Jimmy Deenihan (Kerry North, Fine Gael)
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Question 156: To ask the Minister for Finance if he is satisfied that the valuation issued by the Valuation Office in respect of the National Aquatic Centre was valid; and if he will make a statement on the matter. [40198/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The responsibility for making valuations and issuing valuation certificates for rating purposes under the Valuation Act, 2001 rests with the Commissioner of Valuation. There is provision for the ratepayer to make representations before the valuation becomes effective. If the ratepayer is dissatisfied with the outcome of his representations there is a right of appeal, also embodied in the Act, in the first instance to the Commissioner and subsequently to the independent Valuation Tribunal. There is a further right of appeal to the Superior Courts on a point of law.

I am informed that the current rateable valuation on the National Aquatic Centre was determined on appeal to the Commissioner in 2004. The valuation of the Aquatic Centre was also the subject of a Valuation Tribunal appeal in 2008 and neither its valuation nor rateable status was altered.

Currently, rateable properties in Fingal, including the National Aquatic Centre, are the subject of a revaluation under the provisions of the Valuation Act, 2001. This revaluation will be completed with the publication of a new valuation list for Fingal on the 31 December 2009. There will in every case, as per the Act, be a right of appeal to the Commissioner of Valuation in the first instance and subsequently to the independent Valuation Tribunal.

The Commissioner of Valuation is independent in the exercise of his duties under the Valuation Act, 2001 and the making of valuations for rating purposes is his sole prerogative. The statute does not accord me as Minister for Finance any function in this regard. The extensive appeal provisions provide safeguards in protecting the rights of ratepayers and ensuring the validity of the valuations assessed under the provisions of the Valuation Act.