As I indicated in my reply of 14 July to Parliamentary Question No. 322, the Valuation Act 2001 provides in Schedule 3, paragraphs 1(a) and (b) that all buildings and lands used for any purpose including constructions affixed thereto are rateable. The basic premise under the Act is that all interests (including buildings) and all developed land are rateable unless expressly exempted under Schedule 4.
For rateable valuation purposes, the administrative boundary area, defines the jurisdiction of the rating authority area concerned at a particular point in time. It may be noted that a rating authority may apply to have its administrative boundary altered in accordance with the provisions of the Boundary Survey (Ireland) Acts 1854-59.
The foreshore, under Irish legislation, extends from the mean High Water Mark to a point 12 nautical miles from the Low Water Mark. Section 227 of the Local Government Act, 2001 provides, inter alia, that land which is above the ordinary high water mark for the time being and which is formed by reclamation or other construction works or by natural accretion or otherwise shall, notwithstanding the provisions of any other enactment, for all purposes, including all functions conferred on a local authority by this or any other enactment, be included in and form part of the county or city to which it is contiguous or connected or where it adjoins or is connected to more than one such county or city.
The Valuation Tribunal determination in Appeal No. VA12/1/016 delivered in August 2012 said that the provisions of section 227 do not apply to land that is not above the high water mark.
The remit of the Valuation Office regarding valuation for rating purposes has not changed. It is responsible for drawing up and maintaining valuations of properties on rating authority valuation lists which are used in the calculation of rates by Local Authorities. The Valuation Office never had oversight of foreshore. This is currently the responsibility of the Minister for the Environment, Community and Local Government. The Valuation Office has from time to time provided an advisory valuation service to the Department responsible for the administration and oversight of foreshore.
