Simon Harris (Wicklow, Fine Gael) | Oireachtas source

The conversation on amendments Nos. 58 and 59 probably leads into this area. This amendment aligns the consideration by the Valuation Tribunal of appeals with the grounds on which an appeal can be made under section 35 and with the determination of value by the valuation manager, under section 19, or the revision manager, under section 49, as appropriate. These amendments are a response to the debate that centred on what the tribunal can consider when considering an appeal that concerns the value of a property. The wording published in the Bill was considered too restrictive and, as we have already discussed, there has been extensive consultation with stakeholders in arriving at the working now proposed.

The amendment seeks to preserve the principles of correctness of value and equity and uniformity of value throughout the process from initial determination of value through to the decision on appeal.

Where the Valuation Tribunal allows an appeal under section 37 with a view to amending the valuation, it is required to achieve a determination of the value of the property concerned that accords with what is required to be achieved by section 19(5) or, in the case of an appeal from a valuation made under section 28, with that required to be achieved by section 49. In essence, the Valuation Tribunal is based on a similar position of the valuation manager or revision manager, as the case may be, when determining the value of a particular property. The objective is to ensure that the valuation manager and the Valuation Tribunal on appeal apply the same criteria when determining values. I could continue but I would probably be repeating the arguments I made in respect of amendments Nos. 58 and 59. This is something we will continue to engage with stakeholders on in advance of Report Stage.