Revaluation FAQs

Revaluation is a process by which all rateable properties in a local authority area are valued periodically, and at the same time, by reference to a single valuation date. After the first revaluation of a local authority area is completed, Revaluation is then scheduled to take place every five to ten years on a recurring basis.

A Valuation Manager appointed by the Head of Valuation, assesses the Net Annual Value of your property and sets a valuation in line with rental values at the specified valuation date. Tailte Éireann carries out its functions in an independent and objective manner. Extensive analysis of rental information is carried out. This rental information is available through multiple market sources, together with the information provided by the occupiers in relation to their own individual properties.

Information provided by occupiers to Tailte Éireann is used for the purposes of the Valuation Division carrying out its statutory functions. Tailte Éireann is supported by an extensive computerised market analysis model in establishing market rental values at the specified valuation date.

No. Your valuation is the basis on which local authorities calculate and levy rates on your property but is not your rates liability. Your rates liability is a product of your valuation, as assessed by Officers of the Commissioner, multiplied by the Annual Rate on Valuation (ARV) which is set by the local authority.

Yes. If your property is no longer commercial or has been converted to domestic use only, you are still required to complete the Revaluation Information Form and make your observations stating such under "Details of other facilities or businesses operating at theses premises".

You will have an opportunity to make Representations (within 40 days from the date of issue of the proposed certificate and free of charge) if you are unhappy with anything contained in the proposed valuation certificate. Following consideration of your representations, the Valuation Office will send you a final valuation certificate. This will be the basis for the commercial rates that will be levied on your property by the local authority.

Yes. A decision of the Valuation Tribunal is final in relation to the amount of the valuation. However, there is a further right of appeal to the High Court on a point of law.

No, the Valuation on your Valuation Certificate is not your rates liability. You can contact your Local Authority for an indication of your rates liability.

Having a modern valuation base is very important for the levying of commercial rates on a fair and equitable basis across all property sectors. The Valuation Acts provide for the revaluation of all rateable property within a rating authority area so as to reflect changes in value due to economic factors such as differential movements in property values or other external factors and changes in the local business environment. 

A revaluation will bring more equity, uniformity, fairness and transparency into the local authority rating system resulting in a more equitable distribution of commercial rates among ratepayers.

All ratepayers were issued with a Revaluation Information Form, in which the Valuation Division, Tailte Éireann requested rental information/lease details. Rental information was also received from the Revenue Commissioners and the Property Services Regulatory Authority rental database. All this information was analysed and the conclusions drawn from the analysis is applied to similarly circumstanced property.

If you require further information, please contact our Revaluation Help Lines as follows:

Phone 01 584 6753

Email reval2023@tailte.ie

The helplines are in operation from 9am - 1pm and 2pm - 5pm Monday to Friday, excluding public holidays.