Revision FAQs

Last updated at 12:49 on 26/02/2019


What is Revision?

Revision is the means through which the valuation of a particular property may be assessed between Revaluations of the entire rating authority area in which that property is located. The legislation governing revision of valuations is set out in the Valuation Act 2001, as amended by the Valuation (Amendment) Act 2015

An occupier of a property, an interest holder in that property, or the Local Authority in whose rating authority area the particular property is located may make an application to the Commissioner of Valuation to have the valuation of a property revised.  An application for Revision may result in a valuation increasing, decreasing or remaining the same. There are very specific grounds to be met, set out in legislation, before a valuation may be revised.

All applications for a revision of valuation must be made on the specified form and accompanied by a fee of €250.

What is the difference between Revision and Revaluation?

The terms "Revision" and "Revaluation" have very distinct meaning and application in Irish valuation law. "Revaluation" refers to the carrying out by the Valuation Office of a new valuation of every relevant property in a particular rating authority area. The legal provisions which govern this are set out in the Valuation Act 2001, as amended by the Valuation (Amendment) Act 2015. Essentially, the process commences when the Commissioner of Valuation makes a statutory order and the process results in the publication of a list containing the valuations of all properties therein.

"Revision", on the other hand, is the means through which the valuation of a particular property may be assessed between revaluations of the entire rating authority area in which that property is located. The legislation governing revision of valuations is set out in the Valuation Act 2001, as amended by the Valuation (Amendment) Act 2015.

You can find the Valuation Acts referenced above on the Legislation page of our website.

What if I want the Valuation of a property revised?

Once a valuation is fixed on a property it does not change from year to year. Under the legislation which governs the valuation process, a revision of the valuation of a property may only be carried out if a “Material Change of Circumstances” has taken place since the property was last valued.

Material Change of Circumstances is defined in the Valuation Act, 2001 as amended. However, the main criteria for satisfying the Material Change of Circumstances rule are as follows:

  1. The property is an existing property whose value has changed by virtue of structural/physical alterations (including damage by fire or other physical cause).
  2. The property is an existing property which has been divided into 2 or more separate properties.
  3. Two or more existing properties have been amalgamated into a single property.
  4. There has been a change in the rateable status of an existing property. This occurs when a property which was previously rateable becomes exempt or a property which was not previously rateable has now become rateable.
  5. The property is a new property that has never been valued before.
  6. The property is now located in a different jurisdiction by virtue of a rating authority boundary change.
  7. The property begins or ceases to be licenced under the Licensing Acts 1833 to 2011.

For further information about submitting a revision request click here

Where can I get information on the partial exemption for Sports Clubs?

Detailed information is available in here and the application form (Form R2) is available from the Revision Forms section.

Will I be contacted about my revision request ?

You will be contacted by the official designated to carry out the Revision in order to arrange a visit to the property. After inspecting the property, the Valuation Office will issue a certificate containing the proposed valuation and other details of the property.  If you are dissatisfied with the amount of the proposed valuation or other details contained in the certificate, you may make representations, in writing, to the Valuation Office within 40 days of the issue of the certificate. 

Following consideration of your representations the Valuation Office will send you a final valuation certificate.

Can I appeal against my valuation?

You may appeal against the valuation to the Valuation Tribunal within 28 days from the date of issue of the final valuation certificate. The Valuation Tribunal  is an independent body established to determine appeals of valuations made by the Valuation Office.  The appeal must be in writing on the specified form, must specify the grounds of appeal and be accompanied by the appropriate fee.

Is a decision of the Valuation Tribunal final?

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.

What is the cost of making an Appeal to the Valuation Tribunal?

The amount of the fee payable to the Tribunal is determined by the valuation of the property and is set out in the Schedule to Statutory Instrument S.I. No. 302/2015 - Valuation Act 2001 (Appeal to Tribunal) (Fees) Regulations 2015

Do I need to use a professional adviser?

You do not need to have independent professional representation during any discussions or interaction with the Valuation Office about the valuation of your property. The Valuation Office will deal with you directly and will present information to you in a clear, objective and comprehensive manner.

However, if you wish to be represented professionally, or wish to seek independent advice, the Society of Chartered Surveyors Ireland (SCSI) in association with the Royal Institution of Chartered Surveyors (RICS) has produced a document "Professional Advice on Revaluations and General Rates Assessments" which is available on their website.  If you are considering engaging a private rating consultant, this document provides practical guidance, including advice on the issues you should be wary of.