Explanatory Notes to assist with the completion of Form A2

Transcription

1 Form A2 - Appeal to the Commissioner of Valuation under Section 30 of the Valuation Act, 2001 Explanatory Notes to assist with the completion of Form A2 Please read these Explanatory Notes carefully before completing the form. Detailed Guidelines for making a First Appeal are available on the Valuation Office website ( and should also be read in conjunction with this form. Section 1: The Subject Property This section identifies the specific property under appeal, the person making the appeal and where the outcome of the appeal should be sent. Name of the Appellant - an appellant can be one of the following, an occupier, landlord, owner of another property, rating authority or other interest holder but not the agent acting for the occupier or landlord/other interest holder. Appellants are also required to indicate their connection to the property as set out in Section 1 of Form A2. Agents acting on behalf of appellants are required to indicate who they act for. Section 2: Grounds of Appeal This section requires the appellant to indicate the grounds of their appeal, as provided for by Section 31 of the Valuation Act, 2001, and set out the evidence that they wish to have considered. In order for the appeal to be valid the appellant/agent must select one or more of the grounds in section 2 of Form A2. Sub-section 2.1 Matters of Fact If you have chosen this as a ground of appeal you are required to select one or more of the reasons as provided for in section 2.1 of the Form A2. Matters of Fact are matters relating to the physical characteristics of the property (e.g. the size of the property, its location within a building, number of car spaces etc.). It also covers appeals where the property should be divided to reflect multiple occupiers ( sub-divisions ) or where two or more properties should be grouped together under one occupier ( amalgamations ). Supporting Evidence for an Appeal under section 2.1 should be provided in the form of dimensioned plans and a schedule of areas, copies of leases/letting agreements/licences or any other documentary evidence deemed relevant. A Matter of Fact should be raised with the Commissioner at First Appeal stage. Where Matters of Fact grounds are not raised by the appellant at First Appeal stage then the Commissioner will presume that all Matters of Fact on which the valuation is based are accepted by the occupier as accurate. Sub-section 2.2 Valuation incorrect Appeals relating to the valuation levels which the Valuation Office has applied to the property. If you have chosen this as a ground of appeal you are required to select one, or more, of the 3 options below as provided for in section 2.2 of Form A2. Notes Page 1

2 Option 1: Valuation is incorrect by reference to the values of the other properties stated in the valuation list Supporting Evidence for an Appeal under section 2.2 should be by reference to the values of comparable properties stated in the same Valuation List as the subject property. These comparable properties must be identified by their Valuation Office Property Number identifiable local address and the valuation on the list. You may search the relevant Valuation List on for comparable properties from the 31 st December Option 2: Valuation is incorrect by reference to the Annual Rent of the subject property at the valuation date. Supporting Evidence should include the annual rent of the subject property and date the rent was fixed. You are required to include a copy of a lease or other tenure documents. In order for the Commissioner of Valuation to consider the grounds of appeal in relation to the passing rent, you are required to submit a copy of your lease, licence or rental agreement including any side letters. Option 3: Valuation is incorrect by reference to the Annual Rents of other comparable properties in the Valuation List. Supporting Evidence should include the annual rent(s) of the comparable property(s) in the valuation list and the date the rent was fixed. Sub-section 2.3 Property should be excluded from or included in the Valuation List An appellant should complete this section where the appeal relates to claims that the subject property should be excluded from or included in the Valuation List. Please refer to Schedule 4 of the Valuation Act, 2001 for a detailed list of properties which are not rateable. Supporting Evidence should be provided, if you are seeking exemption under paragraph 16 or 17 of Schedule 4, in the form of your Memorandum and Articles of Association, Deed of Trust or other relevant document. For exemption claims under any other part of Schedule 4, any other documentary evidence deemed relevant should be submitted along with this appeal application. Sub-section 2.4 Other relevant grounds The appellant should set out any other grounds of appeal, other than those already provided for in Section 2, and on which they wish to rely. Sub-section 2.5 Incorrect details in the Valuation Certificate The appellant should complete this section where he/she wishes to correct any other detail (other than the valuation of the subject property) on the Valuation Certificate. Section 3: Opinion of Value This section requires an appellant to submit his/her own opinion of value for the property under appeal. The valuation, as well as the calculation of that valuation, should be detailed in this section. This section must be completed where the appeal is based on the grounds set out in Sub-sections 2.1, 2.2, 2.3 or 2.4. Form A2 - Notes Page 2

3 Section 4: Payment Details, Appeal and Declaration This section requires the appellant or his/her agent to confirm the Appeal Fee payment details and that the information contained in the appeal is complete and correct. It must be completed and signed in all cases. Appeal Fees The fees for an appeal as prescribed by the Valuation Act 2001 (Revaluation Appeals) (Fees) Regulations 2007 (S.I. No. 54/2007) are: Valuation of Subject Property Fee for First Appeal 1 to 20, ,001 to 50, ,001 to 250, ,001 and upwards 375 Please note that as and from the 19 th September 2014, the Valuation Office can no longer accept payment by company cheques. Payment Options Online by debit/credit card Electronic Funds Transfer (EFT) Accepted Accepted Via you must quote your property number (if lodging multiple appeals you must details of the payment and property numbers to Accounts_VO@valoff.ie). Valuation Office bank account details: Account Name: Valuation Office IBAN: BIC or Swift: Bank Name: IE50 BOFI BOFIIE2D Bank of Ireland Bank Address: O Connell Street, Dublin 1. When making a payment by EFT you must include your property number and name in the reference line and you must Accounts_VO@valoff.ie with details of the EFT (property number and amount transferred). Failure to provide this information may result in a delay or inability to process your Appeal request. Form A2 - Notes Page 3

4 By Post Accepted Using a personal cheque or a postal order, made payable to the Commissioner of Valuation. In person by calling to our Public Office Company Cheque Accepted Not accepted You can make a payment by cash, personal cheque or debit/credit card. The Regulations also provide that where an appeal to the Commissioner is allowed and results in a change to the Valuation, the appeal fees shall be refunded. Return Address The completed form, duly signed, any supporting documentation and the appropriate fee must be submitted, not earlier than 31 st December 2014 and not later than 8 th February 2015, to: Limerick Appeals Unit, Valuation Office, Block 2, Irish Life Centre, Abbey Street Lower, Dublin 1. Appeals may be submitted by post or by direct lodgement at the above address but not by electronic mail. Facsimiles or copies of the completed form will not be accepted. Form A2 - Notes Page 4

5 Form A2 - Appeal to the Commissioner of Valuation under Section 30 of the Valuation Act, 2001 Appeals to the Commissioner of Valuation under Section 30 of the Valuation Act 2001 (known as First Appeals ) following the revaluation of Limerick City and County Council rating authority area must be made on this form. Section 1 The Subject Property Valuation Office Property Number: Valuation on Valuation Certificate: Address of the Subject Property: Address for Correspondence: (if different from the address of the subject property above) Name of Appellant: Appellant s Contact Details: / Phone Appellant s connection to the Subject Property: Occupier Landlord Other Interest Holder Rating Authority Owner of another property Agent: Agent s Contact Details: Agent acting for Occupier Agent acting for Landlord/Other interest holder Form Page 1

6 Section 2 Grounds of Appeal You must select one or more of the Grounds below and provide the details in the relevant subsections below. I am appealing the valuation on the above property on the grounds that: 2.1 The valuation is incorrect based on Matters of Fact * * Note: If you do not select this box the Valuation Office will assume that you have reviewed all matters of fact and deemed them to be accurate. 2.2 The valuation is incorrect based on Valuation levels applied 2.3 The Property should be excluded from or included in the Valuation List 2.4 Other relevant Grounds 2.5 There are incorrect details on the Valuation Certificate (other than the property s value) Supporting Information In the case of all appeals, any and all evidence upon which the appellant intends to rely must be included at the time of submission of this Appeal Form. Indications by the appellant/agent that additional or supporting information may follow will not be accepted and such information will not be pursued by the Valuation Office. However, the Commissioner of Valuation reserves the right to make further enquiries or seek further information which he deems necessary for the consideration of the appeal. Tenure Details Where your interest in the subject property arises under a lease, other rental agreement or a licence, you are required to include a copy of such documentation with this appeal. You may also submit this information on the Lease Summary Form available online at Trading Information This only refers to the following properties: Night Clubs, Pubs, Hotels, Guesthouses, Hostels, Service Stations, Nursing Homes, Cinemas, Oil Depots, Wind Farms, Campsites, Caravan Parks, Stadia, Race Tracks, Car Parks, Quarries and Ports. Where your valuation is based on volume of trade you are required to include copies of financial statements and details of trading or production volumes with this appeal that are relevant to the valuation date of 1st March Form Page 2

7 Sub-section 2.1 Valuation incorrect based on Matters of Fact Size / Floor areas are incorrect * * You should attach dimensioned plans and a schedule of areas. Subdivision is required Number of car spaces is incorrect Amalgamation is required Other Select one or more of the above and provide details below. Details Supporting evidence You are also required to submit a valuation in Section 3 Opinion of Value Form Page 3

8 Sub-section 2.2 Valuation incorrect based on valuation levels applied Select one, or more, of the 3 options below and provide details. Option 1: Valuation is incorrect by reference to the values of other properties stated in the Valuation List. Specify the other properties in the valuation list and their valuations that, in your opinion, support your appeal. You may use our online services to view the value of other properties via Valuation Office Property Number Property Address Valuation on List State how this evidence supports your Valuation in Section 3 You are also required to submit a valuation in Section 3 Opinion of Value Form Page 4

9 Option 2: Valuation is incorrect by reference to the Annual Rent of the subject property at the valuation date of 1st March Annual rent of subject property Date annual rent was fixed Please select (as appropriate) Details of any verbal letting agreement Lease or letting agreement You may also submit this information on the Lease Summary Form available online at Verbal agreement State how this evidence supports your valuation in Section 3 You are also required to submit a valuation in Section 3 Opinion of Value Form Page 5

10 Option 3: Valuation is incorrect by reference to the Annual Rents of other comparable properties in the Valuation List. You may use our online services to indentify the property numbers of comparable properties via Valuation Office Property Number Annual Rent Date Annual Rent was fixed State how this evidence supports your Valuation in Section 3 You are also required to submit a valuation in Section 3 Opinion of Value Form Page 6

11 Sub-section 2.3 Property should be excluded from or included in the Valuation List Property should be excluded from the Valuation List Property should be included in the Valuation List Select one of the above and provide details below. Details Supporting evidence If the property should be included in the Valuation list, you are also required to submit a valuation in Section 3 Opinion of Value Form Page 7

12 Sub-section 2.4 Other Relevant Grounds State any other relevant grounds of appeal You are also required to submit a valuation in Section 3 Opinion of Value Sub-section 2.5 Incorrect details on the Valuation Certificate (other than the value of the subject property) State any amendment(s) you wish to propose to the Valuation List in respect of the subject property (other than the property s valuation) Change occupier details Change property address Change property category/use Other (specify) Select one or more of the above and provide details below. Form Page 8

13 Section 3 Opinion of Value State what you consider the valuation ought to be Set out your method of calculation Section 4 Payment Details, Appeal and Declaration Payee: Amount: Payment Method: Online by debit/credit card Electronic Funds Transfer (EFT) By Post In person by calling to our Public Office I hereby appeal under Section 30 of the Valuation Act 2001 and I confirm that, to the best of my knowledge, the information provided in this form is correct. Signature: Name (block capitals): Date: Appeals must be submitted by post or by direct lodgement at the address above but not by electronic mail. Facsimiles or copies of the completed form will not be accepted. Form Page 9