Tailte Éireann is the State agency formed on 1 March 2023 following the merger of Ordnance Survey Ireland, the Property Registration Authority and the Valuation Office. All the functions previously carried out by the Property Registration Authority, the Valuation Office, and Ordnance Survey Ireland are now being performed by Tailte Éireann. The Valuation Division of Tailte Éireann carries out the valuation activities formerly assigned to the Valuation Office. Tailte Éireann is independent in the exercise of its valuation functions under the Valuation Act 2001, as amended.
In determining the valuation of a property, Tailte Éireann engages with the property occupier. There are a number of avenues of redress for an occupier of a rateable property who is dissatisfied with a determination of valuation made under the provisions of the Valuation Acts 2001, as amended. Firstly, before a determination is made, there is a right to make representations to Tailte Éireann in relation to a proposed valuation. Later in the process, if the occupier is still dissatisfied with the determination, there is a right of appeal to the Valuation Tribunal which is an independent body set up for the purpose of hearing appeals against determinations of Tailte Éireann. There is also a right of appeal to the Higher Courts on a point of law.
Up until 2015 there was a third avenue of redress between the representations phase and the appeals to the Valuation Tribunal whereby an occupier could appeal a determination of value to the Commissioner of Valuation. This provision was removed as part of the Valuation (Amendment) Act 2015 with a view to modernising and streamlining the rateable valuation system, and has contributed significantly to the roll out of the National Revaluation Programme and engagement with occupiers of rateable property.
I am satisfied that the present system achieves an equilibrium between maintaining up-to-date accurate valuation lists and ensuring avenues of redress are available to occupiers and do not currently have plans to reinstate the First Appeal stage.
At the beginning of 2023, the Valuation Tribunal had 1,010 appeals on hand, down from 1,651 on hands at the beginning of 2022. On average, over the past two years, the Tribunal has closed 767 appeals. As the Valuation Tribunal is independent in the performance of its functions, my Department does not hold the information requested in relation to wait times for appeals, or in relation to the percentage of appeals that are successful. However, arrangements have been put in place by the Valuation Tribunal to provide information directly to Oireachtas members. The specific information requested can be sought by emailing info@valuationtribunal.ie. Annual Reports for the Valuation Tribunal are available at Publications - Valuation Tribunal.
The ongoing National Revaluation Programme has, in recent years, had significant implications for the workload of the Valuation Tribunal. The introduction of remote hearings, however, has provided the Tribunal with enhanced capacity to facilitate and schedule an increased number of appeals for hearing. There are currently 31 Members assigned to the Tribunal and the Public Appointments Service has recently advertised a campaign to fill a number of existing Tribunal member vacancies. The Tribunal also has sanction for 15 staff and is currently carrying two vacancies, which my Department expects to fill shortly. My Department will continue to monitor the resourcing of the Valuation Tribunal to enable it to carry out its functions in a timely and efficient manner.
In relation to commercial rates, it should be noted that local authorities are under a statutory obligation to levy rates on any property used for commercial purposes, in accordance with the details entered in the valuation lists prepared by Tailte Éireann under the Valuation Acts 2001 to 2020.
Rating law contains a long-standing provision dating back to the Poor Relief (Ireland) Act 1838 that, notwithstanding any appeal or notice of appeal, the rate is levied and payable as if no appeal had been made until the appeal is decided. The levying and collection of rates are matters for each individual local authority. The information requested in respect of payment of rates by ratepayers to each local authority is not available in my Department.
