Summary of Evidence

Summaries 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 of evidence from each party. These should contain the material on which you intend to rely at the hearing. Summaries of evidence should be clearly tabbed with pagination. NB summaries of evidence cannot be submitted by fax or email.
  1. Your written 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:

Four summaries of evidence must be sent to:

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

One summary of evidence must be exchanged* with:

The Commissioner of Valuation
Valuation Office
Irish Life Centre
Abbey Street Lower
Dublin 1

*The purpose of the exchange of summaries of evidence between parties is to provide an opportunity to raise and address any factual disagreements in advance of the Tribunal hearing.

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