Valuation Act 2001

SCHEDULE 2

The Valuation Tribunal

1.—(1) The Tribunal shall consist of a chairperson and such number of deputy chairpersons (if any) and ordinary members as the Minister may determine from time to time, being such number as the Minister considers necessary for the performance by the Tribunal of its functions under this Act.

(2) The members of the Tribunal shall be appointed from time to time as occasion requires by the Minister and, subject to the provisions of this Act, shall hold office upon such terms and conditions as the Minister may determine at the time of their appointment.

(3) A person who was a member of the Tribunal immediately before the commencement of this Act shall continue in office as such a member for the remainder of the term of office for which he or she was appointed, unless he or she sooner dies or resigns from office.

(4) The term of office of a member of the Tribunal shall be such period not exceeding 5 years as the Minister may determine when appointing him or her and, subject to the provisions of this Act, a member of the Tribunal shall be eligible for re-appointment as such a member.

(5) A member of the Tribunal may at any time resign his or her office as such a member by letter addressed to the Minister and the resignation shall take effect on and from the date of receipt of the letter.

(6) Where a casual vacancy occurs among the members of the Tribunal, the Minister may, if he or she thinks it appropriate to do so, take such steps as are necessary to fill the vacancy and the person appointed to fill the vacancy shall hold office for the remainder of the term of office for which his or her predecessor was appointed.

(7) Members of the Tribunal shall be paid such remuneration (if any), and such allowances for expenses, as the Minister may from time to time determine.

(8) Where a member of the Tribunal is—

( a) nominated as a member of Seanad Éireann, or

( b) elected as a member of either House of the Oireachtas or to the European Parliament, or

( c) regarded, pursuant to Part XIII of the Second Schedule to the European Parliament Elections Act, 1997, as having being elected to the European Parliament,

he or she shall thereupon cease to be a member of the Tribunal.

(9) A person who is for the time being entitled under the Standing Orders of either House of the Oireachtas to sit therein or who is a member of the European Parliament shall, while he or she is so entitled or is such a member, be disqualified from becoming a member of the Tribunal.

2.—(1) The Minister shall from time to time as occasion requires appoint a member of the Tribunal to be chairperson thereof.

(2) Where a chairperson of the Tribunal ceases during his or her term of office as such chairperson to be a member of the Tribunal, he or she shall thereupon also cease to be chairperson of the Tribunal.

(3) The chairperson of the Tribunal, shall, unless he or she sooner dies, resigns or otherwise ceases to be chairperson, hold office as such chairperson until the expiration of his or her term of office as a member of the Tribunal but, if he or she is re-appointed as a member of the Tribunal, he or she shall be eligible for re-appointment as chairperson of the Tribunal.

3.—(1) The Minister shall from time to time as occasion requires appoint a member of the Tribunal to be a deputy chairperson thereof.

(2) Where a deputy chairperson of the Tribunal ceases during his or her term of office as such deputy chairperson to be a member of the Tribunal, he or she shall thereupon also cease to be deputy chairperson of the Tribunal.

(3) A deputy chairperson of the Tribunal shall, unless he or she sooner dies, resigns or otherwise ceases to be a deputy chairperson, hold office as such deputy chairperson until the expiration of his or her term of office as a member of the Tribunal but, if he or she is re-appointed as a member of the Tribunal, he or she shall be eligible for re-appointment as a deputy chairperson of the Tribunal.

(4) Whenever the chairperson of the Tribunal is of the opinion that for the speedy dispatch of the business of the Tribunal it is expedient that the Tribunal should act by divisions, he or she may direct accordingly and if he or she directs, then, until he or she revokes his or her direction:

( a) the Tribunal may act by such number of divisions as may be determined by the chairperson of the Tribunal from time to time;

F79 [ (b) a division of the Tribunal shall consist, as the chairperson of the Tribunal determines, of one member or of 3 members, chosen, in either case, by him or her;

(c) where a division of the Tribunal consists of 3 members

(i) at least one of those members shall be the chairperson or a deputy chairperson of the Tribunal,

(ii) the chairperson of such a division shall be the person who is the chairperson of the Tribunal or, if the chairperson of the Tribunal is not a member of the division, the member thereof who is a deputy chairperson of the Tribunal;

(d) the chairperson of the Tribunal shall assign to a division of the Tribunal the appeals to be determined by it;

(e) for the purposes of an appeal assigned to it, a division of the Tribunal shall have all the powers of the Tribunal and

(i) where a division of the Tribunal consists of one member, that division shall have all powers of the chairperson, and

(ii) where a division of the Tribunal consists of 3 members, the chairperson of a division of the Tribunal shall have all the powers of the chairperson of the Tribunal,

and references in this Act to the Tribunal and the chairperson of the Tribunal shall be construed as references to a division and, where a division of a Tribunal consists of 3 members, the chairperson of a division, respectively. ]

4.—(1) If and whenever the number of members of the Tribunal is 3, an appeal to the Tribunal shall be heard and determined by the 3 members.

F80 [ (2) The Tribunal may, where it considers it appropriate, determine an appeal on the basis of written documentation submitted to it without holding a hearing under paragraph 5 of this Schedule. ]

(3) The Tribunal shall issue a written judgement setting forth the reasons for its determination in each appeal.

F81 [ (4) The Tribunal shall cause that judgement to be published by such means as it decides are appropriate (and the Internet may be the means of such publication). ]

F82 [ 5. (1) The Tribunal may hold hearings and at the hearings may take oral evidence and may receive submissions by and on behalf of all parties to the appeal concerned and any another person appearing to the Tribunal to have an interest in or be likely to be affected by the determination of the appeal.

(2) Hearings of the Tribunal shall be in private. ]

6.—A witness whose evidence has been, is being or is to be given before the Tribunal shall be entitled to the same privileges and immunities as a witness in a court.

F83 [ 7. A determination of the Tribunal, at or in relation to, an appeal (where it is the whole membership of the Tribunal or a division of the Tribunal that consists of 3 members that is dealing with the appeal) shall be that of a majority of its members. ]

8.—The chairperson of the Tribunal may—

( a) direct in writing a person whose evidence is required by the Tribunal to attend before the Tribunal on a date and at a time and place specified in the direction and there to give evidence and to produce any document or thing in his or her possession or power specified in the direction,

( b) direct any such person to produce to him or her any specified document or thing in his or her possession or power,

( c) give any other directions for the purpose of an appeal that appear to him or her reasonable and just.

9.—A person who—

( a) having been directed under paragraph 8 of this Schedule to attend before the Tribunal and having had tendered to him or her any sum in respect of the expenses of his or her attendance which a witness summoned to attend before the District Court would be entitled to have tendered to him or her, without just cause or excuse disobeys the direction,

( b) being in attendance before the Tribunal pursuant to a direction under the said paragraph 8, refuses to take the oath on being required by the Tribunal to do so or refuses to answer any question to which the Tribunal may lawfully require an answer,

( c) without just cause or excuse disobeys a direction under subparagraph (a) of the said paragraph 8 in relation to the giving of evidence or the production of a document or thing or a direction under subparagraph (b) or (c) of the said paragraph 8, or

( d) does any other thing in relation to the proceedings before the Tribunal which, if done in relation to proceedings before a court by a witness in the court, would be contempt of the court,

shall be guilty of an offence.

10.—If a person gives false evidence before the Tribunal in such circumstances that, if he or she had given the evidence before a court, he or she would be guilty of perjury, he or she shall be guilty of that offence.

11.—(1) The procedure of the Tribunal shall, subject to the provisions of this Act, be such as shall be determined by the Tribunal by rules made by it with the consent of the Minister and the rules shall, without prejudice to the generality of the foregoing, make provision for—

( a) notifying the persons concerned of the date, time and place of the relevant sitting of the Tribunal,

( b) enabling the persons concerned to present their cases to the Tribunal in person or through a representative F84 [ including, where the Tribunal determines an appeal under paragraph 4(2) of this Schedule, the arrangements with respect to the submission of documents in writing ],

( c) the examination (on oath or otherwise as the Tribunal may determine) of witnesses before the Tribunal by the Tribunal,

( d) the examination and cross-examination (on oath or otherwise as the Tribunal may determine) of witnesses before the Tribunal by or on behalf of the persons concerned,

( e) the determination by the Tribunal whether evidence at the Tribunal should be given on oath,

( f) the administration by the chairperson of the Tribunal of the oath to witnesses before the Tribunal,

( g) the giving of a notice in writing to every interested party of every determination of the Tribunal in relation to an appeal to it, and

( h) the making of a sufficient record of the proceedings of the Tribunal.

(2) A notice of appeal to the Tribunal shall be in such form as is prescribed by rules made under this paragraph.

(3) Rules made under paragraph 11 of the First Schedule to the Act of 1988 that were in force immediately before the commencement of this Act shall continue in force, subject to the modifications of their effect provided for in subparagraph (4) of this paragraph, as if they were made under this paragraph and may be amended or revoked accordingly.

(4) The modifications mentioned in subparagraph (3) of this paragraph are—

( a) the substitution in the rules concerned for references to a provision of the repealed enactments of references to the corresponding provision of this Act, and

( b) any other modifications necessary to ensure that the operation of the rules are consistent with this Act.

12.—(1) Subject to subparagraph (3) of this paragraph, the Tribunal may order that the costs and expenses of a person concerned in an appeal to it under this Act in respect of the appeal should be paid by another person concerned in the appeal, may determine the amount of any such costs and expenses and shall, unless there is good reason for not doing so, order that the costs and expenses of a successful appellant or respondent in an appeal to the Tribunal under this Act in respect of the appeal shall be paid by the unsuccessful respondent or appellant, as the case may be, in the appeal.

(2) The amount of the costs and expenses of a person, ordered by the Tribunal under this paragraph to be paid to the person, may be recovered as a simple contract debt in any court of competent jurisdiction by that person from the person ordered by the Tribunal to pay them.

(3) The Tribunal shall not order that the costs and expenses of an appellant or respondent in an appeal to it under this Act shall be paid by an owner or occupier of relevant property other than that to which the appeal relates.

13.—(1) Where a member of the Tribunal has a beneficial interest in property which is the subject of an appeal to the Tribunal under this Act or in any other property affected, or likely to be affected, by such an appeal, or has any other interest in the appeal which would be likely to influence him or her in relation to the determination of the appeal, the member shall—

( a) disclose to the Tribunal the nature of his or her interest,

( b) take no part in the discussion on, or the consideration of, the appeal,

( c) neither vote nor otherwise act as a member of the Tribunal in relation to the determination of the appeal.

(2) For the purposes of this paragraph, a member of the Tribunal shall be regarded as having a beneficial interest in property if—

( a) he or she or his or her spouse F85 [ or civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 ] is the owner or occupier of the property or the part owner or part occupier, whether as joint tenant, tenant-in-common or otherwise, with one or more other persons of the property, or

( b) he or she or his or her spouse F85 [ or civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 ] is connected with the owner or occupier of the property or is an employer or employee or principal or agent of, or a trustee or caretaker of the property for, the owner or occupier thereof, F86 [ or a person connected with such owner or occupier, or ]

F87 [ ( c ) he or she derives or is entitled to derive an interest in, income, dividend, revenue, profit, share or any other pecuniary benefit from the use, rental, occupation, letting or disposal of part or all of the property. ]

(3) For the purposes of this paragraph, an interest in property which is so remote or insignificant that it cannot reasonably be regarded as likely to influence the person having it shall not be regarded as a beneficial interest in the property.

(4) A person who contravenes or fails to comply with a requirement of this paragraph shall be guilty of an offence.

(5) In any proceedings for an offence under subparagraph (4) of this paragraph, it shall be a defence for the person charged with the offence to prove that, at the time of the alleged offence, he or she did not know and had no reason to believe—

( a) that he or she had a beneficial interest in the property concerned, or

( b) that the beneficial interest to which the alleged offence relates was one in relation to which a requirement of this paragraph applied.

(6) A member of the Tribunal who is convicted of an offence under subparagraph (4) of this paragraph shall, on such conviction, cease to be such a member.

(7) Where a person who has a beneficial interest in property to which an appeal to the Tribunal under this Act relates contravenes or fails to comply with a requirement of this paragraph, such contravention or failure shall render invalid the determination of the appeal.

(8) Where a determination by the Tribunal of an appeal under this Act is rendered invalid by virtue of subparagraph (7) of this paragraph, the appeal shall be determined again by the Tribunal.

(9) Any question whether a person is connected with another, for the purposes of subparagraph (2) of this paragraph, shall be determined in accordance with the following provisions of this subparagraph (any provision that one person is connected with another person being taken to mean also that that other person is connected with the first-mentioned person):

( a) a person is connected with an individual if that person is a relative of the individual,

( b) a person, in his or her capacity as a trustee of a trust (whether of the property referred to in subparagraph (2)(b) of this paragraph or not), is connected with an individual who or any of whose children, or as respects whom any body corporate which he or she controls, is a beneficiary of the trust,

( c) a person is connected with any person with whom he or she is in partnership,

( d) a company is connected with another person if that person has control of it or if that person and persons connected with that person together have control of it,

( e) any 2 or more persons acting together to secure or exercise control of a company shall be treated in relation to that company as connected with one another and with any person acting on the directions of any of them to secure or exercise control of the company.

(10) In subparagraph (9) of this paragraph—

“control” has the meaning assigned to it by section 432 of the Taxes Consolidation Act, 1997 , and any cognate words shall be construed accordingly;

F88 [ relative , in relation to a person, means a brother, sister, parent, spouse, or civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, of the person or a child of the person or of the spouse. ]

(11) For the purposes of subparagraphs (2) and (9) of this paragraph, “spouse”, in relation to a person, does not include a spouse who is living separately and apart from the person.

F89 [ (12) For the purposes of subparagraphs (2) and (9) of this paragraph, civil partner in relation to a person, does not include a civil partner who is living separately and apart from the person. ]