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.
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.
Under Irish law there is a distinct separation of function between the valuation of rateable property and the levying and collection of commercial rates. The amount of rates payable in any calendar year is a product of the valuation set by Tailte Éireann Valuation, multiplied by the Annual Rate on Valuation (ARV) decided annually by the elected members of each local authority as part of its annual budgetary process. The billing and collection of rates is solely a matter for the relevant local authority and Tailte Éireann has no function in that regard.
All valuations are carried out in accordance with the provisions of the Valuation Act 2001, as amended, and in keeping with accepted valuation methodologies, international best practice and valuation principles and case law arising from the independent Valuation Tribunal and the higher courts and reflect, among other things, the use and location of the particular property.
There are a number of avenues of redress for an occupier of rateable property who is dissatisfied with a determination of valuation made under the provisions of the Valuation Act 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 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. An organisation itself may contact Tailte Éireann in respect of specific cases at valuationadmin@tailte.ie.
