Valuation Act 2001

Number 13 of 2001

VALUATION ACT 2001

REVISED

Updated to 18 October 2024

This Revised Act is an administrative consolidation of the Valuation Act 2001. It is prepared by the Law Reform Commission in accordance with its function under the Law Reform Commission Act 1975 (3/1975) to keep the law under review and to undertake revision and consolidation of statute law.

All Acts up to and including the Planning and Development Act 2024 (34/2024), enacted 17 October 2024, and all statutory instruments up to and including the Valuation Act 2001 (Global Valuation) (Apportionment) (Uisce Éireann) Order 2024 (S.I. No. 548 of 2024), made 18 October 2024, were considered in the preparation of this Revised Act.

Disclaimer: While every care has been taken in the preparation of this Revised Act, the Law Reform Commission can assume no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided and does not accept any liability whatsoever arising from any errors or omissions. Please notify any errors, omissions and comments by email to

revisedacts@lawreform.ie.

Number 13 of 2001

VALUATION ACT 2001

REVISED

Updated to 18 October 2024

ARRANGEMENT OF SECTIONS

PART 1

Preliminary

Section
1.	Short title.
2.	Commencement.
3.	Interpretation.
4.	Fees.
5.	Forms.
6.	Expenses.
7.	Orders and regulations.
8.	Repeals.

PART 2

Commissioner of Valuation

9.	Commissioner of Valuation.
10.	Delegation to Commissioner of certain functions and temporary inability of Commissioner to act.
11.	Delegation of functions by Commissioner. (Repealed)

PART 3

Valuation Tribunal

12.	Valuation Tribunal.

PART 4

Property to be Valued

13.	Valuation of property.
14.	Construction of references to property being rateable and relationship between expressions “relevant property”, “hereditament” and “tenement”, etc.
15.	Rateability of relevant property.
16.	Times from which relevant property shall or shall not be rateable.
17.	Unit of valuation.

PART 5

Valuations

18.	References to valuations.
19.	Valuation orders.
20.	Date by reference to which valuation shall be made.
21.	Publication date for valuation lists.
22.	Publicity for valuation.
23.	Publication of valuation list consequent on valuation.
24.	Issue of valuation certificates consequent on valuation having been carried out.
25.	Frequency with which powers under this Part are to be exercised.
26.	Right of occupier to make representations in relation to proposed valuation.

PART 5A

Occupier Assisted Valuation

26A.	Definition (Part 5A).
26B.	Regulations may provide for occupier assisted valuation.
26C.	Act to apply.
26D.	Functions of officer of Commissioner under occupier assisted valuation.
26E.	Right of occupier to make representations under occupier assisted valuation.
26F.	Offence where occupier fails to submit valuation.
26G.	Where person submits false valuation.

PART 6

Revision of Valuations

27.	Applications for revisions of valuation lists.
28.	Revision of valuation lists.
29.	Right of occupier to make representations in relation to proposed revision.
29A.	Where revision manager decides not to revise valuation.

PART 7

Appeals

30.	Appeals to the Commissioner. (Repealed)
31.	Grounds of appeal under section 30 to be stated. (Repealed)
32.	Notification of occupier of an appeal. (Repealed)
33.	Consideration of appeals by Commissioner. (Repealed)
34.	Appeals to Tribunal.
35.	Grounds of appeal under section 34 to be stated.
36.	Notification of interested parties of appeal made for Tribunal.
37.	Consideration of appeals by Tribunal.
38.	Amendment of valuation list, etc. to take account of decision of Tribunal, High Court or Supreme Court.
39.	Appeals to the High Court and Supreme Court.
40.	Amendments of valuation lists in relation to similarly circumstanced property. (Repealed)

PART 8

Annual Report and Certain Duties of Public Bodies

41.	Annual report. (Repealed)
42.	Duty of public body to provide certain information to Commissioner.

PART 9

Existing Valuation Lists

43.	Existing valuation lists to continue in force and severability of properties appearing thereon.
44.	Parts 6 and 7 (with exceptions) and certain other provisions to apply to existing valuation lists.

PART 10

Certain Ancillary Powers of Officers

45.	Power to require information to be supplied.
46.	Obligation of occupier of property to supply certain information.
47.	Power to enter.

PART 11

Basis of Valuation

48.	Method of determining property's value generally.
49.	Method of determining property's value under section 28(4).
50.	Valuation on the contractor's basis.
51.	Valuation of certain elements of relevant properties.
52.	Valuations in relation to land or buildings used for advertising stations.
53.	Global valuation of property of public utility undertakings.
54.	Appeals against global valuations.
55.	Central valuation list.

PART 12

Rates Incomes of Local Authorities

56.	Power to limit rates income.

PART 12A

State Land

56A.	State land.
56B.	Legal proceedings.
56C.	Power of Minister.
56D.	Instruments to have effect.
56E.	Validity if transfer.

PART 13

Miscellaneous

57.	Transitional provisions in relation to matters not completed under Act of 1988 or Act of 1852.
58.	Transitional provision to take account of global valuations made before carrying out of valuation under section 19.
59.	Treatment of certain mines, rights to drill and apartments for rates purposes.
60.	Evidence of valuation list.
61.	Relevant property constructed over boundary of rating authority area.
62.	Power to revoke certain appointments and appoint substitutes.
63.	Correctness of valuation list.
64.	Prosecutions.
65.	Penalties.
66.	Issue of certificates, service of notices, etc.
67.	Valuation for certain purposes of property falling within Schedule 4.
67A.	Valuation for certain purposes of property not falling within Schedule 4.
67B.	Rateable valuation of property for purposes of condition 5 of section 10 of Act of 1978.
68.	Prohibition against unauthorised disclosure of confidential information. (Repealed)
69.	Commissioner may charge fees for copies of valuation lists, etc. supplied. (Repealed)
70.	Occupier may appoint agent.
71.	Data sharing.

SCHEDULE 1

Enactments Repealed

SCHEDULE 2

The Valuation Tribunal

SCHEDULE 3

Relevant Property

SCHEDULE 4

Relevant Property Not Rateable

SCHEDULE 5

Plant Referred to in Section 51

Acts Referred to
	Advertising Stations (Rating) Act, 1889	52 & 53 Vict., c. 27
	Air-raid Precautions Act, 1939	1939, No. 21
	Annual Revision of Rateable Property (Ireland) Amendment Act, 1860	23 Vict., c. 4
	Civil Service Commissioners Act, 1956	1956, No. 46
	Civil Service Regulation Acts, 1956 and 1958
	Commissioner of Valuation (Substitute) Act, 1937	1937, No. 28
	Companies Act, 1963	1963, No. 33
	Cork City Management (Amendment) Act, 1941	1941, No. 5
	Electricity (Supply) (Amendment) Act, 1945	1945, No. 12
	Electricity (Supply) Act, 1927	1927, No. 27
	European Parliament Elections Act, 1997	1997, No. 2
	Fisheries (Consolidation) Act, 1959	1959, No. 14
	Harbours Act, 1996	1996, No. 11
	Interpretation Act, 1937	1937, No. 38
	Limerick City Management Act, 1934	1934, No. 35
	Local Government Act, 1946	1946, No. 24
	Local Government (Dublin) Act, 1930	1930, No. 27
	Local Government (Financial Provisions) Act, 1978	1978, No. 35
	Merchant Shipping Act, 1894	57 & 58 Vict., c. 60
	National Cultural Institutions Act, 1997	1997, No. 11
	Petroleum and Other Minerals Development Act, 1960	1960, No. 7
	Petty Sessions (Ireland) Act, 1851	14 & 15 Vict., c. 93
	Poor Relief (Ireland) Act, 1838	1 & 2 Vict., c. 56
	Public Offices Fees Act, 1879	42 & 43 Vict., c. 58
	Railways (Valuation for Rating) Act, 1931	1931, No. 47
	Registration of Clubs (Ireland) Act, 1904	4 Edw. VII, c. 9
	Scientific Societies Act, 1843	6 & 7 Vict., c. 36
	Taxes Consolidation Act, 1997	1997, No. 39
	Tourist Traffic Acts, 1939 to 1998
	Valuation Act, 1986	1986, No. 2
	Valuation Act, 1988	1988, No. 2
	Valuation (Ireland) Act, 1852	15 & 16 Vict., c. 63
	Valuation (Ireland) Act, 1901	1 Edw. VII, c. 37
	Valuation (Ireland) Amendment Act, 1854	17 Vict., c. 8
	Valuation (Ireland) Amendment Act, 1874	37 & 38 Vict., c. 70
	Valuation of Rateable Property (Ireland) Act, 1864	27 & 28 Vict., c. 52
	Waterford City Management Act, 1939	1939, No. 25

Number 13 of 2001

VALUATION ACT 2001

REVISED

Updated to 18 October 2024

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. [4th June, 2001]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

Annotations

Modifications (not altering text):

Certain functions of Minister for Justice and Equality (previously Minister for Public Expenditure and Reform, and Finance) under Act transferred and references construed (1.01.2018) by Valuation Office and Valuation Tribunal (Transfer of Departmental Administration and Ministerial Functions) Order 2017 (S.I. No. 575 of 2017), art. 3, in effect as per art. 1(2), subject to transitional provisions in arts. 4-8.

3. (1) The functions vested in the Minister for Justice and Equality—

(a) by or under the Valuation Act 2001 (No. 13 of 2001) other than section 53 thereof, and

(b) under section 14 of the Valuation (Amendment) Act 2015 (No. 10 of 2015),

are transferred to the Minister for Housing, Planning and Local Government.

(2) References to the Minister for Justice and Equality contained in any Act or instrument made thereunder and relating to any functions transferred by this Article shall, from the commencement of this Order, be construed as references to the Minister for Housing, Planning and Local Government.

Certain functions of Minister for Public Expenditure and Reform (previously Minister for Finance) under Act transferred and references construed (1.01.2016) by Valuation Office (Transfer of Departmental Administration and Ministerial Functions) Order 2015 (S.I. No. 638 of 2015), art. 3, in effect as per art. 1(2), subject to transitional provisions in arts. 4-8.

3. (1) The functions vested in the Minister for Public Expenditure and Reform—

(a) subject to paragraph (2), by or under Parts 1 to 12 and 13 of the Valuation Act 2001 (No. 13 of 2001), and

(b) under section 14 of the Valuation (Amendment) Act 2015 (No. 10 of 2015),

are transferred to the Minister for Justice and Equality.

(2) This Article does not apply to–

(a) section 4(5),

(b) section 4(6) (in so far as it relates to directions in accordance with which fees charged pursuant to regulations under section 4(2) shall be paid into or disposed of for the benefit of the Exchequer),

(d) section 9(6),

(e) section 10(1),

(f) section 56(2), and

(g) paragraph 1(7) of Schedule 2,

of the Valuation Act 2001.

(3) References to the Minister for Public Expenditure and Reform contained in any Act or instrument made thereunder and relating to any functions transferred by this Article shall, from the commencement of this Order, be construed as references to the Minister for Justice and Equality.

Functions transferred and references to “Department of Finance” and “Minister for Finance” construed (29.07.2011) by Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011), arts. 2, 3, 5 and sch. 1 part 2, in effect as per art. 1(2), subject to transitional provisions in arts. 6-9.

2. (1) The administration and business in connection with the performance of any functions transferred by this Order are transferred to the Department of Public Expenditure and Reform.

(2) References to the Department of Finance contained in any Act or instrument made thereunder and relating to the administration and business transferred by paragraph (1) shall, on and after the commencement of this Order, be construed as references to the Department of Public Expenditure and Reform.

3. The functions conferred on the Minister for Finance by or under the provisions of —

(a) the enactments specified in Schedule 1, and

(b) the statutory instruments specified in Schedule 2,

are transferred to the Minister for Public Expenditure and Reform.

...

5. References to the Minister for Finance contained in any Act or instrument under an Act and relating to any functions transferred by this Order shall, from the commencement of this Order, be construed as references to the Minister for Public Expenditure and Reform.

...

Schedule 1

Enactments

...

Part 2

1922 to 2011 Enactments

Number and Year	Short Title	Provision
(1)	(2)	(3)
...	...	...
No. 13 of 2001	Valuation Act 2001	The whole Act
...	...	...

Certain functions under Act conferred on Local Authorities (31.12.2007) by Local Government Act 2001 (37/2001), s. 63(2)(a) and sch. 12 part 2, as inserted by Water Services Act 2007 (30/2007), s. 115, S.I. No. 846 of 2007.

Statement of local authority functions.

63.— ...

(2)(a) Without prejudice to the scope of subsection (1)(b) and for ease of reference only, there is set out—

(i) in Part 1 of Schedule 12, certain Acts of the Oireachtas, the responsibility for which is primarily that of the Minister, which confer functions on local authorities or on classes of local authorities, and

(ii) in Part 2 of Schedule 12, certain Acts of the Oireachtas, the responsibility for which is primarily that of a Minister of the Government other than the Minister, which confer functions on local authorities or on classes of local authorities.

(b) Paragraph (a) shall not be read as setting out all relevant Acts which confer functions on local authorities or on classes of local authorities.

SCHEDULE 12

Acts of the Oireachtas: Functions of Local Authorities

...

PART 2

Responsibility primarily with a Minister of the Government other than the Minister

...

Valuation Act 2001

...

Editorial Notes:

Transitional provision in relation to existing valuations made (1.06.2014) by Local Government Reform Act 2014 (1/2014), s. 33, S.I. No. 214 of 2014, for purposes of Act.

Revised Acts

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Valuation Act 2001