Revaluation is a national programme to systematically modernise the rateable valuation of all commercial and industrial property in Ireland by reflecting modern rental values and contemporary market conditions, thereby improving the transparency of the local authority rating system.
Revaluation – REVAL 2023
The current phase of the National Revaluation Programme is REVAL 2023.
Revaluation frequently asked questions
Revaluation is a process by which all rateable properties in a local authority area are valued periodically, and at the same time, by reference to a single valuation date. After the first revaluation of a local authority area is completed, Revaluation is then scheduled to take place every five to ten years on a recurring basis.
You can make an enquiry to Tailte Éireann – Valuation and we will get back to you.
A Valuation Manager appointed by the Head of Valuation, assesses the Net Annual Value of your property and sets a valuation in line with rental values at the specified valuation date. Tailte Éireann carries out its functions in an independent and objective manner. Extensive analysis of rental information is carried out. This rental information is available through multiple market sources, together with the information provided by the occupiers in relation to their own individual properties.
Information provided by occupiers to Tailte Éireann is used for the purposes of the Valuation Division carrying out its statutory functions. Tailte Éireann is supported by an extensive computerised market analysis model in establishing market rental values at the specified valuation date.
You can make an enquiry to Tailte Éireann – Valuation and we will get back to you.
No. Your valuation is the basis on which local authorities calculate and levy rates on your property but is not your rates liability. Your rates liability is a product of your valuation, as assessed by Officers of the Commissioner, multiplied by the Annual Rate on Valuation (ARV) which is set by the local authority.
You can make an enquiry to Tailte Éireann – Valuation and we will get back to you.
Yes. If your property is no longer commercial or has reverted to domestic use only, you are still required to complete the Revaluation Information Form and state as such under details of other facilities or businesses operating at theses premises.
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.
Yes. A 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.
No, the Valuation on your Valuation Certificate is not your rates liability. You can contact your Local Authority for an indication of your rates liability.
You can make an enquiry to Tailte Éireann – Valuation and we will get back to you.
Having a modern valuation base is very important for the levying of commercial rates on a fair and equitable basis across all property sectors. The Valuation Acts provide for the revaluation of all rateable property within a rating authority area to reflect changes in value due to economic factors such as differential movements in property values or other external factors and changes in the local business environment.
A revaluation will bring more equity, uniformity, fairness, and transparency into the local authority rating system resulting in a more equitable distribution of commercial rates among ratepayers.
All ratepayers were issued with a Revaluation Information Form, in which the Valuation Division, Tailte Éireann requested rental information/lease details. Rental information was also received from the Revenue Commissioners and the Property Services Regulatory Authority rental database. All this information was analysed and the conclusions drawn from the analysis is applied to similarly circumstanced property.
If you require further information, please contact our Revaluation Help Lines as follows:
Phone 01 584 6753
Email reval2023@tailte.ie
The helplines are in operation from 9am – 1pm and 2pm – 5pm Monday to Friday, excluding public holidays.
You can make an enquiry to Tailte Éireann – Valuation and we will get back to you.
REVAL 2023 information
The revaluation of all commercial and industrial properties in the rating authority areas of Dún Laoghaire Rathdown, Clare, Donegal, Galway, Kerry and Mayo County Councils and Galway City Council has now reached the Valuation Certificate issue stage. On the 15th of September 2023, Valuation Certificates were issued to approximately 33,000 ratepayers in the above mentioned Local Authority areas.
Ratepayers who are satisfied with their valuation do not need to respond to the Valuation Team. Ratepayers who are dissatisfied with any material aspect of the Valuation Certificate may make an appeal to the Valuation Tribunal, who are an independent body from Tailte Éireann. The closing date for making an appeal is printed on each Valuation Certificate. Valuation Certificates will take effect from January 2024. For further information on Revaluation, follow the links below.
Key dates, information and sample documents
- REVAL 2023 Key Dates
- Walk in Clinics 02 – 06 October
- Valuation Certificate FAQs
- REVAL 2023 Sample Documents
- REVAL 2023 Valuation Lists
- REVAL 2023 Briefing to Stakeholders
- Valuation Certificates Press Release
- Supporting Evidence Required
The commercial rates payable on a particular property is a product of the valuation of that property determined by Tailte Éireann, multiplied by the Annual Rate on Valuation (ARV) which is set annually by the elected members of the local authority as part of its annual budgetary process.