Valuation Act 2001

Interpretation.

3

3.—(1) In this Act, unless the context otherwise requires—

“Act of 1852” means the Valuation (Ireland) Act, 1852;

“Act of 1988” means the Valuation Act, 1988;

“agricultural land” means land which is used as tillage, meadow or pasture ground or which is suitable only for such use;

“apart-hotel” means one or more apartments, including any ancillary facilities associated with such apartments, which are used for the purposes of the trade of hotel-keeping;

“apartment” means a self-contained residential unit in a building that comprises a number of such units;

“building” includes a structure, whatever the method by which it has been erected or constructed;

“central valuation list” has the meaning assigned to it by section 55 ;

F1 [ charitable organisation means a charitable organisation within the meaning of section 2 of the Charities Act 2009 that is entered in the register of charitable organisations pursuant to Part 3 of that Act; ]

“Commissioner” means the Commissioner of Valuation and includes the current Commissioner (within the meaning of section 9 );

“community hall” means a hall or a similar building, other than the premises of a club for the time being registered under the Registration of Clubs (Ireland) Act, 1904, which—

( a) is not used primarily for profit or gain, and

( b) is occupied by a person who ordinarily uses it, or ordinarily permits it to be used, for purposes which—

(i) involve participation by inhabitants of the locality generally, and

(ii) are recreational or otherwise of a social nature;

“company” means a company within the meaning of the Companies Act, 1963 ;

“domestic premises” means any property which consists wholly or partly of premises used as a dwelling and which is neither a mixed premises nor an apart-hotel;

F2 [ effective date has the meaning assigned to it by section 21 ; ]

“existing valuation list” means a valuation list in force immediately before the commencement of this Act and includes such a list in which there has been entered so much of the amount of a global valuation determined under section 4 of the Act of 1988 as has been apportioned to the rating authority concerned pursuant to subsection (7) of that section;

“farm buildings” means—

( a) buildings, parts of buildings, or other structures, occupied together with agricultural land and used solely in connection with the carrying on of agricultural activities on that land,

( b) buildings, parts of buildings, or other structures, used solely for the production of livestock, poultry or eggs or for the breeding of bloodstock or other animals,

( c) buildings, parts of buildings, or other structures, occupied together with land developed for horticulture or forestry and used solely in connection with the carrying on of horticultural or forestry activities, as the case may be, on that land,

( d) buildings, parts of buildings, other structures or cages or tanks, used for the production or rearing of fish,

other than—

(i) buildings, parts of buildings, or other structures, used for the production of furs or used for the training of bloodstock or other animals, or

(ii) buildings, parts of buildings, or other structures, used for the storage of agricultural, horticultural or forestry goods not produced on the land attached to such buildings or structures, or

(iii) buildings, parts of buildings, or other structures, used for the processing or sale of agricultural, horticultural or forestry goods (whether produced on the land attached to such buildings or structures or not) or used for sawmills or the carrying on of activities necessarily related to the activities of sawmills, or

(iv) buildings, parts of buildings, or other structures, used for the storage, processing or sale of fish, or

(v) buildings, parts of buildings, or other structures, used for the production of tropical fish or exotic birds or butterflies or other similar species;

“functions” includes powers and duties and references to the performance of functions include, as respects powers and duties, references to the exercise of the powers and the carrying out of the duties;

“global valuation” has the meaning assigned to it by subsection (2) or, as appropriate, subsection (6) of section 53 ;

“global valuation certificate” has the meaning assigned to it by section 53(10) ;

F2 [ initial valuation means the valuation submitted by the occupier in relation to a property pursuant to regulations made under section 26B; ]

“interest holder” means, in relation to property, a person, other than an occupier of the property, who holds an interest in the property;

“land” includes any structure erected on land and any land covered with water;

“land developed for horticulture” means land used for market gardening, nurseries, allotments or orchards, other than land or buildings, or parts of buildings, used for the sale or processing of horticultural produce;

“land developed for forestry” means land used for a plantation or a wood or for the growth of saleable underwood, other than land or buildings, or parts of buildings, used for the sale or processing of forestry produce;

“land developed for sport” means outdoor surfaces used for sporting purposes (including football pitches, tennis courts, race courses and golf courses, but not including fixed buildings and structures);

“lodgings” shall not be construed as including accommodation provided in premises registered under the Tourist Traffic Acts, 1939 to 1998, or in an apart-hotel;

F1 [ material change of circumstances means a change of circumstances that consists of

(a) the coming into being of a newly erected or newly constructed relevant property or of a relevant property, or

(b) a change in the value of a relevant property caused by

(i) the making of structural alterations to that relevant property, or

(ii) the total or partial destruction of any building or other erection which forms part of that relevant property, by fire or any other physical cause,

or

(c) the happening of any event whereby any property or part of any property begins, or ceases, to be treated as a relevant property, or

(d) the happening of any event whereby any relevant property begins, or ceases, to be treated as property falling within Schedule 4 , or

(e) property previously valued as a single relevant property becoming liable to be valued as 2 or more relevant properties, or

(f) property previously valued as 2 or more relevant properties becoming liable to be valued as a single relevant property, or

(g) the fact that relevant property has been moved or transferred from the jurisdiction of one rating authority to another rating authority F3 [ (other than in accordance with the Local Government Act 2019) ] , or

(h) relevant property or part of any relevant property becoming licensed or ceasing to be licensed under the Licensing Acts 1833 to 2011; ]

“mines” means mines which have been opened, and abandoned mines which have been reopened;

“Minister” means the Minister for Finance;

“mixed premises” means a property which consists wholly or partly of a building which is used partly as a dwelling to a significant extent and partly for another or other purposes to such an extent;

“municipal rate” means any rate which may be made under—

( a) section 63 of the Local Government (Dublin) Act, 1930;

( b) section 25 of the Limerick City Management Act, 1934;

( c) section 24 of the Waterford City Management Act, 1939;

( d) section 16 of the Cork City Management (Amendment) Act, 1941 ; or

( e) section 18 of the Local Government Act, 1946;

“non-running line property” means property, other than running line property, intrinsic to the operation of a railway undertaking, other than—

( a) any hotel, refreshment room, residence, town office or town receiving depot;

( b) any premises used and occupied exclusively for the purposes of subsidiary services carried on by the undertaking for the purpose of road, sea or other transport;

( c) any waterworks, electric light works, power works, telecommunications network or gas works not used mainly to supply the undertaking; and

( d) any store, building, or premises let by the undertaking, or, if unused, capable of being so let;

“occupier” means, in relation to property (whether corporeal or incorporeal), every person in the immediate use or enjoyment of the property;

F2 [ officer of the Commissioner means

(a) a person who is an officer of the Commissioner, or

(b) a person who is empowered, by virtue of arrangements entered into under section 9(11) , to perform functions or portions of functions under this Act; ]

“plant” means—

( a) any fixture or structure so attached or secured to, or integrated with, premises comprising any mill, factory or building erected or used for any such purpose as to be of a permanent or semi-permanent nature, or

( b) any fixture or structure associated with such premises that, although free-standing, is of such size, weight and construction as to be of a permanent or semi-permanent nature;

“prescribed” means prescribed by regulations made by the Minister under this Act;

“publication date” has the meaning assigned to it by section 21 ;

“public utility undertaking” includes any undertaking, including a railway undertaking, whether established by or under any enactment or otherwise, which supplies a service to the public, whether throughout the State or in any part of the State and, for the purposes of this definition, “service” includes any service which consists of the provision or supply of any substance or form of energy or any means of communication or the transmission or distribution of radio or television programmes;

F1 [ rating authority means each of the following:

(a) a county council;

(b) a city council;

(c) a city and county council;

(d) Inland Fisheries Ireland; ]

“rating authority area” means the functional area of a rating authority with respect to its power to make rates, F4 [ and in the case of Inland Fisheries Ireland, its functional area is the State and its territorial waters, and cognate expressions shall be construed accordingly ];

“relevant property” shall be construed in accordance with Schedule 3 ;

“repealed enactments” means the enactments repealed by section 8 ;

F2 [ revision manager has the meaning assigned to it by subsections (2)(a) and (3) of section 28 ; ]

F5 [ ]

“right to drill for and take away petroleum” means a right to drill for and take away petroleum from a particular oil pool, that is to say, an underground natural reservoir containing or appearing to contain an accumulation of petroleum separated or appearing to be separated from any other such reservoir or accumulation in the general geological structure;

“running line property” means a railway line used primarily for the conveyance of railway traffic from place to place, including the land beneath, between and adjoining such line;

“science” means scientific knowledge acquired or pursued for purposes other than that of direct and immediate commercial gain or profit;

“society” means a company or other body corporate or an unincorporated body of persons which complies with the following conditions—

( a) in the case of a body corporate which is not a company, or of an unincorporated body of persons, there exists a constitution or deed of trust in relation to it that—

(i) states the full name of the body,

(ii) provides who are to be its trustees or who are to be the members of its governing board or committee,

(iii) states, as its main object or objects, the advancement of science, literature or the fine arts and specifies the purpose of any secondary objects for which provision is made to be the attainment of the main object or objects,

(iv) states its powers,

(v) provides for rules governing its membership and procedures to be followed in relation to meetings and the discharge generally of its business,

(vi) provides for the keeping of accounts and the auditing thereof on an annual basis,

(vii) (I) provides for the application of its income, assets or surplus towards its main object or objects,

(II) prohibits the distribution of any of its income, assets or surplus to its members, and

(III) prohibits the payment of remuneration (other than reasonable out-of-pocket expenses) to its trustees or the members of its governing board or committee or any other officer of it (other than an officer who is an employee of it),

(viii) makes provision for its winding up, and

(ix) provides for the disposal of any surplus property arising on its being wound up to another society (within the meaning of this Act), the main object or objects of which is or are similar to its main object or objects,

and

( b) in the case of a company—

(i) the memorandum of association or articles of association, as appropriate, of the company comply with the conditions specified in subparagraphs (iii) and (vii) of paragraph (a) of this definition (and, for this purpose, the reference in clause (III) of that subparagraph (vii) to trustees or other persons shall be construed as a reference to the directors or any other officer of the company), and

(ii) there is contained in that memorandum or those articles a provision, with respect to a case of its being wound up, that is similar to the condition specified in paragraph (a)(ix) of this definition;

“Tribunal” means the Valuation Tribunal continued in being by section 12 ;

“valuation certificate” and “new valuation certificate” shall be construed in accordance with section 24 and subsection (3), respectively;

“valuation list” has the meaning assigned to it by section 21 ;

“valuation manager” shall be construed in accordance with sections 19 and 62;

“valuation order” has the meaning assigned to it by section 19 ;

“value” means—

( a) in relation to property specified in Schedule 3 (other than property F5 [ ] falling within section 15(4) ), the value by reference to which a rate made in respect of the property has effect,

( b) F5 [ ]

( c) in relation to property falling within section 15(4) , the value by reference to which a rate is struck on the property under section 55 of the Fisheries (Consolidation) Act, 1959 ,

and references to a valuation or revaluation carried out or made in relation to a property shall be construed accordingly.

(2) A reference in this Act (other than paragraph (c) of the definition of “value” in subsection (1) and section 15(4) ) to a rate or to a rate in the pound shall, as the circumstances require, be construed as a reference to the county rate or the municipal rate or to a rate in the pound of the county rate or a rate in the pound of the municipal rate.

(3) A power conferred by this Act to issue a certificate in relation to a property, being a certificate that is referred to in the provision concerned as a new valuation certificate, shall be construed as a power to issue a certificate in relation to that property that is in like form to the valuation certificate issued under section 24 , or last issued in the exercise of any such power, in relation to that property but containing such differences in the particulars stated in it from those stated in that other certificate as are necessary in consequence of the decision to exercise the first-mentioned power.

(4) For the purposes of this Act a property shall not be regarded as being other than a domestic premises by reason only of the fact that—

( a) the property is used to provide lodgings,

( b) the property is partly comprised of a yard, outoffice or appurtenance, garden or other land usually enjoyed with the relevant dwelling,

( c) the property is partly comprised of a farm building.

(5) In this Act—

( a) a reference to a section, Part or Schedule is a reference to a section or Part of, or a Schedule to, this Act unless it is indicated that reference to some other enactment is intended,

( b) a reference to a subsection, paragraph or subparagraph is a reference to the subsection, paragraph or subparagraph of the provision in which the reference occurs, unless it is indicated that reference to some other provision is intended, and

( c) a reference to any other enactment shall, unless the context otherwise requires, be construed as a reference to that enactment as amended, extended or adapted by or under any subsequent enactment.

Annotations:

Amendments:

F1

Substituted (8.06.2015) by Valuation (Amendment) Act 2015 (10/2015), s. 2(a), (d), (f), S.I. No. 229 of 2015, subject to transitional provision in ss. 41 to 45.

F2

Inserted (8.06.2015) by Valuation (Amendment) Act 2015 (10/2015), s. 2(b), (c), (e), (i), S.I. No. 229 of 2015, subject to transitional provisions in ss. 41 to 45.

F3

Inserted (31.01.2019) by Local Government Act 2019 (1/2019), s. 38, S.I. No. 20 of 2019.

F4

Substituted (8.06.2015) by Valuation (Amendment) Act 2015 (10/2015), s. 2(g), S.I. No. 229 of 2015, subject to transitional provisions in ss. 41 to 45.

F5

Deleted (8.06.2015) by Valuation (Amendment) Act 2015 (10/2015), s. 2(h), (j), S.I. No. 229 of 2015, subject to transitional provisions in ss. 41 to 45.

Modifications (not altering text):

C5

Reference to “a county rate” construed (1.06.2014) by Local Government Reform Act 2014 (1/2014), s. 34, S.I. No. 214 of 2014.

References to county rate

34. Except where the contrary intention appears from this Act, a reference however expressed in any enactment to a county rate (being a county rate to which section 12 of the Local Government Act 1946 relates) shall, if the context permits, be read as a reference to a rate in respect of a county council or a city and county council.

Editorial Notes:

E3

Previous affecting provision: definition of “rating authority” substituted (1.06.2014) by Local Government Reform Act 2014 (1/2014), s. 5(8) and sch. 2 part 6, S.I. No. 214 of 2014; substituted as per F-note above.