The principal legislation governing the valuation of property for rating purposes in Ireland is the Valuation Act 2001. This Act has been amended on a number of occasions since it came into effect on 1st May 2002.
Administrative consolidation of legislation governing the Valuation Office
In September 2016, the Law Reform Commission completed an administrative consolidation of the Valuation Act 2001, as amended, and the revised Act with annotations is now available on the Law Reform website
This revised Act has been prepared by the Law Reform Commission in accordance with its function under the Law Reform Commission Act 1975 (No. 3 of 1975) to keep the law under review and to undertake revision and consolidation of statute law.
All Acts of the Oireachtas up to and including the Energy Act 2016 (No. 12 of 2016), enacted on 30th July 2016, and all statutory instruments up to and including the Valuation Act 2001 (Global Valuation) (Apportionment) (RTÉ Transmission Network Limited) Order 2016 (S.I. No. 495 of 2016), made on 24th September 2016, were considered by the Law Reform Commission in the preparation of this Revised Act.
Amendment of Valuation Act 2001 by sections 3 and 4 of the Courts Act 2016 (No.22 of 2016)
Subsequent to the above “Administrative consolidation” prepared by the Law Reform Commission, section 3 of the Courts Act 2016 has amended Section 60 of the Valuation Act 2001, as follows:
Amendment of section 60 of Valuation Act 2001
Section 60 of the Valuation Act 2001 is amended by the insertion, after subsection (2), of the following:
“(3) The production to the Tribunal or a court of a certificate issued pursuant to section 67(4) purporting to state the value of a property determined under section 67(2) by an officer of the Commissioner or other person duly authorised to do so, shall, without proof of the signature of that officer or other person that he or she was duly authorised by the Commissioner to so certify, be sufficient evidence, until the contrary is proved, of the matters stated in the certificate.”.
Section 3 of the Courts Act 2016 is a technical provision which substitutes a new text for section 60(3) of the Valuation Act 2001. The revised text of subsection (3) now provides that production to a Tribunal or Court of a certificate issued under section 67(4) by an authorised officer shall be sufficient evidence, until the contrary is proved, of the matters stated in the certificate. This obviates the need to otherwise “prove” such certificates before a Tribunal or the Court.
This provision came into effect on 28th December 2016.
Additionally, section 4 of the Courts Act 2016 has amended section 67 of the Valuation Act 2001, as follows:
Amendment of section 67 of Valuation Act 2001
Section 67 of the Valuation Act 2001 is amended by the substitution, for subsection (2), of the following:
“(2) Notwithstanding the preceding sections of this Act, the Commissioner may, in relation to property concerned that falls within Schedule 4 and for the purpose of the provision referred to in subsection (9), on application being made to him or her in that behalf by a person who appears to the Commissioner to have a sufficient interest in the matter, cause the value of the property to be determined in the manner specified in subsection (2A).
(2A) If the value of a property falls to be determined for the purposes of subsection (2), that determination shall be made by reference to the values of other comparable properties, as appeared on an existing valuation list (as distinct from those that appear on a valuation list published under this Act) relating to the same rating authority area as that property is situate in.”.
Rateable valuation thresholds are in use to, for example, determine eligibility to acquire freehold title in accordance with ground rents legislation. Under the Landlord and Tenant (Ground Rents) (No.2) Act 1978, the ground rent tenant’s right to acquire the freehold arises in certain cases where the amount of the annual ground rent is less than the rateable valuation of the property concerned. In order to facilitate continued exercise of this right, and continued use in other situations in cases of non-rateable property, section 67 of the 2001 Act enables the Valuation Office to issue a certificate of rateable valuation to the ground rent tenant in the case of non-rateable property (i.e. property included in Schedule 4 of the 2001 Act).
In order to preserve this important mechanism, and continued usage of rateable valuation in matters unrelated to Circuit Court jurisdiction, section 4 inserts a new subsection (2A) in section 67 of the 2001 Act. It clarifies that the certificates issued under that section are based on the value of other comparable properties appearing on valuation lists existing prior to the rollout of the new valuation system provided for under the 2001 Act.
This provision came into effect on 28th December 2016.
Valuation (Amendment) Act 2015
The Valuation (Amendment) Act 2015 has brought about a number of important changes to the rateable valuation code governing the assessment of commercial rates in Ireland.
The 2015 Act amends several provisions of the Valuation Act 2001 and has introduced a number of important new provisions in its own right. However, the 2001 Act remains in force and is the principal Act governing valuation law.
The Minister for Public Expenditure and Reform signed the Statutory Instrument which commenced the provisions of the Valuation (Amendment) Act 2015, other than section 14, on Monday 8th June 2015.
Please note that section 14 of the 2015 Act, which amends section 28(5) of the 2001 Act, has not been commenced and will be commenced separately at a future date to be determined.
The Irish Statue Book website keeps an electronic record of all Acts and Statutory Instruments. The links to the Acts governing the Valuation Office can be found below.
The long title of the 2015 Act is as follows:
"An Act to amend the Valuation Act 2001 and to facilitate the drawing up and compilation and maintenance of valuation lists so that the valuations fixed on rateable properties in a rating authority area are both (insofar as is reasonably practicable) correct and equitable and uniform relative to each other, to provide for the undertaking, by the occupiers themselves, of all or one or more of the steps in the valuation of certain premises, to provide for certain matters relating to state property and to provide for related matters."
The transitional provisions in relation to the Valuation (Amendment) Act 2015 (No. 10 of 2015) and the provisions relating to their operation and interpretation are set out in sections 41 to 45 of that Act.
The long title of the Valuation Act 2001 is as follows:
"An Act to revise the law relating to the valuation of properties for the purposes of the making of rates in relation to them; to make new provision in relation to the categories of properties in respect of which rates may not be made and to provide for related matters. This remains the principle Act governing the valuation of property for rating purposes in Ireland but has been amended."