Dáil Éireann Debate, Tuesday - 1 October 2013
291. Deputy Dara Murphy asked the Minister for Public Expenditure and Reform the mechanism available to a person (details supplied) in County Cork to receive a more realistic and sustainable rate valuation on a property; and if he will make a statement on the matter. [40712/13]
View answerThe Valuation Act, 2001 provides for the valuation of all commercial and industrial property and the Commissioner of Valuation is independent in the performance of his functions under the Act. The making of valuations for rating is his sole prerogative and I, as Minister, have no function in decisions in this regard.
Under section 28 (4) of the Act, a Revision Officer of the Commissioner may carry out a revision of valuation in relation to a particular property only if a material change of circumstances (MCC) has occurred since the property was last revised. MCC is defined in section 3 of the Act as a change of circumstances, which consists of a new building, a change in value due to structural alterations of an existing building, total or partial demolition of a building or a sub-division or amalgamation of relevant property. The definition does not allow for a revision of valuation where the change in value is due to economic factors, differential movements in property values or other external factors such as roads or other infrastructural development in the vicinity of a property.
I am informed by the Valuation Office that an application for a revision of valuation has been received from the occupier of the subject property and the Commissioner will appoint a Revision Officer in due course to consider the case and issue a determination in relation to the valuation. A notice of the decision will issue to the applicant, who, if dissatisfied with the decision, will have the right to make representations in respect of the proposed revision and will have 28 days to do so, from the date of issue of the certificate. The occupier will have a further statutory right to make an appeal to the Valuation Tribunal, if dissatisfied with the outcome of their representations. The Valuation Tribunal is an independent body set up to settle disputed valuations between the Commissioner of Valuation and individual ratepayers.
