Dáil Éireann Debate, Tuesday - 15 January 2019
1129. Deputy Bobby Aylward asked the Minister for Housing, Planning and Local Government if he has satisfied himself that the Valuation Office is reverting to business proprietors who lodge appeals against drastic increases to their commercial rates in an efficient and timely manner; and if he will make a statement on the matter. [54244/18]
View answerThe processes and procedures underpinning the valuation of property for rating purposes are set out in detail in the Valuation Acts 2001 to 2015. Such valuations are a matter for the Commissioner of Valuation, who is the head of the Valuation Office, in the first instance. The Commissioner is independent in the exercise of his functions. I have no role in such matters.
The Valuation Acts 2001-2015 provide several avenues of redress for the occupiers of property and for a number of other categories of persons listed in the legislation who are dissatisfied with a determination of value under the provisions of the legislation.
Firstly, there is a statutory right for the occupier of a property to make representations within 40 days to the Valuation Office in relation to the proposed valuation to be placed on their property. Since the statutory mandate of the Valuation Office is to ensure that valuations of all rateable property are correct, equitable and uniform, relative to each other, consideration of representations made to the Office in respect of an individual property may result in a decrease, increase or no change in the valuation of that property. I am informed by the Commissioner that the outcome is based on the evidence provided to, and otherwise available to, the Valuation Office. This outcome may be the subject of a subsequent appeal to the statutorily independent Valuation Tribunal. Finally, there is a right of appeal to the Higher Courts on a point of law.
In determining an appeal, the Valuation Tribunal may, under Section 37 of the Valuation Act 2001, as amended by the Valuation (Amendment) Act 2015, decrease or increase a valuation or determine that no change is warranted.
In reaching its decisions, the statutory duty of the members of the Valuation Tribunal is to ensure that valuations are (insofar as is reasonably practicable) correct, equitable and uniform, relative to each other. Appeals to the Tribunal are dealt with in a comprehensive manner involving the consideration, on a quasi-judicial basis, of detailed, formal written documentation submitted to it. The Tribunal can hold hearings as provided for in the legislation, which allows for the taking of oral evidence and the receipt and consideration of written submissions made to it by and on behalf of all parties to the appeal concerned, including any person appearing to the Tribunal to have an interest in or likely to be affected by the determination of the appeal. When issuing its decisions, the Valuation Tribunal issues formal, written judgments which provide clear and cogent reasons for its decisions and these judgments are available to the public on the Tribunal’s website, www.valuationtribunal.ie.
