A Revaluation Appeal is an appeal to the Valuation Tribunal against a decision of the Commissioner of Valuation on the revaluation of a commercial property.
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, as amended. 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 (and thereafter will continue on a rolling basis).
The current phase of the National Revaluation Programme is Reval 2023. This is the 2nd Revaluation of the rating authority area of Dún Laoghaire Rathdown County Council and the 1st Revaluation of the rating authority areas of Clare, Donegal, Galway, Kerry and Mayo County Councils and Galway City Council. The new valuations for the areas undergoing revaluation will be published in September 2023 and will become effective for rates purposes from 1st of January 2024.
For further information please visit The Valuation Office Website.
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 dissatisfied with the valuation, an appeal can be made to the Valuation Tribunal but must be done within 28 calendar days of the date of your Final Revaluation Certificate issued by the Valuation Office.
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, 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 of the date of your Final Revaluation Certificate issued by the Valuation Office.
Alternatively you can download the Revaluation Appeal Form and email it to email@example.com Please note that an appeal is valid only if accompanied by the appropriate fee. To pay by phone contact us on 01-676 0130.
Remember to read the Guidelines for Completion of Notice of Appeal before completing the form.
Following the implementation of the National Payments Plan by all Civil Service bodies, from 1st of January 2022 the Valuation Tribunal no longer accepts cheques and bank drafts as payment of appeal fees. Payments must be made electronically, through the online appeal form or over the phone by means of a debit or credit card, or by the Electronic Funds Transfer.
If you have any queries with regard to this change of procedure, please do not hesitate to contact the Valuation Tribunal at firstname.lastname@example.org or by telephone on 01 6760130
|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|