Tommy Broughan (Dublin Bay North, Independent)
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880. To ask the Tánaiste and Minister for Justice and Equality his plans to review the work of the Commissioner of the Valuation Office; the examinations that are being done regarding the revaluation practice carried out by the office; the expected impact on SMEs; and if he will make a statement on the matter. [28805/17]

Tommy Broughan (Dublin Bay North, Independent)
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881. To ask the Tánaiste and Minister for Justice and Equality the number of revaluations under the national revaluation programme carried out by the Commissioner of the Valuation Office; and if he will make a statement on the matter. [28806/17]

Charles Flanagan (Laois, Fine Gael)
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I propose to take Questions Nos. 880 and 881 together.

The Valuation Acts 2001 to 2015 provide for the valuation of all commercial and industrial properties for rating purposes. The Commissioner of Valuation is independent in the performance of his functions under the Acts and the making of valuations for rating is his sole responsibility and I, as Minister for Justice and Equality, have no role in decisions in this regard. While I, as Minister for Justice and Equality, have no direct role in reviewing work done by the Commissioner of Valuation, I should point out that there is an extensive system of redress available to ratepayers who are dissatisfied with the proposed valuations or with any particular on the certificate relating to their property. A dissatisfied ratepayer may make representations to the Valuation Office within 40 days of the date of issue of the certificate. The Valuation Office will consider the representations and may or may not change the proposed valuation depending on the circumstances of each individual property. If a ratepayer is still dissatisfied with the valuation on the final certificate they receive, they then have a right to lodge a formal appeal with the Valuation Tribunal, which is an independent statutory body established for the purpose of hearing appeals against decisions of the Valuation Office.

Having a modern valuation base is very important for the levying of commercial rates on a fair and equitable basis across all economic sectors. This has been the policy of successive governments for many years and is the express purpose of the National Revaluation Programme now being rolled out by the Valuation Office. The National Revaluation Programme currently underway is the first general revaluation of all commercial property in the State since the middle of the 19th century. It is a very significant undertaking involving the valuation of some 150,000 rateable commercial properties. Completing the first revaluation and getting properties in every local authority area onto the 5 - 10 year cycle of revaluations provided for in the legislation represents a sea-change for the rateable valuation system. The present position is that all rateable properties in the Dublin, Waterford and Limerick local authority areas are now revalued. I am advised that in total, approximately 48,600 individual properties have been revalued equating to 57% of the national rateable valuation base in monetary value terms or 32% in numerical terms. In addition, 13 public utilities representing some of the largest ratepayers in the State have been revalued on a global basis.

Significant progress is being made and the National Revaluation Programme has established a momentum which is now being built upon as the current phase of work known as "REVAL 2017" is well underway and scheduled to conclude in September 2017. It covers counties Longford, Leitrim, Roscommon, Westmeath, Kildare, Offaly, Sligo, Carlow and Kilkenny and South Dublin County Council area where a second revaluation is also underway. Proposed valuation certificates issued in January 2017 for counties Leitrim, Longford, Roscommon and Westmeath; in March 2017 for counties Kildare, Offaly and Sligo; and for Carlow and Kilkenny in May 2017. Additionally, proposed valuation certificates issued to all ratepayers in South Dublin county council area in April 2017. Thus, in total, approximately 28,400 proposed valuation certificates have issued. A certificate of final valuation will issue to each ratepayer in the aforementioned counties in early September 2017 and new Valuation Lists for each of the ten counties will be published on 15 September 2017. The valuations on those Valuation Lists will be used as the basis for the assessment of rates by the local authority with effect from 1 January 2018. As indicated above, if a ratepayer is still dissatisfied with the valuation on the final certificate which they will receive next September, they have the right to lodge a formal appeal with the Valuation Tribunal.

Specifically in relation to the impact of revaluation on SMEs, the general outcome of the revaluations conducted to date by the Valuation Office is that about 60% of all ratepayers have had their liability for rates reduced following a revaluation and about 40% have had an increase. I am advised by the Valuation Office that this pattern is expected to be replicated in the counties that are being revalued as part of REVAL 2017.