Following the Call Over the Tribunal will give you written notice of the hearing date. This notice will confirm when the hearing will take place – hearings usually start at 10am and take place in the Tribunal offices in Holbrook House, Holles Street, Dublin 2. A map to the Tribunal offices is available here.
Once an appeal has been allocated a hearing date, all parties to that appeal are required to appear at the allocated time and date and no request for an adjournment will be entertained prior to this hearing. Any request for an adjournment may be made to the Division hearing the appeal on the day but it is unlikely to be allowed save in the most exceptional circumstances. Where either party fails to appear at a hearing of the Tribunal the appeal will be struck out and the valuation as set down in the Valuation List shall be affirmed.
Each party must lodge a summary of evidence on those legal grounds with the Tribunal (4 copies) and exchange it with the other party/parties two weeks before the hearing date. The purpose of the summary of evidence is to enable the Tribunal and the Valuation Office to understand the main arguments and evidence in your appeal. Please provide a summary of all the points and evidence you wish to raise at the hearing. To assist the Tribunal to get as clear a picture as possible, you should include maps and photographs of the property under appeal and comparison properties.
The Tribunal will not look favourably on any evidence presented on the day which has not already been indicated in your précis, and might not accept it, or may adjourn the hearing to allow the Valuation Office further time to consider it.
Where an appeal cites legal grounds, each party must lodge a submission on those legal grounds with the Tribunal (4 copies) and exchange it with the other party/parties two weeks before the hearing date. This submission may be accompanied by a list of cases/authorities to which it is intended to refer in argument at the hearing.
The Tribunal sits in Divisions of three people, one Deputy Chairperson and two Ordinary members. The Registrar, or Deputy Registrar also sits in on each hearing which are in private.
Only the parties to the appeal and/or their representatives and witnesses may attend. Hearings are recorded and will, in general, proceed as enquiries rather than by an adversarial system.
Usually the Tribunal’s decision is not announced at the hearing, but is communicated later in writing. We endeavour to send you the Tribunal’s judgment within 6 months of the hearing.