National Revaluation Programme Update: Revaluation of commercial and industrial properties in Clare, Donegal, Galway, Kerry and Mayo County Council and Galway City Council Rating Authority areas has formally commenced following the making of Valuation Orders by the Commissioner of Valuation.
See the Valuation Orders below
John O’Sullivan, Commissioner of Valuation, has made Valuation Orders today, 4th November, under section 19 of the Valuation Act 2001 as amended by section 7 of the Valuation (Amendment) Act 2015 for the rating authority areas of Clare, Donegal, Galway, Kerry and Mayo County Councils and Galway City Council.
These orders signal the formal commencement of the revaluation of all commercial and industrial properties for rating purposes in these rating authority areas. This is an important milestone in the revaluation of all non-domestic property in Ireland which is currently underway through a programme known as the National Revaluation Programme.
All occupiers of rateable property in these rating authority areas should shortly receive a revaluation information form along with an explanatory letter and information leaflet. The form seeks information about the rateable property including its use and rental details, where it is rented. Occupiers are required to complete this form and return it to the Valuation Office. The information provided is critical to the revaluation process.
The revaluations will be carried out in accordance with the provisions of the Valuation Acts 2001-2015 and are part of the national programme to modernise the rateable valuation of all commercial and industrial property in Ireland.
The programme has already been concluded in the rating authority areas of Carlow, Cavan, Dún Laoghaire-Rathdown, Fingal, Kildare, Kilkenny, Laois, Leitrim, Longford, Louth, Meath, Monaghan, Offaly, Roscommon, Sligo, Tipperary, Westmeath, Wexford and Wicklow County Councils, as well as the rating authority areas of Dublin City Council, Limerick City and County Council and Waterford City and County Council.
Provision for a revaluation of all non-domestic property in Ireland was initially made under the Valuation Act of 2001. This legislation was amended by the Valuation (Amendment) Act 2015, which improved and streamlined the process. Neither residential property nor agricultural lands are rateable and consequently will not be affected by the revaluation.
The revaluation will take account of contemporary rental levels in the respective rating authority areas and will result in a more equitable distribution of commercial rates among ratepayers. A Valuation Manager has been appointed to assess the value of each rateable property and set a valuation in line with rental values in each respective rating authority area at the valuation date of 16th September 2019. It is envisaged that the new valuations will be published on 15th September 2021 and will become effective for rating purposes from 1st January 2022.
A revaluation is necessary to bring more equity and transparency into the Local Authority rating system. Following revaluation, there is a much closer and more uniform relationship between contemporary rental values of property and their commercial rates liability. The revaluation will result in a redistribution of the commercial rates liability between ratepayers depending on the relative shift in the rental values of their properties in relation to each other.
While an individual occupier’s rates liability may increase or decrease, the revaluation will not increase the overall commercial rates income of the Local Authority. The commercial rates income of each Local Authority undergoing revaluation will be capped in the year following a revaluation.
VALUATION ORDERS
VALUATION ORDERS FOR THE RATING AUTHORITY AREAS OF CLARE, DONEGAL, GALWAY, KERRY AND MAYO COUNTY COUNCILS AND GALWAY CITY COUNCIL
I, John O’Sullivan, Commissioner of Valuation, hereby give notice that I have, on 4th November 2019, made valuation orders under section 19 of the Valuation Act 2001 as amended by section 7 of the Valuation (Amendment) Act 2015 for the rating authority areas of Clare, Donegal, Galway, Kerry and Mayo County Councils and Galway City Council.
Copies of the orders are available for inspection, until 15th September 2021, during normal office hours at the offices of the relevant rating authority, at the Valuation Office, Irish Life Centre, Abbey Street Lower, Dublin, D01 EX 90 and online at the Valuation Office website www.valoff.ie
John O’Sullivan
Commissioner of Valuation
ORDUITHE LUACHÁLA
ORDUITHE LUACHÁLA DO LIMISTÉIR ÚDARÁIS RÁTÚCHÁIN CHOMHAIRLÍ CONTAE AN CHLÁIR, DHÚN NA NGALL, NA GAILLIMHE, CHIARRAÍ AGUS MHAIGH EO AGUS COMHAIRLE CATHRACH NA GAILLIMHE
Déanaimse, John O’Sullivan, Coimisinéir Luachála, fógra a thabhairt leis seo á rá go bhfuil mé tar éis orduithe luachála a dhéanamh, ar an 4 Samhain 2019, faoi alt 19 den Acht Luachála 2001, arna leasú le halt 7 den Acht Luachála (Leasú) 2015, ar leith de údaráis rátúcháin Chomhairlí Contae an Chláir, Dhún na nGall, na Gaillimhe, Chiaraí, agus Mhaigh Eo agus Comhairle Cathrach na Gaillimhe.
Tá cóipeanna de an t-ordú ar fáil lena n-iniúchadh, go dtí 15 Meán Fómhair 2021, le linn gnáthuaire oifige in oifigí faoi seach an údarás rátála lena mbaineann, san Oifig Luachála, Ionad Irish Life, Sráid na Mainistreach Íochtarach, Baile Átha Cliath D01 EX90 agus ar líne ag láithreán gréasáin na hOifige Luachála, www.valoff.ie
John O’Sullivan
Coimisinéir Luachála
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