Enda Kenny
Ceist:82 Mr. Kenny asked the Minister for Finance if he considers that charges on the raising of revenue by way of poor law valuation are equitable in today's circumstances; and if he will make a statement on the matter.
Written Answers. - Rateable Valuation Revenue.
The question of the use of rateable valuations as the basis for raising revenue by local authorities is a matter for the Minister for the Environment in the context of rating law.
In relation to rateable valuations set in accordance with the Valuation Acts, these are based on the rental value of the property. An application can be made at any time for the revision by the Commissioner of Valuation of the valuation of any property. The Valuation Acts provide a two-tier appeal process against a valuation set at revision stage. The first appeal is to the Commissioner of Valuation and the second appeal is to the independent Valuation Tribunal. The decision of the tribunal may be appealed to the High Court and Supreme Court on points of law.