Ossian Smyth (Dún Laoghaire, Green Party) | Oireachtas source

I thank the Senator for asking this question, which the Minister for housing has asked me to answer on his behalf. Tailte Éireann is the State agency formed on 1 March 2023 following the merger of Ordnance Survey Ireland, the Property Registration Authority and the Valuation Office. All the functions previously carried by those bodies are now being performed by Tailte Éireann. Tailte Éireann is independent of its valuation functions under the Valuation Act 2001, as amended, and the Minister has no function in decisions in this regard.

The Act provides that all buildings used or developed for any purpose are rateable, unless expressly exempted under Schedule 4 to the Act. As a matter of course, Tailte Éireann examines all properties on their individual merits by reference to the relevant statutory provisions governing the operation of the Valuation Acts. Subsections 4A and 4B of Schedule 4 provide for exemptions for property used exclusively for community sport and otherwise than for profit. It is understood from Tailte Éireann that an organisation seeking exemption must apply in each case, by way of a revision application to Tailte Éireann valuation. The statutory fee for such an application is €250. Tailte Éireann valuation will then consider the applicability, or not, of the claim for exemption under Schedule 4 to the Act.

There are a number of avenues of redress for an occupier of rateable property who is dissatisfied with a determination of valuation made under the provisions of the Valuation Act 2001, as amended. Before a determination is made, there is a right to make representations to Tailte Éireann on a proposed valuation. Later in the process, if the occupier is still dissatisfied with the determination, there is a right of appeal to the Valuation Tribunal which is an independent body set up for the purpose of hearing appeals against determinations of Tailte Éireann. There is a right of appeal to the higher courts on a point of law. Oireachtas Members may obtain information about specific cases by contacting the dedicated e-mail address in respect of Tailte Éireann at oireachtas@tailte.ie. An organisation itself may contact Tailte Éireann in respect of specific cases by emailing valuationadmin@tailte.ie.