Last updated at 12:47 on 08/11/2018
The Valuation Office is the State property valuation agency. Our core business is the valuation of commercial and industrial property for commercial rates purposes. In conducting our business, we interact regularly with a wide range of customers including ratepayers and other members of the public, Local Authorities, professional agents acting on behalf of ratepayers or other clients, genealogical researchers and genealogical agents, and staff of other Government Departments and Offices. The Office also provides a “Market Value” service to a broad range of public sector customers (read more)
Our mission is to support Government policy by delivering an effective and impartial property valuation service for citizens and other stakeholders.
The core function of our Office is the production and maintenance of fair and equitable valuations of commercial and industrial properties under the provisions of the Valuation Acts 2001 to 2015. These valuation lists provide the basis for the assessment and levying of commercial rates by local authorities.
Our vision is to be a world-class property valuation provider for the State and the people of Ireland.
Read more about Our Mission, Our Mandate and Our Vision in our Strategic Plan 2018-2020
A Brief History Of The Valuation Office
A system of taxes or rates was first formalised in legislation by Queen Elizabeth 1 in 1601. The royal decree was all persons should pay a tax which was later altered to a property tax. King George IV initiated the first Government Valuation of Ireland Act in 1826 and Sir Richard Griffith was appointed to be the first Commissioner of Valuation to oversee the implementation of the Act.
In 1838, when the Poor Law Act was enacted, it was the first Act of Parliament to set as the base for poor law relief, the valuation of every tenement or building in the country. The basis of valuation was to be net annual value. There then followed changes in procedures in the Poor Law Acts of 1839, 43, 47, 48, 49 and the dawn of a new era with the introduction of the Valuation of Ireland Act, 1852 which provided for the first general valuation of all tenements in Ireland, a task which was undertaken and completed in 1864 by Commissioner Griffith. This valuation has been known ever since as the Primary Valuation of Ireland as it was the first time that each tenement was valued separately, as distinct from the townland which was the unit of valuation introduced by the 1826 legislation..
In 1986 a new Valuation Act made provision for valuing certain types of machinery or industrial plant and the legislation also formalised the use of a fraction of actual net annual value to make rateable valuations relative in a modern context.
Further refinements to the system were introduced by the Valuation Act, 1988 which provided primarily for the global valuation of public utility undertakings and the setting up of the Valuation Tribunal which is an independent body to hear appeals against decisions of the Commissioner of Valuation. This body took over the function previously carried out by the Circuit Court.
A comprehensive statute was introduced in 2001, which modernised the valuation code in general and repealed all previous Valuation Acts which had been in place since the middle of the 19th century. The new Valuation Act 2001 provided for a streamlining of the system of valuation and appeals and most notably provided for the revaluation of all properties in Ireland. As a consequence, the national revaluation programme has been concluded in the three county council areas in Dublin, i.e. South Dublin, Fingal and Dun Laoghaire-Rathdown, in Dublin City Council, Waterford City and County Council and in Limerick City and County Council. Since November 2015, revaluation of Kildare, Offaly, Westmeath, Longford, Leitrim and Sligo County Councils has been underway and the revaluation of Roscommon County Council commenced in January 2016. A series of amendments to the Valuation Act 2001 were enacted through the Valuation (Amendment) Act 2015 which came into force on 8th June 2015. An administrative “Working Consolidation” of the current valuation legislation is available here.
Corporate Governance Framework
This Corporate Governance Framework has been prepared in accordance with the principles and requirements set out in the Corporate Governance Standard for the Civil Service, taking into account the particular requirements of the Valuation Office.