Revision Frequently Asked Questions
Last updated at 15:15 on 12/11/2015
Where can I get information on the partial exemption for Sports Clubs?
General information is available in the News section.
More detailed information is available in the FAQ and the application form (Form R2) is available from the Revision Forms section.
What is Revision?
Revision is the means through which the valuation of a particular property may be assessed between Revaluations of the entire rating authority area in which that property is located. The legislation governing revision of valuations is set out in the Valuation Act 2001, as amended by the Valuation (Amendment) Act 2015
An occupier of a property, an interest holder in that property, or the Local Authority in whose rating authority area the particular property is located may make an application to the Commissioner of Valuation to have the valuation of a property revised. An application for Revision may result in a valuation increasing, decreasing or remaining the same. There are very specific grounds to be met, set out in legislation, before a valuation may be revised.
All applications for a revision of valuation must be made on the specified format accompanied by a fee of €250.
What is the difference between Revision and Revaluation?
The terms "Revision" and "Revaluation" have very distinct meaning and application in Irish valuation law. "Revaluation" refers to the carrying out by the Valuation Office of a new valuation of every relevant property in a particular rating authority area. The legal provisions which govern this are set out in the Valuation Act 2001, as amended by the Valuation (Amendment) Act 2015. Essentially, the process commences when the Commissioner of Valuation makes a statutory order and the process results in the publication of a list containing the valuations of all properties therein.
"Revision", on the other hand, is the means through which the valuation of a particular property may be assessed between revaluations of the entire rating authority area in which that property is located. The legislation governing revision of valuations is set out in the Valuation Act 2001, as amended by the Valuation (Amendment) Act 2015.
All applications for a revision of valuation must be made on the specified form and accompanied by a fee of €250
What if I want the Valuation of a property revised?
Once a valuation is fixed on a property it does not change from year to year. Under the legislation which governs the Valuation Office, (the Valuation Act 2001, as amended by the Valuation (Amendment) Act 2015) a revision of the valuation of a particular property may only be carried out if a "Material Change of Circumstances" has taken place since the property was last valued.
Material Change of Circumstances is defined in the Valuation Act 2001, as amended by the Valuation (Amendment) Act 2015. However, the main criteria for satisfying the Material Change of Circumstances rule are as follows:
- The property is a new property that has never been valued before.
- The property is an existing property which has been divided into 2 or more separate properties.
- Two or more existing properties have been amalgamated into a single property.
- There has been a change in the rateable status of an existing property. This occurs when a property which was previously rateable becomes no longer rateable or a property which was not previously rateable has now become rateable.
- The property is an existing property whose value has changed by virtue of structural/physical alterations (including damage by fire or other physical cause).
No. 5 above refers to a situation where an existing property undergoes structural/physical alterations which affect the value of the property. This usually refers to extensions, demolitions or other situations where the physical size or nature of the property has changed significantly (either made larger or smaller). It is important to note this condition in its entirety - i.e. the changes to the property must have brought about a change to its value. For example, a minor alteration such as adding a small porch to the front of a building will increase its total size, but may not affect its overall value for rating purposes. Also, a simple change of use is not sufficient on its own to be considered a Material Change of Circumstances, if the physical "bricks and mortar" of the property have not been altered.
Unless a ratepayer's property meets at least one of the conditions above, the Valuation Office will not be able to legally amend or alter a valuation.
Also, a change in the economic circumstances of a property (e.g. something which brings about new trading conditions) does not, of itself, constitute a Material Change of Circumstances which would result in a successful application for a revision of valuation. However, such factors are taken into account during the total revaluation of an entire local authority area. The Valuation Office is currently conducting a national programme of revaluation of all local authority areas and this will be repeated on a cyclical basis every 5 to 10 years.
Will I be contacted about my revision request ?
After inspecting the property, the Revision Officer will issue a draft certificate containing the proposed valuation and other details of the property. If you are unhappy with the valuation or other details contained in the draft certificate, you may make representations, in writing, to the Revision Officer within 40 days of the issue of the draft certificate.
Following consideration of your representations the Revision officer will send you the final valuation certificate.
Can I appeal against my valuation?
You can appeal against the valuation to the Valuation Tribunal within 28 days from the date of issue of the final valuation certificate. The Valuation Tribunal is an independent body set up to settle disputed valuations between the Valuation Office and ratepayers or local authorities. The appeal must be in writing, must specify the grounds of appeal and be accompanied by the appropriate fee.
Is a decision of the Valuation Tribunal final?
A decision of the Valuation Tribunal is final in relation to the amount of the valuation. However, there is a further right of appeal to the High Court on a point of law.
What is the cost of making an Appeal to the Valuation Tribunal?
The amount of the fee is determined by the valuation of the property. See table below:
Not exceeding €50 €95
Exceeding €50 and not exceeding €150 €125
Exceeding €150 and not exceeding €650 €300
Exceeding €650 €500
Do I need to use a professional adviser?
You do not need to have independent professional representation during any discussions or interaction with the Valuation Office about the valuation of your property. The Valuation Office will deal with you directly and will present information to you in a clear, objective and comprehensive manner.
However, if you wish to be represented professionally, or wish to seek independent advice, the Society of Chartered Surveyors Ireland (SCSI) in association with the Royal Institution of Chartered Surveyors (RICS) has produced a document "Professional Advice on Revaluations and General RatesAssessments" which is available on their website. If you are considering engaging a private rating consultant, this document provides practical guidance, including advice on the issues you should be wary of.
To whom do I pay my rates?
Your Local Authority sets the annual rate of valuation. Any queries you may have regarding the amount of rates, method of payment etc should be made directly to the Rates Office of your Local Authority.