Simon Harris (Wicklow, Fine Gael) | Oireachtas source

The Valuation Tribunal is an independent body set up under the Valuation Act 1988 and continued in the Valuation Act 2001 to hear appeals against decisions of the Commissioner of Valuation.

The governing positions before the tribunal are contained in Schedule 2 of the 2001 Act. The amendments to this Schedule are primarily aimed at streamlining and improving the operation of the tribunal, increasing throughput of cases and reducing costs by giving the tribunal more flexibility in how it exercises its function. I am proposing change in a number of areas.

This amendment provides that a division of the tribunal can consist of one member or three members. At present, a division must have three members. For suitable cases this will allow more throughput at less cost and a more efficient hearing of appeals. The amendment also provides for the determination of an appeal on the basis of written documentation without the need to hold a formal hearing to which all parties would have to be summoned. Again, this will give the tribunal more flexibility to operate in a quicker and more efficient manner. The amendment provides that evidence to the tribunal may be delivered orally by all parties to an appeal. At present, this is limited to the appellant and the respondent.

Paragraph 13 of Schedule 2 provides that where a member of the tribunal has a beneficial interest that member shall disclose it, shall take no part in the consideration of the appeal and shall not vote or act in the determination of the appeal. This amendment extends what is regarded as a beneficial interest to situations in which the member is entitled to derive an interest in income, dividend, revenue, profit share or any other benefit from the use, rental, letting or disposal of part or all of the property. Current beneficial interest centres on being the owner or the occupier or being connected to the owner or the occupier. Extending what is regarded as a beneficial interest removes any doubt about where a potential conflict of interest could arise. At present, to have a beneficial interest, the member or spouse has to be the owner or occupier or connected to the owner or occupier of the property, as I have outlined.

I wish to flag an amendment to Schedule 2 that I will propose on Report Stage. It is a technical amendment that will remove any doubt about the tribunal's right to publish its decisions. On Report Stage there will also be amendments to include transitional provisions. The drafting of these amendments is deliberately left as late as possible so that the scenarios that will exist when the new legislation is enacted can be predicted as accurately as possible. The transitional provisions have to cater for whatever is in progress when the new legislation takes effect. I look forward to debating these on Report Stage.

Section 28 of the Bill is deleted as it is no longer required, and the amendment to give effect to this was effectively made in the Local Government Reform Act 2014.