Danny Healy-Rae
Ceist:373. Deputy Danny Healy-Rae asked the Minister for Housing, Local Government and Heritage if he will address a matter in relation to rates appeals (details supplied). [17870/24]
Amharc ar fhreagraTuesday, 23 April 2024
Ceisteanna (373)
Freagraí scríofa
The Valuation Tribunal is an independent statutory body established under the Valuation Act 1988 and continued by the Valuation Acts 2001 to hear appeals against decisions on the valuation and revaluation of commercial and industrial properties for rating purposes.
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 (as amended). Firstly, before a determination is made, they may make representations to the Valuation Division of 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 the Valuation Division of Tailte Éireann.
An appeal to the Tribunal under the Valuation Act may be on grounds of the quantum of the valuation of a property or the rateability of a property. The Tribunal may disallow an appeal and thereby affirm the decision of Tailte Éireann; allow an appeal and amend the valuation of the property; or decide that the property under appeal should be included in, or excluded from, the valuation list. Decisions and determinations of the Tribunal are published and are available on the Tribunal’s website, www.valuationtribunal.ie. Subject to a right of appeal to the High Court on a point of law, the decision of the Tribunal is final.