The Valuation Office is the State property valuation agency, headed by the Commissioner of Valuation. The office provides statutory valuations under the provisions of the Valuation Act 2001. It also provides a valuation consultancy service to Government Departments and public bodies.
The Valuation Office provided a valuation for VAT purposes on the National Aquatic Centre dated 25 October 2002 on foot of a request from the public body concerned.
The Commissioner of Valuation is independent in the exercise of his duties and I, as Minister for Finance, have no function in decisions in this regard.