Valuation Act 2001
Existing valuation lists to continue in force and severability of properties appearing thereon
43.—(1) Notwithstanding the repeal by section 8 of the enactments specified in Schedule 1, an existing valuation list for a rating authority's area and the value of each property appearing thereon shall, subject to any amendment thereof made in accordance with the provisions of this Act, as applied by section 44, and any apportionment of the value under subsection (3), continue in force in relation to that area for all purposes until the date on which a valuation list is caused to be published under section 23 in relation to that area.
(2) Nothing in subsection (1) shall be construed as having the effect of continuing in force any provision of the repealed enactments specifying property appearing on an existing valuation list to be or to be not rateable.
(3) If part of a property appearing on an existing valuation list falls only within Schedule 3 and part of it both within that Schedule and Schedule 4 or section 15(3), the Commissioner shall apportion between each of those parts the value of the property as stated in the list and so much of that value as is so apportioned—
(a) to the part which falls only within Schedule 3 shall, subject to any amendment of it of the kind referred to in subsection (1), be the value, for the purposes of this Act, of that part until the date referred to in subsection (1),
(b) to the part which falls both within that Schedule and Schedule 4 or section 15(3) shall, subject to any amendment of it of the kind as aforesaid, be the value, for the purposes of this Act, of that part in respect of the year in which this Act is commenced in circumstances where subsection (2) or, as the case may be, subsection (3) of section 15 does not have effect until the following year.
(4) The exercise of any power conferred by this Act or any enactment referred to in section 14(2) in relation to part of property appearing on an existing valuation list shall not be affected by the fact that the property appears as a single property on that list or that another part of the property falls within Schedule 4 F50[…].
(5) Subsection (1) is without prejudice to section 53(7) (which requires the deletion, in certain circumstances, of the value of certain property from an existing valuation list).
Repealed (8.06.2015) by Valuation (Amendment) Act 2015 (10/2015), s. 23, S.I. No. 229 of 2015, subject to transitional provisions in ss. 41-45.