Making a Revaluation Appeal

Revaluation Appeals

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 Acts 2001 – 2015.  A revaluation of all commercial properties in Ireland is currently on-going by the Commissioner of Valuation and the revaluation of the entire country is due to be completed in the coming years.

A revaluation appeal is an appeal to the Valuation Tribunal against a decision of the Commissioner on the revaluation of a commercial property.

Right to Appeal

The right to appeal to the Valuation Tribunal arises following the fixing of a valuation by the Commissioner of Valuation on a commercial property.  If a person affected by the valuation is dissatisfied with it, he/she can appeal that decision to the Valuation Tribunal but must do so within 28 days from the publication of the valuation list.

It is very important to note that 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.

To Make an Appeal

To make an appeal simply complete the Revaluation Online Appeal form and submit it to Valuation Tribunal within the statutory time limit along with the appropriate fee, that is within 28 days from the date on which the Commissioner of Valuation publishes the valuation list.

Remember to read the Guidelines for Completion of Notice of Appeal before completing the form.

Alternatively you can download the Revaluation Notice of Appeal form.


PLEASE NOTE: The National Payments Plan (‘NPP’), administered by the Central Bank on behalf of the Government seeks to reduce the cost of Ireland’s payment system. Under the NPP, it is anticipated that significant savings can be realised by eliminating the use of cheque payments. 

In this context public sector bodies in Ireland no longer accept cheques from business users, nor are in a position to write cheques to business users – such payments will be made by Electronic Funds Transfer (EFT) or equivalent.

As a consequence, the Valuation Tribunal will no longer be in a position to accept payment by cheque from the 1st January 2022.

The Office will continue to accept payment via our website

If you have any queries with regard to this change of procedure, please do not hesitate to contact the Valuation Tribunal at or by telephone on 01 6760130


Fees payable in respect of revaluation appeals to the Valuation Tribunal

Valuation of property as determined by the Commissioner of Valuation Appeal Fee
Not exceeding €20,000 €95
Exceeding €20,000 and not exceeding €50,000 €125
Exceeding €50,000 and  not exceeding €250,000 €300
Exceeding €250,000 €500