VALUATION ACT, 2001

• (viii) amend any detail stated in the notification made under section 28(7).

• (3) The Tribunal shall endeavour to make a decision on an appeal made to it under section 34 within 6 months from the date of its having received the appeal.

• (4) For the avoidance of doubt, neither subsection (1) (a) or (2) (b) (ii) (so far as it relates to section 19(5) ) nor section 19(5) shall require the Tribunal to achieve the determination of the value of a property concerned by reference to any particular method of valuation and the Tribunal may arrive at its determination by reference to whatever method of valuation or combination of methods of valuation as the Tribunal, in its discretion, may deem appropriate.]

38. Amendment of valuation list, etc. to take account of decision of Tribunal, High Court or Supreme Court.

38.—F60[(1)] The Commissioner shall, unless the result of the decision of the Tribunal under section 37 or, as the case may be, of the High Court or Supreme Court under section 39 makes it unnecessary to do so—

• (a) amend the relevant valuation list in a manner consonant with the decision of the Tribunal, the High Court or the Supreme Court under section 37 or 39, as the case may be, and

• (b) (i) issue a new valuation certificate in relation to the property, the subject of the appeal concerned, or, in case the decision is that such property ought to be included in the relevant valuation list, a valuation certificate in relation to that property, to the occupier of that property and the rating authority in whose area that property is situated F61[and, where the appellant is not the occupier or the rating authority, that appellant], or

• (ii) in case the decision is that the property, the subject of the appeal concerned, ought to be excluded from the relevant valuation list, notify the occupier of that property and the rating authority in whose area that property is situated F61[and, where the appellant is not the occupier or the rating authority, that appellant] of the amendment, under paragraph (a), of that list in consequence of that decision.

• F62[(2) An amendment of a valuation list made under this section shall have full force, from the date of its making, for the purposes of the rating authority concerned levying a rate in relation to the property concerned by reference to that list as so amended.

• (3) Where—

• (a) an amount of monies is paid on account of a rate levied in respect of a property, and

• (b) it appears, consequent on an amendment of the value of the property made pursuant to an exercise of the powers under this section, that that payment involved an overpayment or an underpayment of the amount due in respect of such a rate, then the balance owing or owed, as the case may be, to or by the person concerned may be paid or recovered, as appropriate—

• (i) in the case of an overpayment, by making a refund to the person concerned of an amount equal to that balance or allowing an amount equal to that balance as a credit against the amount owed by the person concerned on account of a rate levied in respect of that or any other property, and

• (ii) in the case of an underpayment, by recovering from the person concerned an amount equal to that balance as arrears of the rate concerned (and, accordingly, any of the means provided under any enactment for the recovery of a rate may be employed for that purpose).]

39. Appeals to the High Court and Supreme Court.

39.—(1) After the determination of an appeal under section 37 by the Tribunal, any party to the appeal, if dissatisfied with the determination as being erroneous in point of law, may declare in writing to the Tribunal his or her dissatisfaction and such a declaration shall be made within 21 days from the date of the Tribunal's having made its determination.

• (2) The party, having declared his or her dissatisfaction, may, within 28 days from the date of the said determination, by notice in writing addressed to the chairperson of the Tribunal, require the Tribunal to state and sign a case for the opinion of the High Court thereon within 3 months from the date of receipt of such notice.

• (3) The case shall set forth the facts and the determination of the Tribunal and the party requiring it shall transmit the case, when stated and signed by the chairperson of the Tribunal, to the High Court within 7 days from the date of receiving it.

• (4) At or before the time when he or she transmits the case to the High Court, the party requiring it shall serve notice in writing of the fact that the case has been stated on his or her application, together with a copy of the case, on each other party to the appeal referred to in subsection (1).

• (5) The High Court shall hear and determine any question or questions of law arising on the case, and shall reverse, affirm or amend the determination in respect of which the case has been stated, or shall remit the matter to the Tribunal with the opinion of the Court thereon, or may make such other order in relation to the matter as the Court thinks fit.

• (6) The High Court may cause the case to be sent back for amendment, and thereupon the case shall be amended accordingly, and judgement shall be delivered after it has been amended.

• (7) An appeal shall lie to the Supreme Court from the decision of the High Court under this section.

40. Amendments of valuation lists in relation to similarly circumstanced property.

40.—F63[…]

PART 8 Annual Report and Certain Duties of Public Bodies

41. Annual report.

41.—F64[…]

42. Duty of public body to provide certain information to Commissioner.

42.—(1) If, in the course of performing any of its functions, any information comes to the notice of a public body which leads it to suppose that a valuation list requires to be amended under this Act in relation to a particular property, it shall be the duty of that body, as soon as may be after that information comes to its notice, to supply that information to the Commissioner.

• (2) In this section “public body” means—

• (a) a Department of State or any other office or agency of the State,

• (b) a rating authority, or

• (c) any other body established by or under any statute.

PART 9 Existing Valuation Lists

43. Existing valuation lists to continue in force and severability of properties appearing thereon

43.—(1) Notwithstanding the repeal by section 8 of the enactments specified in Schedule 1, an existing valuation list for a rating authority's area and the value of each property appearing thereon shall, subject to any amendment thereof made in accordance with the provisions of this Act, as applied by section 44, and any apportionment of the value under subsection (3), continue in force in relation to that area for all purposes until the date on which a valuation list is caused to be published under section 23 in relation to that area.

• (2) Nothing in subsection (1) shall be construed as having the effect of continuing in force any provision of the repealed enactments specifying property appearing on an existing valuation list to be or to be not rateable.

• (3) If part of a property appearing on an existing valuation list falls only within Schedule 3 and part of it both within that Schedule and Schedule 4 or section 15(3), the Commissioner shall apportion between each of those parts the value of the property as stated in the list and so much of that value as is so apportioned—

• (a) to the part which falls only within Schedule 3 shall, subject to any amendment of it of the kind referred to in subsection (1), be the value, for the purposes of this Act, of that part until the date referred to in subsection (1),

• (b) to the part which falls both within that Schedule and Schedule 4 or section 15(3) shall, subject to any amendment of it of the kind as aforesaid, be the value, for the purposes of this Act, of that part in respect of the year in which this Act is commenced in circumstances where subsection (2) or, as the case may be, subsection (3) of section 15 does not have effect until the following year.

• (4) The exercise of any power conferred by this Act or any enactment referred to in section 14(2) in relation to part of property appearing on an existing valuation list shall not be affected by the fact that the property appears as a single property on that list or that another part of the property falls within Schedule 4 F65[…].

• (5) Subsection (1) is without prejudice to section 53(7) (which requires the deletion, in certain circumstances, of the value of certain property from an existing valuation list).

44. Parts 6 and 7 (with exceptions) and certain other provisions to apply to existing valuation lists.

44.—(1) Parts 6 and 7 (other than a provision of either of those Parts referred to in subsection (3)) shall apply in respect of an existing valuation list as they apply in respect of a valuation list with the modification referred to in subsection (2) and any other necessary modifications.

• (2) The modification mentioned in subsection (1) is the substitution, in section 28(4), for “a valuation under section 19 was last carried out in relation to the rating authority area” of “a valuation under the repealed enactments, or a revision of such a valuation under those enactments, was last carried out in relation to properties situate in the rating authority area”.

• (3) The provisions of Part 6 or 7 mentioned in subsection (1) is one that makes provision on the basis that the property concerned has been the subject of a valuation under section 19.

• (4) Save where the context of the provision does not admit of such application (and apart from any special provision made in those Parts regarding existing valuation lists) each provision of Parts 10 to 13 shall apply in respect of an existing valuation list as it applies in respect of a valuation list.

PART 10 Certain Ancillary Powers of Officers

45. Power to require information to be supplied.

45.—F66[(1) An officer of the Commissioner, or a person acting on that person’s behalf, may serve a notice on—

• (a) the occupier of any property (whether relevant property or not),

• (b) an interest holder, or

• (c) such other person who, in the opinion of that officer or person so acting as aforesaid, has information in relation to such property,

requiring him or her to supply, within a period specified in the notice (being a period of not less than 28 days beginning on the date of the service of the notice), and in a manner specified in the notice, to the person who served it such information as is specified in the notice, being information that is necessary, in the opinion of that person, for the purpose of the performance by the foregoing officer, or another officer, of the Commissioner of his or her functions under this Act.]

• (2) A person who—

• (a) fails to comply with a notice under subsection (1), or

• (b) supplies information which is false in a material respect in purported compliance with such a notice, knowing it to be so false or being reckless as to whether it is so false,

shall be guilty of an offence.

46. Obligation of occupier of property to supply certain information.

46.—(1) In this section “specified particulars” means, in relation to a property, such particulars as are determined by the Commissioner and specified in a form prepared by him or her for the purposes of this section.

• (2) Within 28 days from the date on which a valuation order is made in relation to a rating authority area, the occupier of each relevant property (other than property referred to in paragraph (a) or (b) of section 19(2)) which is situated in that area on that date shall provide in writing to the Commissioner the specified particulars with respect to that property.

• F67[(3) The occupier of—

• (a) a relevant property which comes into existence after the date on which a valuation order is made in relation to the rating authority area in which the property is situated,

• (b) a relevant property which was not relevant property on the date on which such an order is made in relation to the rating authority area in which the property is situated, or

• (c) a relevant property, on the coming into occupation of that property for the first time or on the entering into a new tenancy agreement in respect of that property,

(not being property referred to in paragraph (a) or (b) of section 19(2)) shall, within 28 days from the date on which the property has come into existence, become relevant property or come into occupation or a new tenancy agreement has been entered in respect of it, as the case may be, provide in writing to the Commissioner the specified particulars with respect to that property.]

• (4) If, by reason of any change of circumstances after the particulars referred to in subsection (2) or (3) with respect to a property have been provided to the Commissioner, any of those particulars, as so provided, ceases to be correct, the occupier of the property shall, as soon as may be after that particular ceases to be correct, provide in writing to the Commissioner a statement correcting that particular.

• (5) A person who—

• (a) fails to comply with subsection (2), (3) or (4), or

• (b) provides a particular or a statement which is false in a material respect in purported compliance with subsection (2), (3) or, as the case may be, (4), knowing it to be so false or being reckless as to whether it is so false,

shall be guilty of an offence.

• (6) In proceedings for an offence under subsection (5) (being an offence consisting of a failure to comply with subsection (2) or (3)), it shall be a defence for the defendant to show both of the following, namely, that he or she was not aware of the specified particulars to be given with respect to the property concerned and that the means by which the notice under subsection (7) was given were not such as to make it reasonably likely that those particulars would have come to the defendant's knowledge.

• (7) Without prejudice to section 22, as soon as may be after he or she makes a valuation order, the Commissioner shall give notice, in such manner as he or she thinks appropriate, of—

• (a) the means by which a person may inspect or, if the person so wishes, obtain a copy of the form referred to in subsection (1) (and the Commissioner shall, accordingly, make available and supply on request, free of charge, by those means a copy of the form to the person),

• (b) the effect of subsections (2) to (5) and, in the case of subsection (5), the penalties provided for by section 65 in respect of the offence provided for by that subsection.

• (8) As regards subsections (4) and (5) and, in the case of the latter subsection, the penalties provided for by section 65 in respect of the offence provided for by that subsection, the Commissioner shall, in addition to giving the notice under subsection (7) with respect thereto, give, in the appropriate period, in such manner and at such intervals (not being of more than 6 months duration in any case) as he or she thinks appropriate, notice of the effect of those subsections and the said penalties.

• (9) In subsection (8) “appropriate period” means the period beginning on the elapse of such time from the giving of the notice under subsection (7) as the Commissioner considers reasonable and ending on the publication date specified in the valuation order concerned referred to in subsection (7).

47. Power to enter.

47.—(1) Subject to subsection (2), F68[a person] in the performance of his or her functions under this Act, may, for the purpose of surveying and carrying out a valuation of any relevant property, at any reasonable time—

• (a) enter on that property, and

• (b) if it is necessary in order to so enter on that property or to survey or carry out a valuation thereof, enter on any other property,

and may survey and carry out a valuation of the first-mentioned property accordingly.

• (2) F68[A person] shall not, without the consent of the occupier of the property, exercise the powers under subsection (1) in relation to a property referred to in paragraph (a) or (b) of that subsection unless, at least 3 days before the date on which he or she intends to so exercise those powers, he or she serves on the occupier of the property a notice of that intention.

• (3) A person who obstructs or impedes F68[a person] in the exercise of any of his or her powers under this section shall be guilty of an offence.

PART 11 Basis of Valuation

48. Method of determining property’s value generally.

48.—(1) The value of a relevant property shall be determined under this Act by estimating the net annual value of the property and the amount so estimated to be the net annual value of the property shall, accordingly, be its value.

• (2) Subsection (1) is without prejudice to section 49.

• (3) Subject to section 50, for the purposes of this Act, “net annual value” means, in relation to a property, the rent for which, one year with another, the property might, in its actual state, be reasonably expected to let from year to year, on the assumption that the probable average annual cost of repairs, insurance and other expenses (if any) that would be necessary to maintain the property in that state, and all rates and other taxes F69[…] in respect of the property, are borne by the tenant.

49. Method of determining property’s value under section 28(4).

49.—(1) If the value of a relevant property (in subsection (2) referred to as the “first-mentioned property”) falls to be determined for the purpose of section 28(4), (or of an appeal from a decision under that section) that determination shall be made by reference to the values, as appearing on the valuation list relating to the same rating authority area as that property is situate in, of other properties comparable to that property.

• (2) For the purposes of subsection (1), if there are no properties comparable to the first-mentioned property situated in the same rating authority area as it is situated in then—

• (a) in case a valuation list is in force in relation to that area, the determination referred to in subsection (1) in respect of the first-mentioned property shall be made by the means specified in section 48(1), but the amount estimated by those means to be the property’s net annual value shall, in so far as is reasonably practicable, be adjusted so that amount determined to be the property's value is the amount that would have been determined to be its value if the determination had been made by reference to the date specified in the relevant valuation order for the purposes of section 20,

• (b) in case an existing valuation list is in force in relation to that area, the determination referred to in subsection (1) in respect of the first-mentioned property shall be made by the means specified in section 48(1) and by reference to the net annual values of properties (as determined under the repealed enactments) on 1 November 1988, but the amount estimated by those means to be the property's net annual value shall, in so far as it is reasonably practicable, be adjusted so that the amount determined to be the property's value is the amount that would have been determined to be its value if the determination had been made immediately before the commencement of this Act.

50. Valuation on the contractor’s basis.

50.—F70[(1)] If, in determining the net annual value of property or any part of it in accordance with section 48, a method of valuation relying on the notional cost of constructing or providing the property or part is used, then, notwithstanding subsection (3) of that section, the net annual value of the property or part, for the purposes of that section, F71[shall, subject to subsection (2), be an amount] equal to 5 per cent of the aggregate of the replacement cost, depreciated where appropriate, of the property or part and the site value of the property or, as the case may be, part.

• F70[(2) An adjustment shall be made so that the amount arrived at by such means to be the property’s net annual value is (insofar as is reasonably practicable and in accordance with section 19(5) or 49, as appropriate) determined by reference to the values of other properties comparable to that property as appearing on the valuation list.]

51. Valuation of certain elements of relevant properties.

51.—(1) In determining, under any provision of this Act, the value of a relevant property, the following shall be valued and taken account of in such determination—

• (a) any plant in or on the property, being plant specified in Schedule 5,

• (b) the water or other motive power (if any) of the property, and

• (c) all cables, pipelines and conduits (whether underground, on the surface or overhead and including all pylons, supports and other constructions which pertain to them) that form part of the property.

• (2) The value of any matter referred to in paragraph (a), (b) or (c) of subsection (1) shall be determined in the same manner as the value of the property to which it relates is determined under the provision concerned of this Act.

• (3) Nothing in paragraph (b) of subsection (1) shall be construed as permitting the value of any machinery in or on the property concerned (not being machinery that constitutes plant specified in Schedule 5) to be taken account of under that subsection unless it is machinery erected and used for the production of the motive power concerned.

• (4) In subsection (3) the reference to machinery erected and used for the production of motive power includes a reference to electrical power connections.

• (5) Notwithstanding anything in paragraph (a) of subsection (1), a part of any plant referred to in that paragraph which is capable of being moved by mechanical or electrical means, other than a telescopic container, shall not be valued or taken account of in the determination of the value of the property to which it relates.

52. Valuations in relation to land or buildings used for advertising stations.

52.—(1) For the avoidance of doubt—

• (a) in determining, under a provision of this Act, the value of land or a building which is used, temporarily or permanently, for the exhibition of advertisements, the use of the land or building for that purpose shall not be taken into account if such use is made pursuant to a right that exists, separately from the land or building, to make use of the land or building for that purpose,

• (b) if land or a building is solely used, temporarily or permanently, for the exhibition of advertisements and such use is not prevented by paragraph (a) from being taken account of in determining, under a provision of this Act, the value of the land or building, then, if the land or building is not occupied for any other purpose, regard shall be had, in making that determination, solely to the fact of its being used for that purpose.

• (2) References in this section to land or a building being used for the exhibition of advertisements shall be construed as including references to land or a building being used for the erection of any structure used for the exhibition of advertisements.

53. Global valuation of property of public utility undertakings.

53.—(1) The Minister may, by order, require F72[Tailte Éireann] to carry out a valuation of relevant properties (taken as a whole as respects the particular undertaking), being properties—

• (a) referred to in subsection (5), or

• (b) referred to in that subsection and falling within a specified category or categories,

and occupied by—

• (i) a specified public utility undertaking, or

• (ii) each public utility undertaking falling within a specified class of such undertaking.

• (2) The value of the properties concerned determined in accordance with such a valuation is referred to in this Act as a “global valuation”.

• (3) An order under subsection (1) shall not—

• (a) be made save after consultation by F73[…] any other Minister of the Government who, in the opinion of the Minister, is concerned in the matter, or

• (b) provide for the valuation of any relevant property occupied by a public utility undertaking for the purpose of generating electricity.

• (4) An order under subsection (1) shall specify a date by reference to which the global valuation or valuations to which it relates shall be made and the date by which that valuation or those valuations shall be required to be entered in the central valuation list under section 55.

• (5) The properties mentioned in subsection (1) are those properties, wherever situated, occupied by the undertaking or each undertaking concerned (whether entered in a valuation list or an existing valuation list or not) that, F72[in the opinion of Tailte Éireann], are used by the undertaking for—

• (a) in case the undertaking is a company, the principal objects of the undertaking as set out in its memorandum of association,

• (b) in any other case, the principal purposes for which, F72[in the opinion of Tailte Éireann], the undertaking carries on business.

• (6) F72[Tailte Éireann] shall—

• (a) in the fifth year after the year in which a global valuation in relation to an undertaking is carried out under an order under subsection (1) or is last carried out under this subsection, or

• (b) at such earlier time as the Minister, after consultation with F73[…] any other Minister of the Government who, in the opinion of the Minister, is concerned in the matter, may require him or her to do so,

carry out a further valuation, being a valuation of the kind referred to in subsection (1), with respect to the relevant properties occupied by the undertaking referred to in that subsection, and such a valuation is also referred to in this Act as a “global valuation”.

• F74[(6A) Where a further global valuation in relation to a public utility undertaking is carried out in accordance with subsection (6), any value in relation to any property that comprised part of the previous global valuation of that public utility undertaking (being its value immediately before it was comprised in the global valuation) but does not comprise part of the further global valuation, shall be entered in a valuation list on the same date as the further global valuation is entered in the central valuation list under section 55.]

• (7) As soon as may be after a global valuation in relation to an undertaking is entered in the central valuation list under section 55, any value in relation to any property comprised in that valuation which is entered in a valuation list or an existing valuation list shall be deleted by F72[Tailte Éireann] from that list.

• F74[(7A) After the carrying out of a global valuation in relation to a public utility undertaking and prior to the carrying out of a further global valuation in accordance with subsection (6), any property or properties comprised in that global valuation shall, except where provided for in subsection (7B), not be subject to a valuation under Part 5 or a revision under Part 6.

• (7B) Notwithstanding subsection (7A), after the determination of a global valuation in relation to a public utility undertaking and prior to the carrying out of a further global valuation in accordance with subsection (6), any property comprised in that global valuation list that is disposed of or, in the opinion of the Commissioner, no longer occupied by that public utility undertaking for the purposes set out in subsection (5), may be subject to a valuation under Part 5 or a revision under Part 6, unless it is subsequently occupied by another public utility undertaking that has been the subject of a global valuation under this section and, in the opinion of the Commissioner, used for the purposes set out in subsection (5).

• (7C) Where a public utility undertaking that has been the subject of a global valuation—

• (a) acquires a relevant property after that global valuation has been carried out, and

• (b) that relevant property is, in the opinion of the Commissioner, used for the purposes set out in subsection (5),

such relevant property shall not be subject to a valuation under Part 5 or a revision under Part 6 until it meets the criteria set out in subsection (7B).]

• (8) F72[Tailte Éireann] shall apportion the global valuation in relation to an undertaking between each of the rating authorities in whose areas property comprised in the valuation is situate in such manner as the Minister shall, after consultation with F72[any other Minister of the Government who, in the opinion of the Minister, is concerned in the matter], by order prescribe and so much of the valuation as is so apportioned to each such authority shall, accordingly, be the valuation of the property of the undertaking situate in the area of the authority.

• (9) An undertaking in relation to which a global valuation is being carried out shall, within F75[2 months] from the date of being requested in writing to do so by F72[Tailte Éireann], supply to F72[Tailte Éireann ] such information as he or she may require for the purpose of the performance of his or her functions under this section.

• (10) F72[Tailte Éireann shall]—

• (a) in the case of a global valuation referred to in subsection (1), on the date specified in that behalf in the order concerned referred to in that subsection, and

• (b) in the case of a global valuation referred to in subsection (6), on such date as he or she considers appropriate,

issue to the undertaking concerned and F72[the Minister and to any other Minister of the Government who, in the opinion of Tailte Éireann, is concerned in the matter] a certificate (in this Act referred to as a “global valuation certificate”) specifying the value, as determined under that order or subsection (6), as the case may be, of the properties comprised in the valuation and stating F72[such other information as Tailte Éireann considers appropriate].

• F75[(11) F72[Tailte Éireann shall], on a date that is not less than 3 months before the date on which he or she issues, in its final terms, under subsection (10), a global valuation certificate, issue a copy of that certificate, in the terms he or she proposes to so issue it under that subsection, to the undertaking concerned, relevant rating authorities F72[, the Minister and any other Minister of the Government who, in the opinion of Tailte Éireann, is concerned in the matter F76[together with issuing] the notice referred to in subsection (12) to the undertaking concerned and the Minister and such other Minister of the Government, if any, who was issued with a copy of the certificate.]]

• F72[(12) The notice mentioned in subsection (11) is a notice stating that, if the undertaking concerned or the Minister or such other Minister of the Government, if any, who was issued with a copy of the certificate referred to in subsection (11) is dissatisfied with any material particular stated in the copy of the certificate referred to in that subsection, it or the Minister or such other Minister of the Government, if any, as was issued with a copy of the certificate may, within 40 days from the date of the issuing of the copy to it or him or her, make submissions under this subsection to Tailte Eireann in relation to the matter (and such an undertaking and the Minister and such other Minister of the Government, if any, issued with a copy of the certificate may make such submissions, within that period to Tailte Eireann accordingly).]

• (13) Submissions under subsection (12) shall, as appropriate—

• (a) specify—

• (i) the grounds on which the person making the submissions (“the person concerned”) considers the global valuation as made under an order under subsection (1) or subsection (6), as the case may be, and indicated in the copy of the proposed global valuation certificate concerned is incorrect, and

• (ii) by reference to such matters as the person concerned considers appropriate, what that person considers the global valuation in relation to the undertaking concerned ought to be,

• (b) specify the grounds on which the person concerned considers any other detail (other than in respect of the global valuation) stated in the said copy is incorrect,

• (c) specify the grounds on which the person concerned considers that a property ought to have been included in, or, as the case may be, excluded from, the said global valuation and what adjustment he or she considers ought to be made to that valuation were that property to be so included or excluded, as the case may be.

• (14) F72[Tailte Éireann] shall consider any submissions made to him or her under and in accordance with subsection (12) and may, if he or she thinks it appropriate to do so, amend the terms of the global valuation certificate concerned proposed to be issued under subsection (10) and issue that certificate, in the terms as so amended, under that subsection accordingly.

54. Appeals against global valuations.

54.—(1) An undertaking, a rating authority and the Minister for the Environment and Local Government may, within F77[28 days] from the date of the Commissioner’s having issued the certificate concerned, each appeal in writing to the Tribunal against—

• (a) a global valuation in relation to the undertaking made pursuant to section 53 and specified in a global valuation certificate issued under that section,

• (b) any other detail stated in the said certificate,

• (c) any decision by the Commissioner to include or not to include any property in that global valuation.

• (2) An appeal made under subsection (1) shall, as appropriate—

• (a) specify—

• (i) the grounds on which the appellant considers that the global valuation made pursuant to subsection (1) or, as the case may be, subsection (6) of section 53 and specified in the global valuation certificate concerned is incorrect,

• (ii) by reference to such matters as the appellant considers appropriate, what the appellant considers the global valuation in relation to the undertaking concerned ought to be,

• (b) specify the grounds on which the appellant considers that any other detail (other than in respect of the global valuation) stated in the said certificate is incorrect,

• (c) specify the grounds on which the appellant considers that a property ought to have been included in, or, as the case may be, excluded from, the said global valuation and what adjustment he or she considers ought to be made to that valuation were that property to be so included or excluded, as the case may be.

• (3) As soon as may be after the receipt by it of an appeal made to it under subsection (1), the Tribunal shall serve a copy of the appeal on the Commissioner and whoever of the following is not the appellant, namely, the undertaking concerned or the Minister for the Environment and Local Government.

• (4) All other documentation and information in writing submitted in connection with the appeal shall be served by the Tribunal on each of the following persons (other than in a case where the person has submitted the particular documentation or information) namely—

• (a) the Commissioner (who shall be the respondent in, and be entitled to be heard, and adduce evidence at, the hearing of the appeal), and

• (b) the undertaking concerned, the Minister for the Environment and Local Government and, if it is the appellant or an appellant, the rating authority concerned, (and the undertaking, that Minister of the Government and such a rating authority shall be entitled to be heard, and adduce evidence at, the hearing of the appeal).

• (5) The Tribunal shall consider an appeal made to it under subsection (1) and may, as it thinks appropriate—

• (a) disallow the appeal and, accordingly, confirm the decision of the Commissioner, or

• (b) allow the appeal and, accordingly, do whichever of the following is appropriate—

• (i) amend the global valuation of, or any other detail in relation to, the property, the subject of the appeal, as specified in the global valuation certificate concerned,

• (ii) decide that property ought to have been included in, or, as the case may be, ought to have been excluded from, the said global valuation and, accordingly, may amend that valuation (and, for this purpose, determine the value of any property that it decides ought to be included in, or excluded from, that valuation).

• (6) The Tribunal shall make a decision on an appeal made to it under subsection (1) within 6 months from the date of its having received the appeal, or as soon as possible thereafter.

• (7) The Commissioner shall, unless the result of the decision of the Tribunal under subsection (5) or, as the case may be, of the High Court or Supreme Court under section 39 (as applied by subsection (8)) makes it unnecessary to do so, amend the relevant global valuation certificate in a manner consonant with the decision of the Tribunal, the High Court or the Supreme Court under subsection (5) or section 39 (as so applied), as the case may be.

• (8) Section 39 shall apply to a determination of the Tribunal under this section as it applies to a determination of the Tribunal under section 37.

55. Central valuation list.

55.—(1) The Commissioner shall maintain and make available for inspection, F78[at his or her office or otherwise], by members of the public a list, which shall be known, and is in this Act referred to, as the “central valuation list”, specifying—

• (a) the global valuation made pursuant to section 53 in relation to each undertaking and for the time being in force,

• (b) the amount of that valuation that has been apportioned to each rating authority in accordance with section 53(8),

• (c) as respects such global valuations generally which are for the time being in force, the aggregate of the amounts of those valuations that have been apportioned to each rating authority in accordance with section 53(8), and

• (d) such other particulars as the Commissioner considers appropriate.

• (2) Relevant property entered in the central valuation list shall be rateable in the area of the rating authority in which it is situate to the like extent as relevant property entered in a valuation list or existing valuation list and so situate is rateable.

PART 12 Rates Incomes of Local Authorities

56. F79[Power to limit rates income.

56.—(1) In this section—

"appropriate year" means the financial year immediately following the effective date in relation to the valuation list that, for the time being, stands published in respect of the area of the rating authority concerned;

"consumer price index number" means the All Items Consumer Price Index Number compiled by the Central Statistics Office;

"consumer price index number relevant to the appropriate year" means the consumer price index number most recently published by the Central Statistics Office before the effective date mentioned in the definition of "appropriate year" in this subsection;

"consumer price index number relevant to the preceding year" means the consumer price index number lastly published by the Central Statistics Office before the day that falls 12 months before the day on which the consumer price index number referred to in the preceding definition is published;

"preceding year" means the financial year that immediately precedes the financial year mentioned in the definition of "appropriate year" in this subsection.

• (2) The Minister for Housing, Planning and Local Government shall, with the consent of the Minister for Finance, make an order requiring a rating authority to exercise its powers to make rates in such a manner as to secure that the total amount liable to be paid to it in respect of rates made by it in the appropriate year does not exceed an amount determined by the formula

(A x (B + C) +G) + (A x (H+I))

where

A is the figure specified in subsection (3),

B is the total amount liable to be paid to the rating authority in respect of rates levied by it in respect of relevant property on the existing valuation list (but excluding relevant property on the Central Valuation List in the preceding year), and

C is an amount determined by the formula

D x (E + F)

where

F80[D is, subject to subsection (2A),] the annual rate on valuation that was levied by the rating authority for the preceding year pursuant to section 3 of the Local Government Rates and Other Matters Act 2019,

E is the aggregate valuation of relevant properties in the area that, pursuant to the exercise of a F81[revision manager]’s powers under section 28(4)(b) of this Act, were included on the valuation list for the preceding year, as that list was amended for that area in relation to those properties under section 28(10),

F is the aggregate of the increases, if any, in valuations for relevant properties in the area that occurred during the preceding year pursuant to the exercise of a F81[revision manager]’s powers under section 28(4)(a) and which exercise resulted in amendments to the valuation list for that preceding year in accordance with section 28(10),

G is an amount to be decided by the Minister in consultation with the Commissioner to represent, in so far as is reasonably practicable, the estimated reduction in the total amount liable to be paid to the rating authority in respect of rates in the appropriate year pursuant to the exercise of the Commissioner’s powers under section 38 so that any amendment of the valuation list pursuant to the Commissioner’s powers under section 38, does not affect the total amount liable to be paid to the rating authority in respect of rates in the appropriate year,

H is the total amount liable to be paid to the rating authority in respect of rates levied by it, in respect of relevant property on the Central Valuation List in the preceding year,

I is an amount determined by the formula

D x (J + K)

where

F80[D is, subject to subsection (2A),] the annual rate on valuation that was levied by the rating authority for the preceding year pursuant to section 3 of the Local Government Rates and Other Matters Act 2019,

J is the aggregate of all global valuation amounts that have been apportioned to the relevant rating authority in accordance with section 53(8), and entered on the Central Valuation List pursuant to the exercise of the Commissioner’s powers under section 53(1) of this Act, during the preceding year, and which exercise resulted in amendments to the Central Valuation List for that preceding year in accordance with section 55,

K is the aggregate of the increases, if any, of the global valuation amounts that have been apportioned to the relevant rating authority in accordance with section 53(8), and entered on the Central Valuation List during the preceding year pursuant to the exercise of the Commissioner’s powers under section 53(6) and which exercise resulted in amendments to the central valuation list for that preceding year in accordance with section 55.

• F82[(2A) Where the annual rate on valuation that was levied by a rating authority for the preceding year 2023 was done pursuant to section 103 (7) of the Local Government Act 2001 and not pursuant to section 3 of the Local Government Rates and other Matters Act 2019, the two references to " section 3 of the Local Government Rates and other Matters Act 2019 " in subsection (2) shall, in relation to that rating authority only and that preceding year only, be read as references to " section 103 (7) of the Local Government Act 2001 " and notwithstanding the Local Government Rates and other Matters Act 2019.]

• (3) The figure mentioned in subsection (2) is the quotient, rounded up to 3 decimal places, obtained by dividing the consumer price index number relevant to the appropriate year by the consumer price index number relevant to the preceding year.]

F83[PART 12A State Land]

56A. F84[State land

56A.—All State land vested in the Minister for Finance, by virtue of section 5 of the State Property Act 1954 or otherwise, immediately before the commencement of section 32 of the Valuation (Amendment) Act 2015, and all rights, powers and privileges relating to or connected with such State land shall, without any conveyance or assignment, stand vested in the Minister for Public Expenditure and Reform for all the estate or interest therein that, immediately before such commencement, vested in the Minister for Finance, but subject to all trusts and equities affecting any such State land continuing to subsist and being capable of being performed.]

56B. F85[Legal proceedings

56B.—Where any legal proceedings are pending to which the Minister for Finance is a party and the proceedings have reference to land transferred by section 56A, the name of the Minister for Public Expenditure and Reform shall, to the extent that they have such reference, be substituted for the Minister for Finance in those proceedings and the proceedings shall not abate by reason of such substitution.]

56C. F86[Power of Minister

56C.—Anything commenced but not completed before the commencement of section 32of the Valuation (Amendment) Act 2015 by or under the authority of the Minister for Finance may in so far as it relates to land transferred by section 56A be carried on and completed by the Minister for Public Expenditure and Reform.]

56D. F87[Instruments to have effect

56D.—Every instrument (including any lease or licence) granted or made in relation to land transferred by section 56A shall, if and in so far as it was operative immediately before the commencement of section 32of the Valuation (Amendment) Act 2015, continue to have effect as if it had been granted or made by the Minister for Public Expenditure and Reform.]

56E. F88[Validity of transfer

56E.—Nothing in this Part shall affect the validity of any transfer of State land or rights, powers and privileges relating or connected thereto effected by the Ministers and Secretaries (Amendment) Act 2011, the Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011) or the Finance (Transfer of Departmental Administration and Ministerial Functions) (No. 2) Order 2011 (S.I. No. 480 of 2011).]

PART 13 Miscellaneous

57. Transitional provisions in relation to matters not completed under Act of 1988 or Act of 1852.

57.—(1) A property in relation to which an application has been made under subsection (1) of section 3 of the Act of 1988, being an application in respect of which a determination under subsection (3) of that section has not been made before the commencement of this Act or in respect of which such a determination has been so made but that determination has not been issued under the said subsection (3) before such commencement, shall be deemed to be property in relation to which the Commissioner has made an appointment of an officer of the commissioner under section 28.

• (2) The person who was assigned by the Commissioner under the Act of 1852 to deal with that application shall be deemed to have been the officer of the Commissioner so appointed.

• (3) Such an application is referred to in subsection (4) as a “relevant application”.

• (4) Subject to subsection (9), so much of subsections (4) to (9) of section 28 in Part 6 and the other Parts of this Act as are appropriate, having regard to the steps that may already have been taken under the Act of 1988 in relation to the application concerned, shall apply to a relevant application with any necessary modifications.

• (5) An appeal made to the Commissioner under, and in accordance with, section 19 or 31 of the Act of 1852, being an appeal in respect of which a determination by the Commissioner under that Act has not been made before the commencement of this Act or in respect of which such a determination has been so made but that determination has not been published under that Act before such commencement, shall be deemed to be an appeal made to the Commissioner under section 30(1).

• (6) Subject to subsection (9), so much of this Act (other than section 31) as is appropriate, having regard to the steps that may already have been taken under the Act of 1852 in relation to such an appeal, shall apply to the appeal with any necessary modifications.

• (7) An appeal made to the Tribunal under, and in accordance with, section 3(5) of the Act of 1988, being an appeal which has not been heard by the Tribunal under that Act before the commencement of this Act or which has been so heard but in respect of which a determination has not been made by the Tribunal before such commencement, shall be deemed to be an appeal made to the Tribunal under section 34.

• (8) Subject to subsection (9), so much of this Act (other than section 35) as is appropriate, having regard to the steps that may already have been taken under the Act of 1988 in relation to such an appeal, shall apply to the appeal with any necessary modifications.

• (9) The officer of the Commissioner, the Commissioner or the Tribunal, as the case may be, in considering, by virtue of this section, an application referred to in subsection (1) or an appeal referred to in subsection (5) or (7), where he or she or it is of opinion that the property concerned is property of a nature that could not have been the subject of an appointment such as is referred to in subsection (1) or an appeal such as is referred to in subsection (5) or (7) if this Act had been in operation at the time of the making of the application or appeal—

• (a) shall give notice to the person or persons concerned of that opinion and invite, by means of that notice, that person or those persons to make submissions in relation to the matter to him or her or it within a specified period (and that person or those persons may make such submissions within that period accordingly),

• (b) may, subject to section 67, having considered any such submissions made to him or her or it within that period, dispose of the application or appeal in such manner as he or she or it considers appropriate.

58. Transitional provision to take account of global valuations made before carrying out of valuation under section 19.

58.—(1) An order under section 53(8) may provide that, in respect of the period for which an existing valuation list remains in force by virtue of section 43 in relation to the area of a rating authority, the valuation referred to in that subsection which is apportioned to that authority by the order shall stand adjusted in a manner specified in the order to make it relative to the value of other properties appearing on the said list.

• (2) If provision as aforesaid is made by an order under section 53(8), the Commissioner shall ensure that, in respect of the period referred to in subsection (1), the central valuation list specifies, in addition to the amounts respectively provided by paragraphs (b) and (c) of section 55(1) to be specified in that list, but in a separate part of that list from the part in which those amounts are specified, the said amounts as they stand adjusted pursuant to the said order.

59. Treatment of certain mines, rights to drill and apartments for rates purposes.

59.—(1) A mine which has been opened on a date before the commencement of this Act (not being a date that falls more than 7 years before such commencement) shall not be rateable until the year after the year in which the mine shall have been opened for 7 years.

• (2) An abandoned mine which has been reopened on a date before the commencement of this Act (not being a date that falls more than 7 years before such commencement) shall not be rateable until the year after the year in which the mine shall have been reopened for 7 years.

• (3) A right to drill for and take away petroleum in respect of a particular oil pool, being a pool from which oil was first produced on a date before the commencement of this Act (“the date of first production”), not being a date that falls more than 20 years before such commencement, shall not be rateable until the 20th year from the date of first production.

• (4) An apartment—

• (a) which ceases to be used as part of an apart-hotel for a period of 12 months or less, and

• (b) which, but for this subsection, would not be rateable during that period by reason of its being a domestic premises,

shall be rateable during that period, unless otherwise exempted from being rateable by virtue of this Act.

60. Evidence of valuation list.

60.—(1) A copy of F89[a valuation list or a valuation list that has been replaced in accordance with section 23 or part] of such a list which is certified F90[by a person], duly authorised by the Commissioner in that behalf, to be such a copy shall, until the contrary is proved, be regarded as a true copy of that list or part.

• F91[(2) The production to the Tribunal or a court of a document purporting to be a copy of F89[a valuation list or a valuation list that has been replaced in accordance with section 23 or part] of such a list and to be certified as such a copy by an officer of the Commissioner or other person duly authorised to do so, shall, without proof of the signature of that officer or other person that he or she was duly authorised by the Commissioner to so certify the document, be sufficient evidence, until the contrary is proved, of the matters stated in the document.]

• F92[(3) The production to the Tribunal or a court of a certificate issued pursuant to section 67(4) purporting to state the value of a property determined under section 67(2) by an officer of the Commissioner or other person duly authorised to do so, shall, without proof of the signature of that officer or other person that he or she was duly authorised by the Commissioner to so certify, be sufficient evidence, until the contrary is proved, of the matters stated in the certificate.]

61. Relevant property constructed over boundary of rating authority area.

61.—(1) If a relevant property is situated partly in one rating authority area and partly in another rating authority area or areas, the Commissioner may, if he or she considers appropriate to do so, treat the property, for the purposes of this Act (including for the purposes of subsection (2)), as if the property—

• (a) were situate in such one of those areas as he or she determines, or

• (b) in case the property is situate in more than 2 such areas (without prejudice to the power to treat it in the manner provided for by paragraph (a)), were situate in such lesser number of areas than it is in fact situate as he or she determines.

• (2) In relation to relevant property that is situate in 2 or more rating authority areas, the Commissioner shall apportion between each of the rating authorities concerned the value of the property determined under this Act in such manner as he or she considers appropriate and so much of that value as is so apportioned to each such authority shall, accordingly, be the value of the part of the property situate in the area of the authority.

• (3) Any provision of this Act conferring a power to issue a valuation certificate or a new valuation certificate shall, in relation to property that is the subject of an apportionment under subsection (2), be construed as requiring that there be issued, on the occasion of the power being exercised, a separate such certificate to each rating authority in respect of which that apportionment is made.

• (4) The value of the property which is stated in such a certificate shall be the value of the property as provided for in the apportionment under subsection (2).

62. Power to revoke certain appointments and appoint substitutes.

62.—(1) The Commissioner may, whenever he or she considers it appropriate to do so, revoke the appointment of F93[a person] made under—

• (a) section 19(2) (which relates to valuation managers), or

• (b) subsection (2) or (3) of section 28 (each of which relates to F93[revision managers]),

and appoint F94[another person] for the purpose concerned under section 19(2) or subsection (2) or (3) of section 28, as appropriate.

• (2) F95[A person] appointed in succession to F95[another person] whose appointment under an aforesaid provision is so revoke may carry on and complete anything commenced by his or her predecessor.

• (3) A reference in this Act to the valuation manager who secured the carrying out of a valuation under section 19 shall—

• (a) if the power of revocation and appointment of F96[another person] referred to in subsection (1) has been exercised in relation to that particular office, be construed (unless the case falls within paragraph (b)) as a reference to the F96[person] who for the time being stands appointed under section 19(2) for the purpose concerned, and

• (b) if the power of revocation as aforesaid has been exercised in relation to that particular office after the carrying out of the valuation to which the appointment revoked relates but before the completion of any act required by this Act to be done, or caused to be done, by that manager in consequence of the carrying out of that valuation, be deemed to be a reference to the F96[person] who for the time being stands appointed by the Commissioner to do or complete, or organise and secure the doing or completion of, that act (which appointment the Commissioner is hereby empowered to make).

63. Correctness of valuation list.

63.—(1) The statement of the value of property as appearing on a valuation list shall be deemed to be a correct statement of that value until it has been altered in accordance with the provisions of this Act.

• (2) The omission from a valuation list of any matter or particular required by this Act to be entered therein or the presence of any inaccuracy in such a list shall not, of itself, deprive of its effect for the purposes of this Act, or any other enactment, any other matter or particular entered in that list.

• (3) The fact that a valuation certificate or new valuation certificate, or a draft of such a certificate proposed to be issued to the person concerned—

• (a) has not been issued, as required by this Act, to the person concerned, or

• (b) has been issued in accordance with this Act to that person but has not been received by him or her,

shall not deprive of its effect for the purposes of this Act, or any other enactment, any matter or particular entered in the relevant valuation list.

• F97[(4) Subsections (1) and (2) shall, with the necessary modifications, apply to an existing valuation list as they apply to a valuation list.]

64. Prosecutions.

64.—(1) Subject to subsection (2), proceedings for an offence under this Act may be brought and prosecuted by the Commissioner.

• (2) Proceedings for an offence under paragraph 13(4) of Schedule 2 shall not be brought and prosecuted by the Commissioner save with the consent of the Director of Public Prosecutions.

• (3) Notwithstanding section 10(4) of the Petty Sessions (Ireland) Act, 1851, proceedings for an offence under this Act may be instituted within 12 months from the date of the offence.

65. Penalties.

F98[65.— (1) A person guilty of an offence under this Act (other than under section 26G or paragraph 9 of Schedule 2) shall be liable, on summary conviction, to a class A fine.

• (2) A person guilty of an offence under section 26G or paragraph 9 of Schedule 2 shall be liable, on summary conviction, to a class A fine or imprisonment for a term not exceeding 6 months or both.

• (3) Where a person is convicted of an offence under this Act (other than section 26G) and there is a continuation of the contravention of the offence by the person after his or her conviction, the person shall be guilty of a further offence on every day on which the contravention continues and for each such offence shall be liable, on summary conviction, to a fine not exceeding €300.]

66. Issue of certificates, service of notices, etc.

66.—(1) A certificate, notice or other document under this Act shall, subject to subsection (2), be addressed to the person concerned by name, and may be issued to, given to or, as the case may be, served on the person in one of the following ways:

• (a) by delivering it to the person,

• (b) by leaving it at the address at which the person ordinarily resides or, in a case in which an address for service has been furnished, at that address,

• (c) by sending it by post in a prepaid letter to the address at which the person ordinarily resides or, in a case in which an address for service has been furnished, to that address,

• (d) where the address at which the person ordinarily resides cannot be ascertained by reasonable inquiry and the certificate, notice or other document relates to land, by delivering it to some person over 16 years of age resident or employed on the land or by affixing it in a conspicuous position on or near the land, or

• (e) by such other means as may be prescribed.

• (2) Where a certificate, notice or other document under this Act is to be issued or given to, or served on, a person who is the owner or occupier of land and the name of the person cannot be ascertained by reasonable inquiry, it may be addressed to the person by using the words the owner or, as the case may require, the occupier.

• (3) A person who, at any time during the period of 3 months after a certificate, notice or other document is affixed under subsection (1)(d), removes, damages or defaces the certificate, notice or other document without lawful authority shall be guilty of an offence.

• (4) For the purposes of this section, a company shall be deemed to be ordinarily resident at its registered office, and every other body corporate and every unincorporated body shall be deemed to be ordinarily resident at its principal office or place of business.

67. Valuation for certain purposes of property falling within Schedule 4.

67.—(1) In this section “property concerned” means property referred to in subsection (9).

• F99[(2) Notwithstanding the preceding sections of this Act, the Commissioner may, in relation to property concerned that falls within Schedule 4 and for the purpose of the provision referred to in subsection (9), on application being made to him or her in that behalf by a person who appears to the Commissioner to have a sufficient interest in the matter, cause the value of the property to be determined in the manner specified in subsection (2A).

• (2A) If the value of a property falls to be determined for the purposes of subsection (2), that determination shall be made by reference to the values of other comparable properties, as appeared on an existing valuation list (as distinct from those that appear on a valuation list published under this Act) relating to the same rating authority area as that property is situate in.]

• (3) The value of the property so determined shall be deemed to be the rateable valuation of the property within the meaning, and for the purpose, of the provision referred to in subsection (9).

• (4) The Commissioner shall issue to the person referred to in subsection (2) a certificate stating the value of the property referred to in that subsection as determined thereunder.

• (5) The Commissioner shall, before deciding whether to accede to an application under subsection (1) in relation to property that appears on an existing valuation list which is for the time being in force, require the applicant to show cause why the valuation of the property appearing on that list will not suffice for the purpose of the provision referred to in subsection (9).

• (6) If an officer of the Commissioner, the Commissioner or the Tribunal, in dealing with an application or appeal referred to in subsection (9) of section 57, considers, having received a submission to that effect under and in accordance with that subsection, that—

• (a) the property, the subject of the application or appeal, is property concerned, and

• (b) the application or appeal ought to be dealt with under that subsection so as to secure a determination of the value of the property for the purpose of the provision referred to in subsection (9),

he or she or it shall deal with the application or appeal under subsection (9) of section 57 accordingly.

• (7) The value of the property that is determined or confirmed by virtue of the property being so dealt with shall be deemed to be the rateable valuation of the property within the meaning, and for the purpose, of the provision referred to in subsection (9).

• (8) The officer of the Commissioner concerned or, in the case of an appeal referred to in subsection (6), the Commissioner shall issue to the person who made the application or appeal referred to in that subsection a certificate stating the value of the property as determined or confirmed by virtue of its being dealt with in the manner referred to in that subsection.

• (9) The provision mentioned in the preceding subsections of this section is any provision of a statute passed before the commencement of this Act, or of an instrument made under such a statute, which imposes as a condition or as one of the conditions for the enjoyment of, or the entitlement to, any right under the statute or instrument a condition expressed to relate to the rateable valuation of a property.

• (10) In subsection (9) “statute” has the same meaning as it has in the Interpretation Act, 1937.