Written answers

Tuesday, 23 May 2017

Department of Justice and Equality

Commercial Rates Calculations

Photo of Tom NevilleTom Neville (Limerick County, Fine Gael)
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100. To ask the Tánaiste and Minister for Justice and Equality the status of a valuation visit for a property (details supplied) in County Limerick by an official from the Valuation Office; and if she will make a statement on the matter. [24095/17]

Photo of Frances FitzgeraldFrances Fitzgerald (Dublin Mid West, Fine Gael)
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The Valuation Acts 2001 - 2015 provide for the valuation of all commercial and industrial property for rating purposes and the Commissioner of Valuation is independent in the performance of his functions under the Act and the making of valuations for rating is his sole prerogative and I, as Minister for Justice and Equality, have no function in decisions in this regard.

Under section 28 (4) of the Valuation Act 2001 (as amended), a Revision Manager may carry out a revision of valuation in relation to a particular property only if a material change of circumstances (MCC) has occurred since the property was last revised. MCC is defined in section 3 of the Act as a change of circumstances, which consist of a new building, a change in value due to structural alterations of an existing building, total or partial demolition of a building or a sub-division or amalgamation of relevant property. The definition does not allow for a revision of valuation where the change in value is due to economic factors, differential movements in property values or other external factors such as roads or other infrastructural development in the vicinity of a property.

I am informed by the Valuation Office that an application for a revision of valuation has been received from the occupier of the property referred to by the Deputy, and a Revision Manager will shortly consider the case and issue a determination in relation to the valuation. Prior to this, an inspection of the premises will be arranged with the occupier for a mutually convenient date within the next two weeks or so. Following the determination of a proposed valuation, a notice of the decision will issue to the applicant, who, if dissatisfied with the decision, will have the right to make representations in respect of the proposed revision and will have 40 days to do so, from the date of issue of the certificate.

The occupier will have a further statutory right to make an appeal to the Valuation Tribunal, if dissatisfied with the outcome of their representations. The Valuation Tribunal is an independent body set up to settle disputed valuations between the Commissioner of Valuation and individual ratepayers.

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