IE
(LRC Revised)
Statutory Text (1 Articles)
Number 13 of 2001
VALUATION ACT 2001
REVISED
Updated to 18 October 2024
Changes to legislation
as of 10 July 2026, this Act is up to date with all changes known to be in force.
This Revised Act is an administrative consolidation of the
Valuation Act 2001
. It is prepared by the Law Reform Commission in accordance with its function under
the
Law Reform Commission Act 1975
(3/1975) to keep the law under review and to undertake revision and consolidation
of statute law.
All Acts up to and including the
Planning and Development Act 2024
(34/2024), enacted 17 October 2024, and all statutory instruments up to and including
the
Valuation Act 2001 (Global Valuation) (Apportionment) (Uisce Éireann) Order 2024
(S.I. No. 548 of 2024), made 18 October 2024, were considered in the preparation
of this Revised Act.
Disclaimer: While every care has been taken in the preparation of this Revised Act,
the Law Reform Commission can assume no responsibility for and give no guarantees,
undertakings or warranties concerning the accuracy, completeness or up to date nature
of the information provided and does not accept any liability whatsoever arising from
any errors or omissions. Please notify any errors, omissions and comments by email
to
revisedacts@lawreform.ie.
Number
13
of
2001
VALUATION ACT 2001
REVISED
Updated to 18 October 2024
ARRANGEMENT OF SECTIONS
PART 1
Preliminary
Section
1.
Short title.
2.
Commencement.
3.
Interpretation.
4.
Fees.
5.
Forms.
6.
Expenses.
7.
Orders and regulations.
8.
Repeals.
PART 2
Commissioner of Valuation
9.
Commissioner of Valuation.
10.
Delegation to Commissioner of certain functions and temporary inability of Commissioner
to act.
11.
Delegation of functions by Commissioner.
(Repealed)
PART 3
Valuation Tribunal
12.
Valuation Tribunal.
PART 4
Property to be Valued
13.
Valuation of property.
14.
Construction of references to property being rateable and relationship between expressions
“relevant property”, “hereditament” and “tenement”, etc.
15.
Rateability of relevant property.
16.
Times from which relevant property shall or shall not be rateable.
17.
Unit of valuation.
PART 5
Valuations
18.
References to valuations.
19.
Valuation orders.
20.
Date by reference to which valuation shall be made.
21.
Publication date for valuation lists.
22.
Publicity for valuation.
23.
Publication of valuation list consequent on valuation.
24.
Issue of valuation certificates consequent on valuation having been carried out.
25.
Frequency with which powers under this Part are to be exercised.
26.
Right of occupier to make representations in relation to proposed valuation.
PART 5A
Occupier Assisted Valuation
26A.
Definition (Part 5A).
26B.
Regulations may provide for occupier assisted valuation.
26C.
Act to apply.
26D.
Functions of officer of Commissioner under occupier assisted valuation.
26E.
Right of occupier to make representations under occupier assisted valuation.
26F.
Offence where occupier fails to submit valuation.
26G.
Where person submits false valuation.
PART 6
Revision of Valuations
27.
Applications for revisions of valuation lists.
28.
Revision of valuation lists.
29.
Right of occupier to make representations in relation to proposed revision.
29A.
Where revision manager decides not to revise valuation.
PART 7
Appeals
30.
Appeals to the Commissioner.
(Repealed)
31.
Grounds of appeal under
section 30
to be stated.
(Repealed)
32.
Notification of occupier of an appeal.
(Repealed)
33.
Consideration of appeals by Commissioner.
(Repealed)
34.
Appeals to Tribunal.
35.
Grounds of appeal under
section 34
to be stated.
36.
Notification of interested parties of appeal made for Tribunal.
37.
Consideration of appeals by Tribunal.
38.
Amendment of valuation list, etc. to take account of decision of Tribunal, High Court
or Supreme Court.
39.
Appeals to the High Court and Supreme Court.
40.
Amendments of valuation lists in relation to similarly circumstanced property.
(Repealed)
PART 8
Annual Report and Certain Duties of Public Bodies
41.
Annual report.
(Repealed)
42.
Duty of public body to provide certain information to Commissioner.
PART 9
Existing Valuation Lists
43.
Existing valuation lists to continue in force and severability of properties appearing
thereon.
44.
Parts 6
and
7
(with exceptions) and certain other provisions to apply to existing valuation lists.
PART 10
Certain Ancillary Powers of Officers
45.
Power to require information to be supplied.
46.
Obligation of occupier of property to supply certain information.
47.
Power to enter.
PART 11
Basis of Valuation
48.
Method of determining property's value generally.
49.
Method of determining property's value under
section 28
(4)
.
50.
Valuation on the contractor's basis.
51.
Valuation of certain elements of relevant properties.
52.
Valuations in relation to land or buildings used for advertising stations.
53.
Global valuation of property of public utility undertakings.
54.
Appeals against global valuations.
55.
Central valuation list.
PART 12
Rates Incomes of Local Authorities
56.
Power to limit rates income.
PART 12A
State Land
56A.
State land.
56B.
Legal proceedings.
56C.
Power of Minister.
56D.
Instruments to have effect.
56E.
Validity if transfer.
PART 13
Miscellaneous
57.
Transitional provisions in relation to matters not completed under Act of 1988 or
Act of 1852.
58.
Transitional provision to take account of global valuations made before carrying out
of valuation under
section 19
.
59.
Treatment of certain mines, rights to drill and apartments for rates purposes.
60.
Evidence of valuation list.
61.
Relevant property constructed over boundary of rating authority area.
62.
Power to revoke certain appointments and appoint substitutes.
63.
Correctness of valuation list.
64.
Prosecutions.
65.
Penalties.
66.
Issue of certificates, service of notices, etc.
67.
Valuation for certain purposes of property falling within
Schedule 4
.
67A.
Valuation for certain purposes of property not falling within
Schedule 4
.
67B.
Rateable valuation of property for purposes of condition 5 of section 10 of Act of
1978.
68.
Prohibition against unauthorised disclosure of confidential information.
(Repealed)
69.
Commissioner may charge fees for copies of valuation lists, etc. supplied.
(Repealed)
70.
Occupier may appoint agent.
71.
Data sharing.
SCHEDULE 1
Enactments Repealed
SCHEDULE 2
The Valuation Tribunal
SCHEDULE 3
Relevant Property
SCHEDULE 4
Relevant Property Not Rateable
SCHEDULE 5
Plant Referred to in
Section 51
Acts Referred to
Advertising Stations (Rating) Act, 1889
52 & 53 Vict., c. 27
Air-raid Precautions Act, 1939
1939, No. 21
Annual Revision of Rateable Property (Ireland) Amendment Act, 1860
23 Vict., c. 4
Civil Service Commissioners Act, 1956
1956, No. 46
Civil Service Regulation Acts, 1956 and 1958
Commissioner of Valuation (Substitute) Act, 1937
1937, No. 28
Companies Act, 1963
1963, No. 33
Cork City Management (Amendment) Act, 1941
1941, No. 5
Electricity (Supply) (Amendment) Act, 1945
1945, No. 12
Electricity (Supply) Act, 1927
1927, No. 27
European Parliament Elections Act, 1997
1997, No. 2
Fisheries (Consolidation) Act, 1959
1959, No. 14
Harbours Act, 1996
1996, No. 11
Interpretation Act, 1937
1937, No. 38
Limerick City Management Act, 1934
1934, No. 35
Local Government Act, 1946
1946, No. 24
Local Government (Dublin) Act, 1930
1930, No. 27
Local Government (Financial Provisions) Act, 1978
1978, No. 35
Merchant Shipping Act, 1894
57 & 58 Vict., c. 60
National Cultural Institutions Act, 1997
1997, No. 11
Petroleum and Other Minerals Development Act, 1960
1960, No. 7
Petty Sessions (Ireland) Act, 1851
14 & 15 Vict., c. 93
Poor Relief (Ireland) Act, 1838
1 & 2 Vict., c. 56
Public Offices Fees Act, 1879
42 & 43 Vict., c. 58
Railways (Valuation for Rating) Act, 1931
1931, No. 47
Registration of Clubs (Ireland) Act, 1904
4 Edw. VII, c. 9
Scientific Societies Act, 1843
6 & 7 Vict., c. 36
Taxes Consolidation Act, 1997
1997, No. 39
Tourist Traffic Acts, 1939 to 1998
Valuation Act, 1986
1986, No. 2
Valuation Act, 1988
1988, No. 2
Valuation (Ireland) Act, 1852
15 & 16 Vict., c. 63
Valuation (Ireland) Act, 1901
1 Edw. VII, c. 37
Valuation (Ireland) Amendment Act, 1854
17 Vict., c. 8
Valuation (Ireland) Amendment Act, 1874
37 & 38 Vict., c. 70
Valuation of Rateable Property (Ireland) Act, 1864
27 & 28 Vict., c. 52
Waterford City Management Act, 1939
1939, No. 25
Number
13
of
2001
VALUATION ACT 2001
REVISED
Updated to 18 October 2024
AN ACT TO REVISE THE LAW RELATING TO THE VALUATION OF PROPERTIES FOR THE PURPOSES
OF THE MAKING OF RATES IN RELATION TO THEM; TO MAKE NEW PROVISION IN RELATION TO THE
CATEGORIES OF PROPERTIES IN RESPECT OF WHICH RATES MAY NOT BE MADE AND TO PROVIDE
FOR RELATED MATTERS. [4
th June
, 2001]
BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS
Annotations
Modifications (not altering text)
C1
Certain functions of Minister for Justice and Equality (previously Minister for Public
Expenditure and Reform, and Finance) under Act transferred and references construed
(1.01.2018) by
Valuation Office and Valuation Tribunal (Transfer of Departmental Administration and
Ministerial Functions) Order 2017
(S.I. No. 575 of 2017), art. 3, in effect as per art. 1(2), subject to transitional
provisions in arts. 4-8.
3. (1) The functions vested in the Minister for Justice and Equality—
(a) by or under the Valuation Act 2001 (No. 13 of 2001) other than section 53 thereof,
and
(b) under section 14 of the Valuation (Amendment) Act 2015 (No. 10 of 2015),
are transferred to the Minister for Housing, Planning and Local Government.
(2) References to the Minister for Justice and Equality contained in any Act or instrument
made thereunder and relating to any functions transferred by this Article shall, from
the commencement of this Order, be construed as references to the Minister for Housing,
Planning and Local Government.
C2
Certain functions of Minister for Public Expenditure and Reform (previously Minister
for Finance) under Act transferred and references construed (1.01.2016) by
Valuation Office (Transfer of Departmental Administration and Ministerial Functions)
Order 2015
(S.I. No. 638 of 2015), art. 3, in effect as per art. 1(2), subject to transitional
provisions in arts. 4-8.
3. (1) The functions vested in the Minister for Public Expenditure and Reform—
(
a
) subject to paragraph (2), by or under Parts 1 to 12 and 13 of the
Valuation Act 2001
(No. 13 of 2001), and
(
b
) under
section 14
of the
Valuation (Amendment) Act 2015
(No. 10 of 2015),
are transferred to the Minister for Justice and Equality.
(2) This Article does not apply to–
(
a
) section 4(5),
(
b
) section 4(6) (in so far as it relates to directions in accordance with which fees
charged pursuant to regulations under section 4(2) shall be paid into or disposed
of for the benefit of the Exchequer),
(
c
) section 6(2),
(
d
) section 9(6),
(
e
) section 10(1),
(
f
) section 56(2), and
(
g
) paragraph 1(7) of Schedule 2,
of the
Valuation Act 2001
.
(3) References to the Minister for Public Expenditure and Reform contained in any
Act or instrument made thereunder and relating to any functions transferred by this
Article shall, from the commencement of this Order, be construed as references to
the Minister for Justice and Equality.
C3
Functions transferred and references to “Department of Finance” and “Minister for Finance” construed (29.07.2011) by
Finance (Transfer of Departmental Administration and Ministerial Functions) Order
2011
(S.I. No. 418 of 2011), arts. 2, 3, 5 and sch. 1 part 2, in effect as per art. 1(2),
subject to transitional provisions in arts. 6-9.
2. (1) The administration and business in connection with the performance of any functions
transferred by this Order are transferred to the Department of Public Expenditure
and Reform.
(2) References to the Department of Finance contained in any Act or instrument made
thereunder and relating to the administration and business transferred by paragraph
(1) shall, on and after the commencement of this Order, be construed as references
to the Department of Public Expenditure and Reform.
3. The functions conferred on the Minister for Finance by or under the provisions
of —
(
a
) the enactments specified in Schedule 1, and
(
b
) the statutory instruments specified in Schedule 2,
are transferred to the Minister for Public Expenditure and Reform.
...
5. References to the Minister for Finance contained in any Act or instrument under
an Act and relating to any functions transferred by this Order shall, from the commencement
of this Order, be construed as references to the Minister for Public Expenditure and
Reform.
...
Schedule 1
Enactments
...
Part 2
1922 to 2011 Enactments
Number and Year
Short Title
Provision
(1)
(2)
(3)
...
...
...
No. 13 of 2001
Valuation Act 2001
The whole Act
...
...
...
C4
Certain functions under Act conferred on Local Authorities (31.12.2007) by
Local Government Act 2001
(37/2001), s. 63(2)(a) and sch. 12 part 2, as inserted by
Water Services Act 2007
(30/2007), s. 115, S.I. No. 846 of 2007.
Statement of local authority functions.
63.
— ...
(2)(
a
) Without prejudice to the scope of
subsection (1)(b)
and for ease of reference only, there is set out—
(i) in
Part 1
of
Schedule 12,
certain Acts of the Oireachtas, the responsibility for which is primarily that of
the Minister, which confer functions on local authorities or on classes of local authorities,
and
(ii) in
Part 2
of
Schedule 12,
certain Acts of the Oireachtas, the responsibility for which is primarily that of
a Minister of the Government other than the Minister, which confer functions on local
authorities or on classes of local authorities.
(
b
)
Paragraph (a)
shall not be read as setting out all relevant Acts which confer functions on local
authorities or on classes of local authorities.
SCHEDULE 12
Acts of the Oireachtas: Functions of Local Authorities
...
PART 2
Responsibility primarily with a Minister of the Government other than the Minister
...
Valuation Act 2001
...
Editorial Notes
E1
Transitional provision in relation to existing valuations made (1.06.2014) by
Local Government Reform Act 2014
(1/2014), s. 33, S.I. No. 214 of 2014, for purposes of Act.
Annotations
Modifications (not altering text)
C1
Certain functions of Minister for Justice and Equality (previously Minister for Public
Expenditure and Reform, and Finance) under Act transferred and references construed
(1.01.2018) by
Valuation Office and Valuation Tribunal (Transfer of Departmental Administration and
Ministerial Functions) Order 2017
(S.I. No. 575 of 2017), art. 3, in effect as per art. 1(2), subject to transitional
provisions in arts. 4-8.
3. (1) The functions vested in the Minister for Justice and Equality—
(a) by or under the Valuation Act 2001 (No. 13 of 2001) other than section 53 thereof,
and
(b) under section 14 of the Valuation (Amendment) Act 2015 (No. 10 of 2015),
are transferred to the Minister for Housing, Planning and Local Government.
(2) References to the Minister for Justice and Equality contained in any Act or instrument
made thereunder and relating to any functions transferred by this Article shall, from
the commencement of this Order, be construed as references to the Minister for Housing,
Planning and Local Government.
C2
Certain functions of Minister for Public Expenditure and Reform (previously Minister
for Finance) under Act transferred and references construed (1.01.2016) by
Valuation Office (Transfer of Departmental Administration and Ministerial Functions)
Order 2015
(S.I. No. 638 of 2015), art. 3, in effect as per art. 1(2), subject to transitional
provisions in arts. 4-8.
3. (1) The functions vested in the Minister for Public Expenditure and Reform—
(
a
) subject to paragraph (2), by or under Parts 1 to 12 and 13 of the
Valuation Act 2001
(No. 13 of 2001), and
(
b
) under
section 14
of the
Valuation (Amendment) Act 2015
(No. 10 of 2015),
are transferred to the Minister for Justice and Equality.
(2) This Article does not apply to–
(
a
) section 4(5),
(
b
) section 4(6) (in so far as it relates to directions in accordance with which fees
charged pursuant to regulations under section 4(2) shall be paid into or disposed
of for the benefit of the Exchequer),
(
c
) section 6(2),
(
d
) section 9(6),
(
e
) section 10(1),
(
f
) section 56(2), and
(
g
) paragraph 1(7) of Schedule 2,
of the
Valuation Act 2001
.
(3) References to the Minister for Public Expenditure and Reform contained in any
Act or instrument made thereunder and relating to any functions transferred by this
Article shall, from the commencement of this Order, be construed as references to
the Minister for Justice and Equality.
C3
Functions transferred and references to “Department of Finance” and “Minister for Finance” construed (29.07.2011) by
Finance (Transfer of Departmental Administration and Ministerial Functions) Order
2011
(S.I. No. 418 of 2011), arts. 2, 3, 5 and sch. 1 part 2, in effect as per art. 1(2),
subject to transitional provisions in arts. 6-9.
2. (1) The administration and business in connection with the performance of any functions
transferred by this Order are transferred to the Department of Public Expenditure
and Reform.
(2) References to the Department of Finance contained in any Act or instrument made
thereunder and relating to the administration and business transferred by paragraph
(1) shall, on and after the commencement of this Order, be construed as references
to the Department of Public Expenditure and Reform.
3. The functions conferred on the Minister for Finance by or under the provisions
of —
(
a
) the enactments specified in Schedule 1, and
(
b
) the statutory instruments specified in Schedule 2,
are transferred to the Minister for Public Expenditure and Reform.
...
5. References to the Minister for Finance contained in any Act or instrument under
an Act and relating to any functions transferred by this Order shall, from the commencement
of this Order, be construed as references to the Minister for Public Expenditure and
Reform.
...
Schedule 1
Enactments
...
Part 2
1922 to 2011 Enactments
Number and Year
Short Title
Provision
(1)
(2)
(3)
...
...
...
No. 13 of 2001
Valuation Act 2001
The whole Act
...
...
...
C4
Certain functions under Act conferred on Local Authorities (31.12.2007) by
Local Government Act 2001
(37/2001), s. 63(2)(a) and sch. 12 part 2, as inserted by
Water Services Act 2007
(30/2007), s. 115, S.I. No. 846 of 2007.
Statement of local authority functions.
63.
— ...
(2)(
a
) Without prejudice to the scope of
subsection (1)(b)
and for ease of reference only, there is set out—
(i) in
Part 1
of
Schedule 12,
certain Acts of the Oireachtas, the responsibility for which is primarily that of
the Minister, which confer functions on local authorities or on classes of local authorities,
and
(ii) in
Part 2
of
Schedule 12,
certain Acts of the Oireachtas, the responsibility for which is primarily that of
a Minister of the Government other than the Minister, which confer functions on local
authorities or on classes of local authorities.
(
b
)
Paragraph (a)
shall not be read as setting out all relevant Acts which confer functions on local
authorities or on classes of local authorities.
SCHEDULE 12
Acts of the Oireachtas: Functions of Local Authorities
...
PART 2
Responsibility primarily with a Minister of the Government other than the Minister
...
Valuation Act 2001
...
Editorial Notes
E1
Transitional provision in relation to existing valuations made (1.06.2014) by
Local Government Reform Act 2014
(1/2014), s. 33, S.I. No. 214 of 2014, for purposes of Act.