Appeals Process

Once you have completed a Notice of Appeal form which can be downloaded from our website and sent it to us within 28 days from the date on which the Commissioner of Valuation issued the Valuation Certificate or Notification.

The Notice of Appeal to the Tribunal must:

  • set out exhaustively the grounds of appeal;
  • be accompanied by the appropriate prescribed fee
  • be the original signed notice

A notice of appeal may not be amended without the permission of the Tribunal.

Your appeal may be lodged by post or by hand.

The Tribunal will register your appeal and assign a number to the appeal.

The Tribunal will acknowledge receipt of your Notice of Appeal by letter. This acknowledgement will;

  • give our contact details; and
  • show the information we have about your appeal including the appeal number, which you should quote if you contact us about your appeal; and
  • ask you to inform us whether you intend to have legal representation at the hearing and if the appeal will require a lengthy hearing, in your opinion; and
  • include an information sheet setting out the requirements regarding summaries of evidence for appeals to the Tribunal and a copy of the Valuation Act, 2001(Appeals) Rules, 2008 And Guidelines For The Hearing Of Appeals.

A copy of the Notice of Appeal will be served by the Tribunal on the occupier (where the Appellant is not the occupier), on the rating authority and on the Commissioner of Valuation.

Appeals will then come before the Call Over system for the purpose the allocation of a hearing date. All parties to an appeal must appear in person when allocated a slot on the Call Over system. The Tribunal will formally write to you in advance to inform you of the date of the Call Over for you to attend.