Making a Revision Appeal

 

Revision Appeals

A revision appeal is an appeal to the Valuation Tribunal against a decision of the Commissioner of Valuation on the revision of the valuation of a commercial property under Part 6 of the Valuation Acts 2001 – 2015 (as amended).

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 within 28 days from the date of the issue of the valuation certificate.

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.

Due to the ongoing revaluation process, there are now two categories of revision appeals. The mechanism by which a person appeals in each is the same, however there are distinct Notice of Appeal Forms and Fee Tables.

Standard Revision

When appealing the valuation of a commercial property located in a Rating Authority area which has not yet undergone the Revaluation process (i.e. Cork City, Cork County, Clare, Donegal, Kerry, Galway City, Galway County, Kerry, Mayo and Dun Laoghaire-Rathdown only) please complete the Standard Revision Online Appeal form.

Post-Revaluation (PR) Revision

When appealing valuation of a commercial property located in a Rating Authority area which has already undergone the Revaluation process (All counties excluding: Cork City, Cork County, Clare, Donegal, Kerry, Galway City, Galway County, Kerry, Mayo and Dun Laoghaire-Rathdown) please complete the (Post – Revaluation) Revision Online Appeal form.

To Make an Appeal

To make an appeal, complete the relevant Online Appeal form above and submit it to Valuation Tribunal within the statutory time limit, that is within 28 days from the date on which the Commissioner of Valuation issued the Valuation Certificate or Notification. The appropriate fee must be attached.   Remember to read the Guidelines for Completion of Notice of Appeal before completing the form.

Following the implementation of the NPP by all Civil Service bodies, the Valuation Tribunal no longer accepts cheques as payment (from January 1 2022). Payment must be issued through our online appeal form.

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

 

STANDARD REVISION APPEAL

Fees payable in respect of Standard Revision appeals to the Valuation Tribunal:
Valuation of property as stated on the Valuation Certificate or Notification Appeal Fee
Not exceeding €50 €95
Exceeding €50 and not exceeding €150 €125
Exceeding €150 and not exceeding €650 €300
Exceeding €650 €500

 

PR REVISION NOTICE OF APPEAL

Fees payable in respect of (Post-Revaluation) PR Revision appeals to the Valuation Tribunal:

Valuation of property as stated on the Valuation Certificate or Notification 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