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 (the Act).
The Act provides that all buildings used or developed for any purpose are rateable, unless expressly exempted under Schedule 4 of the Act. Section 16 of Schedule 4 provides for an exemption as follows:
16. Any land, building or part of a building which is occupied by a body, being either —
(a) A charitable organisation that uses the land, building or part exclusively for charitable purposes and otherwise than for private profit, or
(b) A body which is not established and the affairs of which are not conducted for the purpose of making a private profit and
(i) The principal activity of which is the conservation of the natural and built endowments in the State, and
(ii) The land, building or part is used exclusively by it for the purpose of that activity and otherwise than for private profit.
The question of the rateability, or otherwise, of property related to the organisation in the details supplied would need to be considered on the basis of the particular circumstances of the case(s) and how the provisions of the Act apply in their specific case.
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 Act. 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.
Finally, Oireachtas Members may obtain information in relation to specific cases by contacting the dedicated e-mail address in respect of Tailte Éireann at reps@tailte.ie. The organisation itself may contact Tailte Éireann in respect of specific cases at valuationadmin@tailte.ie.
