Dan Neville (Limerick, Fine Gael)
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147. To ask the Minister for Public Expenditure and Reform if an appeal with the Valuation Office will be lodged on behalf of a person (details supplied) in County Limerick; and if he will make a statement on the matter. [37089/15]

Brendan Howlin (Wexford, Labour)
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As part of the revaluation of all rateable property in the Limerick City and County council area conducted in 2014, a proposed valuation of €3,960 was placed on the subject property by the Valuation Office, and a notice to this effect  dated 10th June 2014 issued to the occupier. The notice advised him that if he was dissatisfied with the proposed valuation or with any other particular stated in the Proposed Valuation Certificate that he had a right to make representations to the Valuation Manager within 28 days. No such representations were received. A final Certificate of Valuation was issued to the occupier on 11th December 2014 informing him that if he was dissatisfied with the valuation of €3,960 or with any particular on the Certificate, he had a statutory right of appeal to the Commissioner of Valuation. The occupier did not exercise his right of appeal.

The Commissioner of Valuation is independent in the exercise of his duties under the Valuation Acts 2001 to 2015 and the making of valuations for rating purposes is his sole prerogative as provided by those Acts. The statutes do not accord me, as Minister, any function in this regard. The Valuation Office has no authority under the legislation to give further consideration to the valuation of the subject property. The position for all occupiers of property is that once a valuation is fixed on a property it can only be altered where a "material change of circumstances" has taken place. This is defined in the Valuation Acts, 2001 to 2015, as a change of circumstances, which consist of a new building, a change in value to an existing building due to structural alterations to that building, total or partial demolition of a building or a sub-division or amalgamation of a relevant property.