VALUATION ACT, 2001 (2001_act_13) | IE

ISB Act 2001-06-04

Schedule 1 VALUATION ACT, 2001 Open official source

SCHEDULE 1

Section 8.

Enactments Repealed

Session and Chapter or Number and Year

Short Title

Extent of Repeal

1 & 2 Vict., c. 56

Poor Relief (Ireland) Act, 1838

Sections 63 and 64

6 & 7 Vict., c. 36

Scientific Societies Act, 1843

The whole Act

15 & 16 Vict., c. 63

Valuation (Ireland) Act, 1852

The whole Act (other than section 28)

17 Vict., c. 8

Valuation (Ireland) Amendment Act, 1854

The whole Act

23 Vict., c. 4

Annual Revision of Rateable Property (Ireland) Amendment Act, 1860

The whole Act

27 & 28 Vict., c. 52

Valuation of Rateable Property (Ireland) Act, 1864

The whole Act

37 & 38 Vict., c. 70

Valuation (Ireland) Amendment Act, 1874

The whole Act

52 & 53 Vict., c. 27

Advertising Stations (Rating) Act, 1889

The whole Act

57 & 58 Vict., c. 60

Merchant Shipping Act, 1894

Section 731 in so far as it relates to rates

1 Edw. VII, c. 37

Valuation (Ireland) Act, 1901

The whole Act

No. 27 of 1930

Local Government (Dublin) Act, 1930

Section 69 and the Second Schedule

No. 47 of 1931

Railways (Valuation for Rating) Act, 1931

The whole Act

No. 35 of 1934

Limerick City Management Act, 1934

Section 28 and the Second Schedule

No. 28 of 1937

Commissioner of Valuation (Substitute) Act, 1937

The whole Act

No. 21 of 1939

Air-raid Precautions Act, 1939

Section 59

No. 25 of 1939

Waterford City Management Act, 1939

Section 27 and the Schedule

No. 5 of 1941

Cork City Management (Amendment) Act, 1941

Section 19 and the First Schedule

No. 24 of 1946

Local Government Act, 1946

Sections 13 and 21 and the Second Schedule

No. 14 of 1959

Fisheries (Consolidation) Act, 1959

Section 55(6)

No. 7 of 1960

Petroleum and Other Minerals Development Act, 1960

Section 54

No. 35 of 1978

Local Government (Financial Provisions) Act, 1978

Section 3 in so far as it relates to a domestic hereditament, a community hall or a farm building

No. 2 of 1986

Valuation Act, 1986

The whole Act

No. 2 of 1988

Valuation Act, 1988

The whole Act

No. 11 of 1997

National Cultural Institutions Act, 1997

Section 64

ISB Act 2001-06-04

Schedule 2 VALUATION ACT, 2001 Open official source

SCHEDULE 2

Section 12.

The Valuation Tribunal

1.—(1) The Tribunal shall consist of a chairperson and such number of deputy chairpersons (if any) and ordinary members as the Minister may determine from time to time, being such number as the Minister considers necessary for the performance by the Tribunal of its functions under this Act.

(2) The members of the Tribunal shall be appointed from time to time as occasion requires by the Minister and, subject to the provisions of this Act, shall hold office upon such terms and conditions as the Minister may determine at the time of their appointment.

(3) A person who was a member of the Tribunal immediately before the commencement of this Act shall continue in office as such a member for the remainder of the term of office for which he or she was appointed, unless he or she sooner dies or resigns from office.

(4) The term of office of a member of the Tribunal shall be such period not exceeding 5 years as the Minister may determine when appointing him or her and, subject to the provisions of this Act, a member of the Tribunal shall be eligible for re-appointment as such a member.

(5) A member of the Tribunal may at any time resign his or her office as such a member by letter addressed to the Minister and the resignation shall take effect on and from the date of receipt of the letter.

(6) Where a casual vacancy occurs among the members of the Tribunal, the Minister may, if he or she thinks it appropriate to do so, take such steps as are necessary to fill the vacancy and the person appointed to fill the vacancy shall hold office for the remainder of the term of office for which his or her predecessor was appointed.

(7) Members of the Tribunal shall be paid such remuneration (if any), and such allowances for expenses, as the Minister may from time to time determine.

(8) Where a member of the Tribunal is—

(a) nominated as a member of Seanad Éireann, or

(b) elected as a member of either House of the Oireachtas or to the European Parliament, or

(c) regarded, pursuant to Part XIII of the Second Schedule to the European Parliament Elections Act, 1997, as having being elected to the European Parliament,

he or she shall thereupon cease to be a member of the Tribunal.

(9) A person who is for the time being entitled under the Standing Orders of either House of the Oireachtas to sit therein or who is a member of the European Parliament shall, while he or she is so entitled or is such a member, be disqualified from becoming a member of the Tribunal.

2.—(1) The Minister shall from time to time as occasion requires appoint a member of the Tribunal to be chairperson thereof.

(2) Where a chairperson of the Tribunal ceases during his or her term of office as such chairperson to be a member of the Tribunal, he or she shall thereupon also cease to be chairperson of the Tribunal.

(3) The chairperson of the Tribunal, shall, unless he or she sooner dies, resigns or otherwise ceases to be chairperson, hold office as such chairperson until the expiration of his or her term of office as a member of the Tribunal but, if he or she is re-appointed as a member of the Tribunal, he or she shall be eligible for re-appointment as chairperson of the Tribunal.

3.—(1) The Minister shall from time to time as occasion requires appoint a member of the Tribunal to be a deputy chairperson thereof.

(2) Where a deputy chairperson of the Tribunal ceases during his or her term of office as such deputy chairperson to be a member of the Tribunal, he or she shall thereupon also cease to be deputy chairperson of the Tribunal.

(3) A deputy chairperson of the Tribunal shall, unless he or she sooner dies, resigns or otherwise ceases to be a deputy chairperson, hold office as such deputy chairperson until the expiration of his or her term of office as a member of the Tribunal but, if he or she is re-appointed as a member of the Tribunal, he or she shall be eligible for re-appointment as a deputy chairperson of the Tribunal.

(4) Whenever the chairperson of the Tribunal is of the opinion that for the speedy dispatch of the business of the Tribunal it is expedient that the Tribunal should act by divisions, he or she may direct accordingly and if he or she directs, then, until he or she revokes his or her direction

(a) the Tribunal may act by such number of divisions as may be determined by the chairperson of the Tribunal from time to time;

(b) a division of the Tribunal shall consist of 3 members of the Tribunal chosen by the chairperson of the Tribunal of whom at least one shall be the chairperson or a deputy chairperson of the Tribunal;

(c) the chairperson of the Tribunal shall assign to a division of the Tribunal the appeals to be determined by it;

(d) the chairperson of a division of the Tribunal shall be the person who is the chairperson of the Tribunal or, if the chairperson of the Tribunal is not a member of the division, the member thereof who is a deputy chairperson of the Tribunal; and

(e) for the purposes of an appeal assigned to it, a division of the Tribunal shall have all the powers of the Tribunal and the chairperson of a division of the Tribunal shall have all the powers of the chairperson of the Tribunal and references in this Act to the Tribunal and the chairperson of the Tribunal shall be construed as including references to a division and the chairperson of a division, respectively.

4.—(1) If and whenever the number of members of the Tribunal is 3, an appeal to the Tribunal shall be heard and determined by the 3 members.

(2) If and whenever the number of members of the Tribunal is more than 3 and a direction under paragraph 3(4) of this Schedule is not in force, an appeal to the Tribunal shall be heard and determined by 3 members thereof chosen by the chairperson of the Tribunal and, if the chairperson of the Tribunal is not among the members thereof chosen to hear and determine the appeal, one of those members chosen by the chairperson of the Tribunal shall act as chairperson thereof.

(3) The Tribunal shall issue a written judgement setting forth the reasons for its determination in each appeal.

5.—(1) The Tribunal shall hold sittings and at the sittings may take evidence and may receive submissions by or on behalf of the appellant and the respondent in an appeal under this Act and any other person appearing to the Tribunal to have an interest in or to be likely to be affected by the determination of the appeal.

(2) Sittings of the Tribunal shall be held in private.

6.—A witness whose evidence has been, is being or is to be given before the Tribunal shall be entitled to the same privileges and immunities as a witness in a court.

7.—A determination of the Tribunal at or in relation to an appeal may be that of a majority of the members hearing the appeal.

8.—The chairperson of the Tribunal may—

(a) direct in writing a person whose evidence is required by the Tribunal to attend before the Tribunal on a date and at a time and place specified in the direction and there to give evidence and to produce any document or thing in his or her possession or power specified in the direction,

(b) direct any such person to produce to him or her any specified document or thing in his or her possession or power,

(c) give any other directions for the purpose of an appeal that appear to him or her reasonable and just.

9.—A person who—

(a) having been directed under paragraph 8 of this Schedule to attend before the Tribunal and having had tendered to him or her any sum in respect of the expenses of his or her attendance which a witness summoned to attend before the District Court would be entitled to have tendered to him or her, without just cause or excuse disobeys the direction,

(b) being in attendance before the Tribunal pursuant to a direction under the said paragraph 8, refuses to take the oath on being required by the Tribunal to do so or refuses to answer any question to which the Tribunal may lawfully require an answer,

(c) without just cause or excuse disobeys a direction under subparagraph (a) of the said paragraph 8 in relation to the giving of evidence or the production of a document or thing or a direction under subparagraph (b) or (c) of the said paragraph 8, or

(d) does any other thing in relation to the proceedings before the Tribunal which, if done in relation to proceedings before a court by a witness in the court, would be contempt of the court,

shall be guilty of an offence.

10.—If a person gives false evidence before the Tribunal in such circumstances that, if he or she had given the evidence before a court, he or she would be guilty of perjury, he or she shall be guilty of that offence.

11.—(1) The procedure of the Tribunal shall, subject to the provisions of this Act, be such as shall be determined by the Tribunal by rules made by it with the consent of the Minister and the rules shall, without prejudice to the generality of the foregoing, make provision for—

(a) notifying the persons concerned of the date, time and place of the relevant sitting of the Tribunal,

(b) enabling the persons concerned to present their cases to the Tribunal in person or through a representative,

(c) the examination (on oath or otherwise as the Tribunal may determine) of witnesses before the Tribunal by the Tribunal,

(d) the examination and cross-examination (on oath or otherwise as the Tribunal may determine) of witnesses before the Tribunal by or on behalf of the persons concerned,

(e) the determination by the Tribunal whether evidence at the Tribunal should be given on oath,

(f) the administration by the chairperson of the Tribunal of the oath to witnesses before the Tribunal,

(g) the giving of a notice in writing to every interested party of every determination of the Tribunal in relation to an appeal to it, and

(h) the making of a sufficient record of the proceedings of the Tribunal.

(2) A notice of appeal to the Tribunal shall be in such form as is prescribed by rules made under this paragraph.

(3) Rules made under paragraph 11 of the First Schedule to the Act of 1988 that were in force immediately before the commencement of this Act shall continue in force, subject to the modifications of their effect provided for in subparagraph (4) of this paragraph, as if they were made under this paragraph and may be amended or revoked accordingly.

(4) The modifications mentioned in subparagraph (3) of this paragraph are—

(a) the substitution in the rules concerned for references to a provision of the repealed enactments of references to the corresponding provision of this Act, and

(b) any other modifications necessary to ensure that the operation of the rules are consistent with this Act.

12.—(1) Subject to subparagraph (3) of this paragraph, the Tribunal may order that the costs and expenses of a person concerned in an appeal to it under this Act in respect of the appeal should be paid by another person concerned in the appeal, may determine the amount of any such costs and expenses and shall, unless there is good reason for not doing so, order that the costs and expenses of a successful appellant or respondent in an appeal to the Tribunal under this Act in respect of the appeal shall be paid by the unsuccessful respondent or appellant, as the case may be, in the appeal.

(2) The amount of the costs and expenses of a person, ordered by the Tribunal under this paragraph to be paid to the person, may be recovered as a simple contract debt in any court of competent jurisdiction by that person from the person ordered by the Tribunal to pay them.

(3) The Tribunal shall not order that the costs and expenses of an appellant or respondent in an appeal to it under this Act shall be paid by an owner or occupier of relevant property other than that to which the appeal relates.

13.—(1) Where a member of the Tribunal has a beneficial interest in property which is the subject of an appeal to the Tribunal under this Act or in any other property affected, or likely to be affected, by such an appeal, or has any other interest in the appeal which would be likely to influence him or her in relation to the determination of the appeal, the member shall—

(a) disclose to the Tribunal the nature of his or her interest,

(b) take no part in the discussion on, or the consideration of, the appeal,

(c) neither vote nor otherwise act as a member of the Tribunal in relation to the determination of the appeal.

(2) For the purposes of this paragraph, a member of the Tribunal shall be regarded as having a beneficial interest in property if—

(a) he or she or his or her spouse is the owner or occupier of the property or the part owner or part occupier, whether as joint tenant, tenant-in-common or otherwise, with one or more other persons of the property, or

(b) he or she or his or her spouse is connected with the owner or occupier of the property or is an employer or employee or principal or agent of, or a trustee or caretaker of the property for, the owner or occupier thereof, or a person connected with such owner or occupier.

(3) For the purposes of this paragraph, an interest in property which is so remote or insignificant that it cannot reasonably be regarded as likely to influence the person having it shall not be regarded as a beneficial interest in the property.

(4) A person who contravenes or fails to comply with a requirement of this paragraph shall be guilty of an offence.

(5) In any proceedings for an offence under subparagraph (4) of this paragraph, it shall be a defence for the person charged with the offence to prove that, at the time of the alleged offence, he or she did not know and had no reason to believe—

(a) that he or she had a beneficial interest in the property concerned, or

(b) that the beneficial interest to which the alleged offence relates was one in relation to which a requirement of this paragraph applied.

(6) A member of the Tribunal who is convicted of an offence under subparagraph (4) of this paragraph shall, on such conviction, cease to be such a member.

(7) Where a person who has a beneficial interest in property to which an appeal to the Tribunal under this Act relates contravenes or fails to comply with a requirement of this paragraph, such contravention or failure shall render invalid the determination of the appeal.

(8) Where a determination by the Tribunal of an appeal under this Act is rendered invalid by virtue of subparagraph (7) of this paragraph, the appeal shall be determined again by the Tribunal.

(9) Any question whether a person is connected with another, for the purposes of subparagraph (2) of this paragraph, shall be determined in accordance with the following provisions of this subparagraph (any provision that one person is connected with another person being taken to mean also that that other person is connected with the first-mentioned person)

(a) a person is connected with an individual if that person is a relative of the individual,

(b) a person, in his or her capacity as a trustee of a trust (whether of the property referred to in subparagraph (2)(b) of this paragraph or not), is connected with an individual who or any of whose children, or as respects whom any body corporate which he or she controls, is a beneficiary of the trust,

(c) a person is connected with any person with whom he or she is in partnership,

(d) a company is connected with another person if that person has control of it or if that person and persons connected with that person together have control of it,

(e) any 2 or more persons acting together to secure or exercise control of a company shall be treated in relation to that company as connected with one another and with any person acting on the directions of any of them to secure or exercise control of the company.

(10) In subparagraph (9) of this paragraph—

“control” has the meaning assigned to it by section 432 of the Taxes Consolidation Act, 1997, and any cognate words shall be construed accordingly;

“relative”, in relation to a person, means a brother, sister, parent or spouse of the person or a child of the person or of the spouse.

(11) For the purposes of subparagraphs (2) and (9) of this paragraph, “spouse”, in relation to a person, does not include a spouse who is living separately and apart from the person.

ISB Act 2001-06-04

Schedule 3 VALUATION ACT, 2001 Open official source

SCHEDULE 3

Section 14.

Relevant Property

1.—Property (of whatever estate or tenure) which falls within any of the following categories and complies with the condition referred to in paragraph 2 of this Schedule shall be relevant property for the purposes of this Act

(a) buildings,

(b) lands used or developed for any purpose (irrespective of whether such lands are surfaced) and any constructions affixed thereto which pertain to that use or development,

(c) railways and tramways, including running line property and non-running line property,

(d) harbours, piers, docks and fixed moorings,

(e) mines, quarries, pits and wells,

(f) rights of fishery,

(g) profits á prendre, other than rights of fishery,

(h) tolls,

(i) easements and other rights over land,

(j) rights to drill for and take away petroleum,

(k) canals, navigations and rights of navigation,

(l) advertising stations and land and any buildings used as advertising stations,

(m) electricity generating stations, including where appropriate—

(i) all buildings and structures,

(ii) all tanks, including fuel oil tanks, water tanks and chemical tanks,

(iii) boilers, furnaces and ancillary fuel handling equipment,

(iv) cooling water inlet and outlet facilities, including pump-houses, culverts, pipe-works, weirs and outfall works,

(v) natural gas installations,

(vi) effluent disposal works, including chimneys and treatment plant,

(vii) wind generators, turbines and generators, together with ancillary plant and electrical equipment, including transformers,

(viii) docks, cooling towers, embankments, canals (head race, tail race), locks, penstocks and surge tanks,

(ix) dams, weirs, bridges, jetties, railways, roads and reservoirs,

(x) all ancillary on site developments,

(xi) all electric lines.

(n) the entire networks subsumed in an undertaking including, as the case may be—

(i) signal transmission and reception equipment, all associated masts, lines, cables, posts, pylons, supports, brackets, ducting, tubing and all equipment necessary for normal effective functioning of the networks up to the supply point for each individual consumer,

(ii) all pipeline networks and systems, including pressurising and pressure reducing equipment, together with associated site developments,

(iii) storage and containment facilities, including tanks, silos or other plant or developments used for the storage and for containment of any substance whether solid or fluid (liquid or gaseous),

(iv) gas works, gas pipelines and natural gas terminals,

(v) telecommunications, radio and television relay and rediffusion networks, including lines, cables and ancillary appendages necessary for the working of such networks,

(vi) electricity transformer stations, including—

(I) all buildings and structures,

(II) all site developments,

(III) transformers,

(IV) electrical equipment, including switchgear, circuit breakers and associated developments,

(V) all electric lines,

(vii) electric lines (within the meaning of the Electricity (Supply) Act, 1927, as amended by section 46 of the Electricity (Supply) (Amendment) Act, 1945), including transmission and distribution networks and consumer service mains and networks on, over, or under ground, together with lines and cables with their respective supports (including poles, pylons and brackets), culverts, cuttings, ductings and pole transformers, used in association with those electricity conductors,

(o) any building or part of a building or lands or waterways or harbours directly occupied by the State, including lands or buildings occupied by any Department or office of State, the Defence Forces or the Garda Síochána or used as a prison or place of detention.

2.—The condition mentioned in paragraph 1 of this Schedule is that the property concerned—

(a) is occupied and the nature of that occupation is such as to constitute rateable occupation of the property, that is to say, occupation of the nature which, under the enactments in force immediately before the commencement of this Act (whether repealed enactments or not), was a prerequisite for the making of a rate in respect of occupied property, or

(b) is unoccupied but capable of being the subject of rateable occupation by the owner of the property.

ISB Act 2001-06-04

Schedule 4 VALUATION ACT, 2001 Open official source

SCHEDULE 4

Section 15.

Relevant Property Not Rateable

1.—Agricultural land.

2.—Land developed for horticulture.

3.—Land developed for forestry.

4.—Land developed for sport.

5.—Farm buildings.

6.—Any domestic premises (but subject to section 59(4) (which provides that apartments are rateable in certain limited circumstances)).

7.—Any land, building or part of a building used exclusively for the purposes of public religious worship.

8.—Any land, building or part of a building used by a body for the purposes of caring for sick persons, for the treatment of illnesses or as a maternity hospital, being either—

(a) a body which is not established and the affairs of which are not conducted for the purpose of making a private profit from an activity as aforesaid, or

(b) a body the expenses incurred by which in carrying on an activity as aforesaid are defrayed wholly or mainly out of moneys provided by the Exchequer and the care or treatment provided by which is made available to the general public (whether with or without a charge being made therefor).

9.—Any burial ground or crematorium which is not established or operated for the purposes of making a private profit and the income derived from the operation of which is used wholly to defray the expenses (including expenses of a capital nature) incurred in its operation.

10.—Any land, building or part of a building occupied by a school, college, university, institute of technology or any other educational institution and used exclusively by it for the provision of the educational services referred to subsequently in this paragraph and otherwise than for private profit, being a school, college, university, institute of technology or other educational institution as respects which the following conditions are complied with—

(a) (i) it is not established and the affairs of it are not conducted for the purposes of making a private profit, or

(ii) the expenses incurred by it in providing the educational services concerned are defrayed wholly or mainly out of moneys provided by the Exchequer,

and

(b) in either case it makes the educational services concerned available to the general public (whether with or without a charge being made therefor).

11.—Any art gallery, museum, library, park or national monument which is normally open to the general public and which is not established or maintained for the purpose of making a private profit.

12.—Property (whether falling within paragraph 11 or not) occupied by—

(a) the National Museum of Ireland,

(b) the National Library of Ireland,

(c) the National Gallery of Ireland,

(d) the Irish Museum of Modern Art Company,

(e) the Arts Council,

(f) the Heritage Council,

(g) the National Concert Hall Company,

(h) the Chester Beatty Library, or

(i) the National Theatre Society Limited.

13.—Any buoy, beacon or lighthouse.

14.—Any land, building or part of a building occupied for the purpose of caring for elderly, handicapped or disabled persons by a body, being either—

(a) a body which is not established and the affairs of which are not conducted for the purpose of making a private profit from an activity as aforesaid, or

(b) a body the expenses incurred by which in carrying on an activity as aforesaid are defrayed wholly or mainly out of moneys provided by the Exchequer.

15.—Any building or part of a building used exclusively as a community hall.

16.—Any land, building or part of a building which is occupied by a body, being either—

(a) a charitable organisation that uses the land, building or part exclusively for charitable purposes and otherwise than for private profit, or

(b) a body which is not established and the affairs of which are not conducted for the purpose of making a private profit and—

(i) the principal activity of which is the conservation of the natural and built endowments in the State, and

(ii) the land, building or part is used exclusively by it for the purpose of that activity and otherwise than for private profit.

17.—Any land, building or part of a building occupied by a society established for the advancement of science, literature or the fine arts and which is used exclusively for that purpose and otherwise than for private profit.

18.—Any turf bog or turf bank used exclusively for the purpose of cutting turf or for making turf mould therefrom for fuel or manure.

19.—(1) Any building or part of a building occupied by a member of either House of the Oireachtas or a representative in the European Parliament which is used exclusively for the purposes of accommodating his or her constituency office and the whole or part of the expenses incurred in maintaining that accommodation are defrayed by that member or representative.

(2) In this paragraph “constituency office” means an office which is used solely for the provision of representative services by the member of the House of the Oireachtas or representative in the European Parliament concerned in his or her capacity as such a member or representative but does not include the head office of a political party or any other office occupied by a political party.

ISB Act 2001-06-04

Schedule 5 VALUATION ACT, 2001 Open official source

SCHEDULE 5

Section 51.

Plant Referred to in Section 51

1.—All constructions affixed to a relevant property (whether on or below the ground) and used for the containment of a substance or for the transmission of a substance or electric current, including any such constructions which are designed or used primarily for storage or containment (whether or not the purpose of such containment is to allow a natural or a chemical process to take place), but excluding any such constructions which are designed or used primarily to induce a process of change in the substance contained or transmitted.

2.—All fixed furnaces, boilers, ovens and kilns.

3.—All ponds and reservoirs.

VALUATION ACT, 2001

Statutory Text (5 Articles)

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