of the property under appeal and of the other properties with which it is being compared. Note that each party to the appeal is asked to supply the Tribunal with “relevant details, photographs and maps of the property the subject of the appeal and of any comparison properties being relied on.”
19. Can the Hearing be adjourned?
Under the Valuation Act 2001 the Tribunal has six months to deal with a valuation appeal. Therefore, applications from parties for adjournment of an appeal hearing will be considered only in the most exceptional circumstances consistent with the obligations imposed on the Tribunal by the provisions of the Act.
20. What happens at the hearing?
21. Who can attend the oral Hearing?
Tribunal Hearings are held in private in accordance with the requirements of the Valuation Act 2001. Only the parties to the appeal and/or their representatives and witnesses may attend.
22. When will my appeal be decided?
Under the Valuation Act 2001 the Tribunal must make a decision on a valuation appeal within 6 months of receiving it. There is no time limit for decisions on derelict site appeals. The Tribunal makes every effort to deal speedily with all appeals, consistent with statutory requirements and the volume of appeals before it at any time.
23. What happens after the Hearing?
The Tribunal will, in due course, issue a written judgment with reasons for its decision. Generally, the judgment is delivered at a sitting of the Tribunal which the parties are invited to attend. A copy of the written judgment is given to each party to the appeal.
24. What happens if I am not happy with the Tribunal’s decision?
If any party to the appeal is dissatisfied with the decision of the Tribunal on a point of law they may appeal to the High Court under the Valuation Act 2001 - Section 39. Otherwise, the decision of the Tribunal is final.
25. What hours does the Tribunal office operate?
The office is open to the public for telephone and personal callers from Monday to Friday (excluding public holidays) from 10.00am to 4.00pm. The office is closed for lunch from 12.45pm to 2.00pm. For visits outside of these times, an appointment must be made in advance.