Precis of Evidence

Precis of Evidence in Revision/Revaluation appeals

  1. Both parties to an appeal are required to give evidence at the hearing.

The parties to an appeal are:

The Appellant (i.e. the person/company/organisation making the Appeal)

The Respondent (i.e. the Commissioner of Valuation)

  1. In advance of the hearing, the Tribunal requires signed written summaries/precis of evidence from each party. Parties should refer to Rules 35-43 to ensure they are familiar with what is required to be included in a precis of evidence. These should contain the material on which you intend to rely at the hearing. Precis of evidence should be clearly tabbed with pagination. NB precis of evidence cannot be submitted by fax.
  2. Your written precis/summaries of evidence should also include photographs and maps of:

the property that is the subject of the appeal


properties that are cited as comparisons in the evidence

  1. You must submit Five summaries of evidence by the date & time stated in your notification letter, as follows:

Please note: If your appeal is to be heard physically (rather than by remote link) as an in-person hearing at the Valuation Tribunal Offices, you will be required to  submit five hardcopies of your precis of evidence by the date & time stated in your notification letter, as follows:

Five sets of precis must be sent to:

The Registrar
The Valuation Tribunal
3rd Floor, Holbrook House
Holles Street
Dublin 2

Please note: If your appeal is to be heard as a Remote Hearing (via Zoom Platform): You must submit your precis in PDF format by email to

  1. For further information, please refer to the Valuation Tribunal Rules 2019

The Valuation Tribunal commenced hearing appeals remotely (online) since July 2020. Where both parties are in agreement that the appeal can be heard remotely (without need for a physical hearing in the Tribunal Offices), the Chairperson of the Tribunal may assign your appeal to be heard remotely.

While not all appeals lend themselves to being heard remotely (some have legal issues involved which require larger volumes of evidence), the Tribunal endeavors to facilitate parties that wish to have their appeal heard remotely, with a view to reducing travel time for parties and having regard to the limited number of physical hearing rooms in our offices.