The question of liability of particular properties for rates is a matter for the Commissioner of Valuation, who is independent in the exercise of his functions under the Valuation Act 2001, as amended. The making of valuations for rating purposes is the sole responsibility of the Commissioner and I, as Minister, have no function in decisions in this regard.
The Valuation Acts 2001 to 2019 provide that all buildings used or developed for any purpose are rateable unless expressly exempted under Schedule 4 of the Acts.
There are a number of options available to an occupier of a rateable property who is dissatisfied with a determination of valuation made under the provisions of the Valuation Acts 2001-2019. Firstly, before a determination is made, they may make representations to the Valuation Office 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 the Valuation Office. There is also a right of appeal to the Higher Courts on a point of law.