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Ratepayers

FAQs

Last updated at 17:33 on 05/02/2018

What is a Revaluation?

A Revaluation is the means of reassessing the values of all rateable properties within a Local Authority area by reference to rental evidence at a modern valuation date.

The purpose of a revaluation is to bring more equity, uniformity, fairness and transparency into the local authority rating system resulting in a more equitable distribution of commercial rates among ratepayers. Following revaluation there will be a much closer relationship between the rental value or valuation of a property and its commercial rates liability.

Will the Revaluation increase the commercial Rates income of the Local Authority?

No. Under the Valuation Act 2001 as amended, the commercial rates income of the Local Authority is capped in the year following a revaluation. Any increase in total rates collected will be limited to the rate of inflation plus an allowance for new properties entering the list for the first time.

In effect the outcome of a revaluation is a redistribution of the existing rates liability amongst ratepayers.

What is the "Valuation Date" for Laois County Council Rating Authority?

The valuation date for Laois County Council rating authority is October 30th 2015 as specified in the Valuation Order.  This base date is selected to ensure uniformity is maintained in the years between revaluations.

Will I be contacted during the Revaluation?

Each ratepayer will receive a Notice from the Commissioner of Valuation. As the Revaluation progresses an Officer of the Commissioner of Valuation may contact you for the purpose of obtaining further information or for clarification purposes.

What is Occupier Assisted Valuation?

Part 5A of the Valuation Act 2001-2015, allows a revaluation to be conducted using Occupier Assisted Valuation (OAV). OAV requires you, as occupier of a commercial property, to submit a valuation on your property by completing a Valuation Submission Form.

What is a Notice?

A Notice is issued under Part 5A of the Valuation Act and specifies what is required of an occupier in respect of submitting a valuation on their property.

What do I do once I have received a Notice?

You should read the documents carefully and complete the Valuation Submission Form. This can be done on our website, www.valoff.ie using the Property No and PIN printed on the Notice. Alternatively, if you were provided with a hardcopy form you should complete the form and return it electronically or by post using the enclosed Business Reply Envelope.

I have been provided with an Indicative Valuation where do I find the breakdown of this Valuation?

An indicative valuation will only be shown if you are a Category A Occupier as outlined in the Regulations. A breakdown of your indicative value can be found by accessing our website. To view the breakdown of your indicative valuation please (click here)[Hyperlink to tab on ‘View My Valuation’].

Is the Indicative Valuation on my Notice my new rates liability?

No. The valuation is an estimate of the annual rent which the relevant property could reasonably have been expected to achieve if it had been available to let at the valuation date. The valuation will be used by the Local Authority to calculate the annual rates bill following the completion of the revaluation in 2019.

Am I required to submit my Valuation Submission Form?

Yes. You are legally required to complete your Valuation Submission Form within the statutory time frame.

Under the legislation, a person who fails to comply with this requirement or who provides information which is false in a material respect, knowing it to be false or reckless as to whether it is false, shall be guilty of an offense and liable to a Class A fine.

The legal requirements in this regard are set out in detail in sections 46, and the penalties for offences are specified in section 65 of the Valuation Act 2001, as amended by the Valuation (Amendment) Act 2015.

How do I submit my Valuation?

Each occupier is required to complete and submit a Valuation Submission Form for the property they occupy. 

Visit [Laois Revaluation](link to Laois Reval) for further information about Occupier Assisted Valuation and the revaluation process including guidelines on how to submit your valuation.

Click on the “Submit my Valuation” tab and log in using your unique Property Number and PIN.

Is there a deadline for submitting a Valuation Submission Form?

Yes. If you submit by electronic means the deadline is 50 days from the Date of Issue of your Notice. If you do not choose to submit your form by the electronic means provided the deadline is reduced to 40 days.

These are statutory deadlines set out in the Regulations as amended and cannot be altered.

What information should I submit to support my opinion of value?

The supporting information which is required is dependent on the details which you are disputing. You should submit supporting information in relation to any factors you believe may affect the value of your property.

For example if the floor areas provided are incorrect you will be required to provide an alternative floor area together with a plan (sketched or architectural) and a schedule of areas.  Alternatively if you believe that the valuation is incorrect you must submit your lease or other market information.

Further details relating to supporting information can be found (here)[link?].

What are Additional Items?

Additional items refer to fit out, off licences and items of rateable plant.

An addition for Fit Out is warranted for larger retail units generally greater than 1000sqm. Such units include Department Stores and large Supermarkets.

Where a spirit, beer, and wine retailers off licence is attached to a property an addition is made to represent its rental value.

Items of plant are valued by reference to Section 50 of the Valuation Act 2001, as amended. Examples of Plant include tanks, bins, weighbridges, silos, and dock levellers.

Having reviewed my areas they are incorrect - how do I measure my property?

Information and guidelines relating to the measurement of your property can be found at (Laois Revaluation)[link to Laois Reval].

What happens after I submit my Valuation Submission Form?

The Valuation Office will examine and consider all information received.  

Responsibility for ensuring that all valuations are correct in their own right and equitable and uniform in relation to each other as at the valuation date of 30th of October 2015 rests with the Commissioner.

An officer of the Commissioner will determine the appropriate valuation (NAV) if a valuation is not submitted by the deadline, or substitute their own valuation if the valuation is deemed not to have been made in accordance with the Act and Regulations, following which proposed valuation certificates will then issue to all occupiers.

Will my valuation increase after I make a submission?

The valuation proposed to be entered on the Valuation List may remain the same as the indicative value provided, increase, or decrease.

What happens with the information provided? (GDPR)

The information provided will be kept confidential. It will be used by the Valuation Office for the purpose of conducting the revaluation process only.  Subject to legal obligations of the Valuation Office, the information will not be passed to any third party.

However as the valuations resulting from the process will form the basis of Local Authority rates liabilities from 2019 the Valuation Office is obliged to provide the following to the Local Authority in respect of each rateable property in their area:

  • Name and address of the occupier of the property
  • Location detail relating to the property
  • "Trading as" details, where available
  • Name of immediate lessor, where available
  • Valuation Office Property Number
  • Category and uses of the property
  • Amount of new valuation
  • Date of issue of valuation certificate to occupier

The legal basis for providing this information is contained in Section 71 of the Valuation Act 2001, as inserted by section 37 of the Valution (Amendment) Act 2015 and available at www.irishstatutebook.ie/eli/2015/act/10/section/37/enacted/en/html#sec37

Does the process alter depending on whether I own or rent my property?

No. Regardless of whether you own or lease your property it is valued as if it was vacant and available to rent with reference to market rents as of the Valuation Date. In either case you are required to complete the Valuation Submission Form.

What do I do if my property is no longer commercial?

If your property is no longer commercial or has reverted to domestic use only you are still required to complete the Valuation Submission Form and make your observations stating such under Part 9 of the Valuation Submission Form.

Who should I contact for further information?

Read your Notice carefully and if you need clarification in any aspect of this document you may e-mail LaoisReval@valoff.ie or contact our Helpline by telephoning 01-8171033 / Lo Call 1890 531431 between 9.30am and 5.15pm Monday to Friday, excluding public holidays.