Revision Appeals
A revision appeal is an appeal to the Valuation Tribunal against a decision of the Commissioner of Valuation on the revision of the valuation of a commercial property under Part 6 of the Valuation Acts 2001 – 2015 (as amended).
Right to Appeal
The right to appeal to the Valuation Tribunal arises following the fixing of a valuation by the Commissioner of Valuation on a commercial property. If a person affected by the valuation is dissatisfied with it, he/she can appeal that decision to the Valuation Tribunal within 28 days from the date of the issue of the valuation certificate.
It is very important to note that the Valuation Tribunal and the Commissioner of Valuation/Valuation Office are separate bodies, independent of each other. The role of the Valuation Tribunal is to hear appeals against decisions of the Commissioner.
Due to the ongoing revaluation process, there are now two categories of revision appeals. The mechanism by which a person appeals in each is the same, however there are distinct Notice of Appeal Forms and Fee Tables.
Standard Revision
When appealing the valuation of a commercial property located in a Rating Authority area which has not yet undergone the Revaluation process (i.e. Cork City, Cork County only) please complete the Standard Revision Online Appeal form.
Alternatively you can download the Standard Revision Notice of Appeal form.
Post-Revaluation (PR) Revision
When appealing valuation of a commercial property located in a Rating Authority area which has already undergone the Revaluation process (All counties excluding: Cork City, Cork County) please complete the (Post – Revaluation) Revision Online Appeal form.
Alternatively you can download the (Post Revaluation) Revision Notice of Appeal form.
To Make an Appeal
To make an appeal, complete the relevant Online Appeal form above and submit it to Valuation Tribunal within the statutory time limit, that is within 28 days from the date on which the Commissioner of Valuation issued the Valuation Certificate or Notification. The appropriate fee must be attached. Remember to read the Guidelines for Completion of Notice of Appeal before completing the form.
Following the implementation of the National Payments Plan by all Civil Service bodies, from 1st of January 2022 the Valuation Tribunal no longer accepts cheques and bank drafts as payment of appeal fees. Payments must be made electronically, through the online appeal form or over the phone by means of a debit or credit card, or by the Electronic Funds Transfer.
If you have any queries with regard to this change of procedure, please do not hesitate to contact the Valuation Tribunal at info@valuationtribunal.ie or by telephone on 01 6760130
STANDARD REVISION APPEAL
| Valuation of property as stated on the Valuation Certificate or Notification | Appeal Fee |
|---|---|
| Not exceeding €50 | €95 |
| Exceeding €50 and not exceeding €150 | €125 |
| Exceeding €150 and not exceeding €650 | €300 |
| Exceeding €650 | €500 |
PR REVISION NOTICE OF APPEAL
| Valuation of property as stated on the Valuation Certificate or Notification | Appeal Fee |
|---|---|
| Not exceeding €20,000 | €95 |
| Exceeding €20,000 and not exceeding €50,000 | €125 |
| Exceeding €50,000 and not exceeding €250,000 | €300 |
| Exceeding €250,000 | €500 |