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.

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 first appeal decision by the Commissioner.

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.

Standard Revision and Post-Revaluation (PR) Revision

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.

A person appealing a property in a rating authority area which has not yet undergone the Revaluation process (ie, Galway) will apply with the Standard Revision Notice of Appeal. A person appealing in a rating authority area which has undergone the process (ie, Waterford) will appeal with the PR Revision Notice of Appeal. Please note that there is a different valuation method used in Standard Revision, Rateable Valuation, and PR Revision, Net Annual Value. The relevant Statutory Instrument can be viewed here.

To Make an Appeal

To make an appeal simply download the relevant Notice of Appeal form above, complete, 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 Notice of Appeal form must be signed and dated and the appropriate fee must be attached.   Remember to read the Guidelines for Completion of Notice of Appeal before completing the form.

STANDARD REVISION NOTICE OF 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 (POST REVALUATION) 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