Vol. 436 No. 4
59 Mr. Durkan asked the Minister for the Environment if, in the case of appeals by commercial ratepayers against valuations imposed by the valuation office, the revised valuation applies from the date of submission of the appeal or from the date on which the decision issues from the valuation officer, which could be up to two years later with consequent financial loss to the ratepayer; and if he will make a statement on the matter.
A rateable valuation determined on appeal applies from the time the valuation appealed against became effective. For example, where a rateable valuation is reduced on appeal the lower amount applies from the time the valuation appealed against was first used for the assessment of rates. In such circumstances, the ratepayer would be entitled to a refund of any rates paid by him in respect of the relevant period in excess of the amount which would have been payable if the lower valuation had applied during that period. Conversely, where a valuation is increased on appeal, the ratepayer would be liable for additional rates calculated on the amount of the increase in valuation in respect of the relevant period.
