A review of the valuation for all non-domestic properties in the South Dublin rating area was carried out during 2006/2007. The new valuations for each property became effective on 31^st December 2007 and affected commercial rates bills in 2008.   As part of the revaluation process ratepayers had a right of appeal to the Commissioner of Valuations within forty days of issue of the final valuation certificate in respect of their property.  If unhappy with the Commissioners decision, appellants had a further right of appeal to the Valuation Tribunal.  The Tribunal is an independent body set up to settle disputed valuations between the Commissioner of Valuation and ratepayers or local authorities.  The decision of the Valuation Tribunal is final on the amount of the valuation but there is a further right of appeal to the High Court and ultimately to the Supreme Court on a point of law.  Following the revaluation of the county the rateable valuation of a property will be revised only if there is material change to the property e.g. an extension or reduction in the size of the property. A revision request form is available online at www.valoff.ie and should be completed and returned to the Valuation Office if this situation applies.  Additional information is also available from the Valuation Office website at www.valoff.ie.

Commercial rates represent 43% of the Council’s revenue account income for 2009.  The operations of the Council are significantly supported by the revenue generated from commercial rates and any changes affecting this source of income will have a corresponding effect on the level of funds available to provide services.

Included in the commercial rates bills for 2009 were 102 accounts for crèche facilities - categorised by the Valuation Office as crèche (house), crèche (office), crèche (other), crèche (purpose built) and crèche (retail). 

The total commercial rates income from crèches in 2009 is €572,029 and is broken down as follows: