Catherine Byrne (Dublin South Central, Fine Gael) | Oireachtas source

On behalf of the Tánaiste and Minister for Justice and Equality, I thank the Deputy for raising this issue. I should point out that the Valuation Office came within the aegis of the Department of Justice and Equality with effect from 1 January 2016. Under the Valuation Acts 2001 to 2015, the Commissioner of Valuation who is independent in carrying out his functions has sole responsibility for the maintenance of valuation lists for all commercial properties in the State which are used by all local authorities in the calculation of rates. The Minister for Justice and Equality has no role in that regard.

Under Irish law, there is a distinct separation of functions between the valuation of rateable property and the setting and collection of commercial rates. The amount in rates payable by a ratepayer in any year is a product of the valuation set by the Commissioner of Valuation, multiplied by the annual rate of valuation decided annually by the elected members of each local authority. Having a modern valuation base which reflects contemporary market conditions is important for the levying of commercial rates on a fair and equitable basis across all economic sectors. This has been the policy of successive Governments for many years and is the express purpose of the national revaluation programme being rolled out by the Valuation Office on an accelerated basis under the direction of the Commissioner for Valuation. This is the first revaluation of all rating authority areas in more than 150 years. The revaluation provisions in the Valuation Acts 2001 to 2015 provide for the revaluation of all rateable property within a rating authority area so as to reflect changes in value due to economic factors, differential movements in property values or other external factors such as infrastructural changes in the vicinity of a property and changes in the local business environment.

As the Deputy will be aware, a revaluation is a revenue neutral exercise from a local authority perspective. I am advised that the general outcome of the revaluations conducted to date has been that approximately 60% of ratepayers have had their liability for rates reduced following a revaluation and that approximately 40% have had an increase, a pattern which is expected to be replicated elsewhere as the programme advances. The current phase of the national revaluation programme is known as REVAL 2017 and covers the revaluation of all rateable properties in counties Longford, Leitrim, Roscommon, Westmeath, Offaly, Kildare, Sligo, Carlow and Kilkenny, where a revaluation is being undertaken for the first time since the 19th century. The current phase also includes the second revaluation of the South Dublin County Council area. The revaluation in all of these counties will be completed in September and become effective for rating purposes from 2018 onwards. The next phase of the programme covering a further batch of local authority areas yet to be decided will begin immediately thereafter.

The Valuation Acts expressly require the Valuation Office to produce valuations that are correct, equitable and uniform. An extensive system of redress is available to ratepayers dissatisfied with a proposed valuation. A dissatisfied person can make representations to the Valuation Office within 40 days of the date of issue of the proposed valuation certificate. The Valuation Office will consider the representations and may or may not change the proposed valuation, depending on the circumstances of each individual property. Ratepayers who are still dissatisfied can lodge a formal appeal to the Valuation Tribunal, an independent statutory body established to hear appeals against decisions of the Commissioner of Valuation.

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