Malcolm Noonan (Carlow-Kilkenny, Green Party) | Oireachtas source

I accept the valid points made by the Deputy on community needs and urban regeneration, which is critical. The Valuation Office is engaged in a national revaluation programme, the immediate objective of which is to ensure the first revaluation of commercial and industrial properties in all rating authority areas in over 160 years is conducted across the country as soon as possible and on a phased basis. Substantial progress has been made in this regard. The latest part of the programme is known as Reval 2023 and comprises revaluation of rateable properties in the rating authority areas of Clare, Donegal, Dún Laoghaire-Rathdown, where it will be the second revaluation, as well as Galway, Kerry and Mayo county councils and Galway City Council. This is due to be completed in 2023 and, following this, Cork city and county councils are the remaining local authority areas to be revalued for the first time.

The Valuation Office has endeavoured to progress the national revaluation programme in tandem with providing an effective revision service. In recent years, a backlog of revision cases has developed. The Valuation Office has taken steps to address this, including outsourcing revision work to a third-party provider. The outsourcing has supported the Valuation Office in its revision work.

To eliminate the backlog of revision applications is an objective of the Valuation Office's strategic plan 2021-23. In the Valuation Office's oversight and delivery agreement with the Department of Housing, Local Government and Heritage, quarter 4 of 2022 is the target date for finalising plans to commence section 28(5).

The Covid-19 pandemic has impacted on Valuation Office services, including revision services. There were periods during the pandemic when inspections of properties were not possible due to restrictions. Part of the national revaluation programme, now known as Reval 2023, was originally commenced with a valuation date of September 2019. On foot of the pandemic, the valuation date is set for 1 February 2022. This has necessitated the Valuation Office recalibrating its valuations for this revaluation.

The Valuation Tribunal, an independent body set up for the purpose of hearing appeals against determinations of the Valuation Office, has increased the volume of appeals it is processing. In responding to the increased volume of appeals being processed, the Valuation Office has had to increase the resources applied to this task.

The Valuation Office is mindful of the backlog of revision cases from local authorities and third parties. Measures to address this backlog effectively need to be in place before section 28(5) can be addressed. Options to address it continue to be considered and the Valuation Office will continue to engage with the Department of Housing, Local Government and Heritage to find a way to ultimately allow section 28(5) to be commenced and adhered to.

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