Dáil Éireann Debate, Tuesday - 27 May 2014
311. Deputy Barry Cowen asked the Minister for Public Expenditure and Reform if he will provide details of the proposed programme of revaluation by the Valuation Office of commercial properties; the dates by which complete revaluation of each local authority area will be revalued; the number of staff employed to carry out this task; and if he will make a statement on the matter. [22470/14]
Amharc ar fhreagraThe Valuation Office is currently undertaking a systematic programme of revaluing, for rates purposes, all industrial and commercial properties in the State. The immediate objective of the national revaluation programme is to ensure that the first revaluation of all rating authority areas is conducted as soon as possible. Revaluation is conducted across all relevant properties in one or more rating authority areas at the same time. However, implementation of the national programme cannot occur across the entire country simultaneously and the programme must, accordingly, be operated on a phased basis. Following the first revaluation, subsequent revaluations of each rating authority area will then be carried out on a cyclical basis no sooner than five years and no later than ten years after the first revaluation (Section 25 of the Valuation Act 2001).
It was originally envisaged that the first revaluation of all commercial properties on a nationwide basis would be completed by 2018. However, while commendable progress has been made, the achievement of this target will require an acceleration of the programme and enactment of the Valuation (Amendment) (No.2) Bill, 2012. This Bill had its Second Stage reading in Seanad Éireann on 11th October, 2012 and is currently awaiting Committee Stage. It provides for a number of initiatives to advance the roll out of the revaluation programme, such as the piloting of an "occupier assisted valuation" option which will be available to allow ratepayers in appropriate circumstances to assist in the revaluation of their local authority area, which if it proves successful could be extended to other areas. There is also provision in the Bill to allow for the assessment of valuations by contract valuers under an external delivery scheme which is also being initiated as a pilot project. The Bill also contains provisions to streamline the overall process of revaluation and the appeal mechanisms available to ratepayers subsequent to the revaluation.
Steady progress is being made on the National Revaluation Programme. Between 2007 and 2010 the three Rating Authority areas of South Dublin, Fingal and Dún Laoghaire-Rathdown were revalued comprising c.17,700 commercial properties which represents approximately 22% of the national rateable valuation base. Additionally, there are currently six revaluation projects in progress which include the Rating Authority areas of Dublin City, Waterford City and County and Dungarvan Town together with Limerick City and County comprising c. 38,000 commercial properties or 32.6% of the valuation base. The Dublin City and Waterford projects are now largely complete, except for the appeal phase which is currently under way, while the first phase of the Limerick revaluation will be completed in June, 2014 with the issue of approximately 6,700 proposed valuation certificates to ratepayers in the newly merged City and County council area.
The approximate change in rates liability for commercial ratepayers that has resulted from revaluation in the rating authorities which have been completed to date or are now near completion indicates that generally in or around 55% have a reduced liability, while in or around 45% would have an increased liability.
Section 9(10) of the Valuation Act 2001 provides that the Commissioner of Valuation is independent in the performance of his functions. Section 19(1) of the said Act empowers the Commissioner to make a Valuation Order specifying a rating authority area over which a revaluation is to be conducted, after consultation with the Minister for the Environment and Local Government and the rating authority concerned.
The statutory consultation process, required before a valuation order can be made, is under way with a further three rating authorities - Galway City Council, Kilkenny County Council and Carlow County Council. Decisions in relation to a further set of rating authorities for revaluation are currently under consideration by the Valuation Office.
The number of staff which it is proposed to commit to future revaluation projects cannot be precise at this stage due to a number of variable factors which are expected to impact on the available resources. The staff projections will depend on the numbers required for other statutory and other work such as the ongoing revision of valuation programme and the requirement for staff to handle appeals to the Commissioner of Valuation. Currently, the valuer complement is 69, the majority of whom will be employed on future revaluation projects. As was the case with previous projects, the staff will be organised in discrete project teams, the membership of which may vary in number from approximately six to twelve according to the projected workload and complexity of each project.
The current position as regards projects in train or pending is set out in the following table:
|
Rating Authority Area |
Date Valuation Order Signed |
Publication Date for the New Valuation List |
Number [1] of Items |
% of Valuation Base [Pre - Revaluation] |
|
Dublin City |
5/05/2011 |
31/12/2013 * |
20845 |
26.62 |
|
Waterford City |
12/12/2011 |
31/12/2013 * |
2129 |
1.44 |
|
Waterford County |
12/12/2011 |
31/12/2013 * |
1231 |
0.39 |
|
Dungarvan Town |
12/12/2011 |
31/12/2013 * |
572 |
0.24 |
|
Limerick City |
29/03/2012 |
31/12/2014 |
3100 |
1.94 |
|
Limerick County |
29/03/2012 |
31/12/2014 |
3700 |
1.98 |
|
Galway City |
Valuation Order pending |
- |
3702 |
2.30 |
|
Kilkenny County |
Valuation Order pending |
- |
2967 |
1.40 |
|
Carlow County |
Valuation Order pending |
- |
1888 |
0.78 |
|
Totals |
- |
- |
40134 |
37.09 |
* Appeal decisions pending.
[1] 2009 baseline data.
