Simon Harris (Wicklow, Fine Gael) | Oireachtas source

The 2001 Act introduced a new first-line opportunity for ratepayers to challenge proposed valuations by means of making representations, a matter to which I have already referred during the course of this debate. This relatively informal process was designed to allow and has enabled the Valuation Office to engage constructively with ratepayers before valuations are finalised and published. The Act also preserved the existing appeal to the commissioner and the subsequent appeal to the Valuation Tribunal. There is a further appeal to the higher courts on points of law. This provides ratepayers with up to four different occasions of appeal, which is out of kilter with practice in other jurisdictions. In order to streamline the appeals process while maintaining due process and appropriate appeal opportunities for ratepayers, the Bill proposes to abolish the appeal to the commissioner while preserving the right to make representations on the appeal to the tribunal and, thereafter, to the higher courts on points of law. The proposed abolition of the appeal to the commissioner following the determination of a valuation under the 2001 Act will mean that all formal appeals will be heard by the Valuation Tribunal.

Amendments Nos. 47 and 48, which relate to section 34, are required as a consequence of amendments proposed elsewhere, particularly those to section 26 and provisions relating to occupier-assisted valuation. It will now be possible for an occupier who assisted in the valuation of his or her property to appeal the final determination, which is quite important. This correctly aligns the right of appeal of occupiers who participated in the occupier-assisted valuation with the right of appeal with the right of appeal of those who had their valuations determined directly by the Valuation Office in the traditional manner.

Amendments Nos. 49 and 51 involve renumbering, while amendment No. 50 deletes superfluous wording.

Amendment No. 52 provides, in the interests of fairness, that the appeal provisions previously enjoyed by appellants to the commissioner will now apply in respect of appeals to the tribunal. As a result, an appellant will now be able to pursue any appeal to the tribunal which he or she could pursue by way of appeal to the commissioner heretofore.

Section 45 of the Valuation Act 2001 empowers an officer of the commissioner to serve a notice on a person who is the owner or occupier of a property requiring him or her to supply within a period specified in the notice such information as is specified in that notice. A person who fails to comply will be guilty of an offence in respect of which the Act provides for prosecution and penalties. The purpose of amendment No. 53 is to encourage and incentivise an occupier of a property to provide information when requested and to ensure fair procedures in appeals coming before the Valuation Tribunal. This will be done by precluding the occupier of a property from gaining an unfair advantage in the consideration of evidence which, under current arrangements, could occur if the occupier withholds the required information until he or she presents it for the first time at a hearing of the tribunal when there is no opportunity for the commissioner, as a respondent to the appeal, to examine the material presented and make a substantive response. A practical interpretation of this amendment must be assumed. If the occupier could not have had the information when it was sought, he or she will not be put at a disadvantage. A person who fails to comply with a request for information under section 45 can already be found guilty of an offence. People are rarely, if ever, prosecuted for such offences. As a result, the more practical outcome is to provide that the withheld information cannot be used for benefit the appellant to the detriment of other occupiers in the relevant rating authority area, including his or her competitors who will have already provided accurate information or not withheld it during an appeal.

Amendment No. 55 arises as a consequence of the proposed changes to the occupier-assisted valuation provisions contained in section 11 of the Bill. Amendments Nos. 54, 56 and 57 are minor and technical in nature and involve renumbering.