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Submitting application for revision of valuation.

Last updated at 11:54 on 23/04/2015

 Applications for revision can only be submitted where a Material Change of Circumstance has taken place.

What is a “Material Change of Circumstances” (MCC)

Once a valuation is fixed on a property it does not change from year to year. Under the legislation which governs the Valuation Office, a revision of the valuation of your 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. However, the main criteria for satisfying the Material Change of Circumstances rule are as follows

  1. The property is an existing property whose value has changed by virtue of structural/physical alterations (including damage by fire or other physical cause).
  2. The property is an existing property which has been divided into 2 or more separate properties
  3. Two or more existing properties have been amalgamated into a single property

  4. 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
  5. The property is a new property that has never been valued before

No. 1 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.

Please note that a change in the economic circumstances of a property (e.g. something which brings about new trading conditions) does not, in 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.

Each property that is the subject of a revision application will cost €250. This applies to all properties, even as a result of an amalgamation of properties (3 properties amalgamated = 3 X €250 = €750 payment). Please note payment must be made by credit card at time of submission.

Please locate your property on our database and proceed to submit listing, complete the form and make payment. A member of staff will be in contact in due course. Consideration of a listing for revision may require a valuer from the Valuation Office to inspect your property to conduct a survey.

Submit application for revision