Commercial Rates

Rates Revaluation


Under the Valuation Act of 2001 provision was made for a revaluation of all commercial and industrial property in Ireland. This process began in late 2005 and is part of the national programme to revalue all commercial property. It began in the South Dublin County Council and continued subsequently in the Fingal and Dún Laoghaire-Rathdown County Council areas.

Dublin City and Waterford and Limerick City and County rate payers should be aware that they are currently being revalued by the Valuation Office for commercial rates purposes. The process will unfold as follows:

  • A proposed valuation certificate will be issued by the Valuation Office
  • Representations can be lodged within 28 days from the date of issue to the Valuation Office
  • A final valuation certificate will be issued by the Valuation Office
  • An appeal can be lodged within 40 days from the date to issue to the Valuation Office
  • A decision is issued by the Valuation Office
  • A further appeal can be made to the Valuation Tribunal (an independent statutory body) within 28 days from the date of issue
  • A Tribunal hearing will follow and a judgment will be issued within six months

With an all-consuming necessity to drive down costs it is important for rate payers and landlords to engage in this process at an early stage in order to minimise your future rates liability.

Conor Ó Cléirigh & Co. can assist you from representation stage with the Valuation Office right through to the preparation and submission of précis of evidence, attendance at Valuation Tribunal hearing and delivery of evidence.

We represent all user types and previous cases have included retail units, office blocks, hotels, restaurants, licensed premises, industrial, warehouse, motor showrooms, crèches, sports grounds, livestock marts, waste facilities, post office and sorting offices.

For further advice and assistance on this process please contact our office.


Previous Commercial Rates Cases:


Whitfield Clinic, Cork Road, Waterford

The Barge Inn, 1 Portobello Harbour, Dublin 8

Milford Inn, Donegal

Heritage Hotel, Portlaoise

C.H Chemists, 31 The Mall, Tralee, Co. Kerry

Buswells, 23-25 Molesworth Street, Dublin 2