Revision FAQs

Revision is the mechanism by which an occupier of a property, an interest holder in that property, or a Local Authority may have the valuation of an individual property reassessed ("revised").  An application for Revision may result in a valuation increasing, decreasing or remaining the same.

There are very specific grounds to be met, as set out in legislation, before a valuation may be revised. All applications for a revision of valuation must be accompanied by a fee of €250. This can applied for on our website here.

Community Sports Clubs registered under the Registration of Clubs (Ireland) Act 1904 will not be liable for commercial rates on buildings, or parts thereof, that generate income from participants in community sport or from community organisations that use the building, or part thereof, for community purposes.
Buildings, or parts thereof, used in conjunction with the sale or consumption of alcohol or food, retail use or hire for profit (other than as outlined in the previous paragraph) are liable for rates.

An exemption can be applied for via our Revision Portal. Please include all relevant documentation in relation to the partial exemption with your application. 
Please note, your application must include:

• Internal and External photos of the building(s)
• Floor plans, including dimensions at a scale of 1:50 or 1:100. The floor plans must show the dimensions and use of each room, or each area of the building and must clearly distinguish the areas over which the exemption from rates is claimed.
• A site location map (A4 size) identifying the location of the club.

The Lot numbering used by the Valuation Division may not match the local number used in many instances. Our lot numbering system is derived from maps which were first produced as far back as the mid-18th century and so the local numbering systems do not correspond, although we are now moving to a system whereby they will.

To check if this address matches your property you can view this on our website at www.valoff.ie.

You will be contacted by the official designated to carry out the Revision in order to arrange a visit to the property. After inspecting the property, Tailte Éireann will issue a certificate containing the proposed valuation and other details of the property.

If you are dissatisfied with the amount of the proposed valuation or other details contained in the certificate, you may make representations free of charge, in writing, to Tailte Éireann within 40 days of the issue of the certificate.

You may appeal against the valuation to the Valuation Tribunal within 28 days from the date of issue of the valuation certificate. The Valuation Tribunal  is an independent body established to determine appeals of valuations made by Tailte Éireann.  The appeal must be in writing on the specified form, must specify the grounds of appeal and be accompanied by the appropriate fee. The Tribunal website can be found here.

The 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.

The amount of the fee payable to the Tribunal is determined by the valuation of the property. Please see The Valuation Tribunal website for more details.