The functions of the Valuation Division of Tailte Éireann are principally set out in the Valuation Act 2001, as amended. A number of Statutory Instruments are also in place.
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 Division
The Administrative consolidation of legislation governing the Valuation Division of Tailte Éireann in the related documents below was prepared by the Law Reform Commission in October 2019. The Law Reform Commission updates this administrative consolidation any time there is a change in the legislation. Tailte Éireann will endeavour to update the document below with any new versions if and when they become available. The most up to date Law Reform Commission version can also be found here
"Working Consolidation" of Valuation Acts 2001 to 2020
A “working consolidation” of the Valuation Act 2001 and subsequent amendments (up to 12th August 2020) is available here. It is provided by the Commissioner as an aid to customers and other stakeholders of Tailte Éireann and does not purport to constitute a definitive consolidated text of the legislation. Use of this document is subject to the disclaimer therein.
The authoritative text is set out in the relevant individual Acts, as follows:
- Valuation Act 2001 (No. 13 of 2001)
- Valuation (Amendment) Act 2015 (No. 10 of 2015)
- Local Government (Business Improvement Districts) Act 2006 (No. 42 of 2006)
- Local Government Reform Act 2014 (No. 1 of 2014)
- Health Services Executive (Financial Matters) Act 2014 (No. 17 of 2014)
- Water Services Act 2014 (No. 44 of 2014)
- Courts Act 2016 (No. 22 of 2016)
- Water Services Act 2017 (No. 29 of 2017)
- Local Government Rates and Other Matters Act 2019 (No. 24 of 2019)
- Landlord and Tenant (Ground Rents) (Amendment) Act 2019 (No. 42 of 2019)
- Residential Tenancies and Valuation Act 2020 (No. 7 of 2020)
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 Division of Tailte Éireann can be found below.
Valuation (Amendment) Act 2015
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."
Valuation Act 2001
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."
The following SI’s have been put in place following the enactment of the Valuation (Amendment) Act 2015
S.I. No. 229 of 2015
Valuation (Amendment) Act 2015 (Commencement) Order 2015
The Minister for Public Expenditure and Reform has made a number of Fees Regulations in relation to the Valuation Office and the Valuation Tribunal.
S.I. No. 302 of 2015
Valuation Act 2001 (Appeal To Tribunal) (Fees) Regulations 2015
S.I. No. 303 of 2015
Valuation Act 2001 (Application To Commissioner) (Fees) Regulations 2015
S.I. No. 307 of 2015
Valuation Act 2001 (Case stated for High Court) (Fee) Regulations 2015
Occupier Assisted Valuation Regulations
S.I. No. 603 of 2017
Valuation Act 2001 (Occupier Assisted Valuation)(General Application) Regulations 2017
Prescribed Means for Certificates, Notices and Other Regulations
S.I. No. 247 of 2021
Valuation Act 2001 (Prescribed Means for Certificates, Notices and Other) Regulations 2021
Global Valuations and Rates Limitation Orders
The Statutory Instruments relating to Global Valuations and Rates Limitation Orders can be found on the Irish Statute Book website