Last updated at 13:15 on 28/11/2022
Applications for revision should 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 process, a revision of the valuation of a 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. However, the main criteria for satisfying the Material Change of Circumstances rule are as follows:
- The property is an existing property whose value has changed by virtue of structural/physical alterations (including damage by fire or other physical cause).
- 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 exempt or a property which was not previously rateable has now become rateable.
- The property is a new property that has never been valued before.
- The property is now located in a different jurisdiction by virtue of a rating authority boundary change.
- The property begins or ceases to be licenced under the Licensing Acts 1833 to 2011.
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 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 the property meets at least one of the conditions above, it is not legally possible to amend its valuation.
Please note that a change in the economic circumstances affecting a property (e.g. an event 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 cyclical 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 in all cases, even as a result of an amalgamation of properties (3 properties amalgamated = 3 applications X €250 = €750 total charge). Please note payment must be made by credit card at time of submission.
Your unique property reference number can usually be found on your rate demand. You can also identify locate it using our search facility on this website. Once you have identified this reference number, you can proceed to submit your application by completing the form and making the appropriate payment. Once the application has been validated, you will receive an acknowledgement. The processing of a revision application may require a valuer from the Valuation Office to inspect your property.