Reval 2027

Rates are an annual charge levied by your local authority on the occupation of business properties and vacant rateable properties in its area. The amount of rates levied on a property is based on the valuation of that property multiplied by the Annual Rate of Valuation (ARV) set each year by your local authority.

No, your local authority is responsible for the levying and collection of rates.

The purpose of the National Revaluation Programme is to have a modern valuation base for the levying of commercial rates on a fair and equitable basis across all economic sectors and to ensure that rates remain as a stable contributor to funding Local Government.

Conducting a revaluation is an extensive, evidence-based statutory process. It 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. Following revaluation there is a much closer and uniform relationship between contemporary rental values of property and the commercial rates liability of properties.

After the first revaluation of a local authority area is completed, revaluation is then scheduled to take place on a recurring basis, in order to take account of changes in economic circumstances since the last revaluation took place. The current progress of the programme is shown on the map above.

Cork City and County local authority rating areas are the two remaining local authority areas to undergo a revaluation of their valuation lists (Reval 2027). 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 Act 2001, as amended provides 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.

No. Revaluation is essentially a revenue neutral exercise. The total amount of rates liable to be collected by the local authority in the year following a revaluation will not increase by virtue of the revaluation. There will however be an allowance for inflation.

Upon the signing of the Valuation Orders, Tailte Éireann issues correspondence to ratepayers who are required to submit information regarding their property, within 28 days, using our Occupier Online Portal  at  www.tailte.ie. The Valuation Orders for Cork City and Cork County local authority rating areas were signed on 23 July 2025, and the deadline for submitting the requested information is 19 August 2025.

It is expected that certain categories of property, will also receive an additional request for further information. You are legally obliged to comply with all requests for information. All information provided to Tailte Éireann will be kept confidential and will be used for the purposes of the valuation process only.

Should an inspection and/or survey of your property be required you will be notified in advance.

Process Summary

Click here for Occupier Online Portal

If you have not registered for the Portal select ‘I have a property number and access key for registration’ and input your Property Number and Web Access Key as it appears on the top of the letter you received from Tailte Éireann, then:

1. Once you agree to the terms and conditions, you will need to input the email and password which you will then use to access your account. Your password must include at least 11 characters (no spaces), one upper case letter, one lower case letter, a number, and a special character.
2. Next you must select a security question and input your answer. This will be used if you ever need to reset your password, so make sure to choose a question with a specific and memorable answer.
3. You will then receive an email from no-reply@verificationemail.com asking you to verify your email address.

Once you have registered for the Portal, from the homepage select the ‘Registered User’ tab and input your login details to login.

Visit the Occupier Online Portal

From the homepage select the ‘Registered User’ tab and input your login details to login.

Select ‘I’m not a robot’ and then click ‘Sign In’.

If you have not already done so, or if you did not verify your access previously, you will need to add your property to your account by clicking on ‘Add Another Property’.

To submit the additional information about your property:

• Click “View My Property Details”
• Click on “Case History View” and then click “view” under “CASE DETAILS”
• You can then click the ‘Submit additional information’ button in the top right corner of the case details page.
• Once you have filled in all mandatory fields, you can submit this form to Tailte Éireann and they will take the information into account when processing your case.

A valuation for commercial rates purposes is arrived at by estimating the Net Annual Value of the property in question, at a specified valuation date. For Reval 2027 this is 30 June 2025. The term “net annual value” has a legal definition and is set out in section 48 of the Valuation Act 2001, as amended, as “the rent for which, one year with another, the property might, in its actual state, be reasonably expected to let from year to year, on the assumption that the probable average annual cost of repairs, insurance and other expenses (if any) that would be necessary to maintain the property in that state, and all rates and other taxes payable in respect of the property, are borne by the tenant”. This definition of Net Annual Value is applied to all rateable properties and classes of business on a nationwide basis.

Estimating the Net Annual Value of a rateable property is an evidence-based exercise. During a revaluation, Tailte Éireann analyses relevant market rental transactions for all rateable properties in accordance with the legislation, well-established valuation principles and case law arising from the independent Valuation Tribunal and the Higher Courts. The conclusion drawn from that analysis is applied to similarly circumstanced property using the “comparative” method of valuation which, as the name implies, employs direct comparison with other similar properties.

No, your valuation is not your rates liability. 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 Tailte Éireann, multiplied by the Annual Rate on Valuation (ARV) which is set by the local authority.

Valuation x ARV = Rates e.g. €10,000 x 0.25 = €2,500

The local authority ARV used in this example is for illustrative purposes only.

Following revaluation, your commercial rates liability may increase, decrease or remain unchanged. Until all properties in your local authority area have been revalued and your local authority has determined a post revaluation Annual Rate on Valuation (ARV) it will not be possible to predict how an individual property will be affected. An illustrative example is shown below.

Illustrative Example:

3 properties A, B and C, each with a current rates liability of €4,000.

Following the revaluation, they have valuations of €13,000, €16,000 and €18,000 respectively.

Assuming that the Local Authority sets an ARV of 0.25, the table below shows the potential change in the rates liability of each property following revaluation.

You will have the opportunity to make representations, within 40 days from the date of issue of the Proposed Valuation Certificate, if you are unhappy with any detail contained in the Proposed Valuation Certificate. Making representations does not incur a fee.

Following consideration of your representations Tailte Éireann will issue you a Valuation Certificate. This valuation is the basis on which your local authority will calculate rates on your property going forward.

Yes, if you are dissatisfied with any aspect of your valuation certificate, there is a right of appeal to the Valuation Tribunal. Appeals must be submitted to the Valuation Tribunal within 28 days of the issue of the Valuation Certificate. The Valuation Tribunal is an independent statutory body established for the purposes of hearing appeals against decisions of Tailte Éireann, submitted by ratepayers and local authorities.

You can visit the Valuation Tribunal website at www.valuationtribunal.ie for information on how to make an appeal.

Vacant rateable properties are rateable and valued for rating purposes.

If you receive correspondence for a property you no longer occupy, please notify Tailte Éireann by email or telephone, and return any hardcopy correspondence if received.

If your postal address is not correct please contact Tailte Éireann Valuation by using the submit a query form which is available here, by e-mail to reval@tailte.ie or by telephone on (01) 584 6753. You will also need to contact your local authority as they may also hold the incorrect address for you.

If you occupy a rateable property and have not received a letter from Tailte Éireann you should contact Tailte Éireann Valuation by using the submit a query form which is available here , by e-mail to reval@tailte.ie by telephone on (01) 584 6753. Please have your Tailte Éireann property number to hand if available.

It is the occupier of the property who will receive the correspondence, which may not necessarily be the owner of the property.

A revaluation requires both rented and owner occupied properties to be valued for rating purposes. The valuation applied to your property will be based on an analysis of all relevant information available to Tailte Éireann.

If you no longer occupy the property, or your property is no longer in commercial use, is domestic or is derelict, you should contact Tailte Éireann Valuation by using the submit a query form which is available here, by e-mail to reval@tailte.ie or by telephone on (01) 584 6753. You must also inform your local authority.

Information is also available through the Tailte Éireann Social Media Accounts:

LinkedIn

Facebook

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BlueSky

You can also email specific queries to reval@tailte.ieor contact us by telephone on 01 584 6753.