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Reval 2023 - Deferral of Revaluation

Deferral of Revaluation of Rateable Properties

Due to COVID-19, the Commissioner of Valuation, with the consent of the Minister for Housing, Local Government and Heritage, has today (15 March 2021) deferred the revaluation of rateable properties in the Clare County Council area from 2021 until 2022.

New valuations arising from the revaluation of the rating authority area of Clare will now be finalised in September 2022 and become effective for rates purposes from 2023 onwards.

Please visit the Valuation Office's official webpage regarding the Deferral of the Revaluation in the Clare County Council area for further information



The Valuation Office is completing a national programme to revalue commercial premises. As part of this programme the Valuation Office is now engaging with the occupiers of commercial properties. We will use new valuations to calculate commercial rates from January 1st 2023.

What is Reval 2023?

Revaluation 2023 is a national programme. The aim of Revaluation 2023 is to ensure that the rateable valuation of all commercial and industrial property in Ireland reflects the current business environment. 

Revaluation will make the local authority rating system more transparent and fair. After revaluation there will be a closer and more uniform relationship between the annual rental values of commercial properties and their commercial rates liability.

The Valuation Office will publish the new valuations in September 2022. The new valuations will be effective for rates purposes from 2023 onwards.

Mixed properties are properties that have domestic and commercial uses. Mixed properties will only be assessed on the commercial element of the property.

Frequently asked questions

The Valuation Office has a useful list of Frequently asked questions.

Who will carry out Reval 2023?

The valuation office is responsible for Reval 2023. The Valuation Office is Ireland’s State property valuation organisation. The Valuation Office provides ratepayers and local authorities with accurate, up-to-date valuations of commercial and industrial properties. Local authorities calculate commercial rates based on the valuations provided by the Valuation Office.

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What are the stages in Reval 2023?

The Valuation Office has sent an information pack to occupiers of commercial properties in County Clare. This pack includes a Revaluation Information Form. You can complete the form on-line by visiting Or you can complete the hardcopy of the form and return it to the Valuation Office, Block 2, Irish Life Centre, Abbey Street Lower, Dublin 1, D01 E9X0.

For certain categories of property, for example licensed premises, hotels etc., the Valuation Office will also send you a Section 45 Notice requesting further information (under the Valuation Act 2001). If you receive a S45 Notice, you have a legal obligation to comply with it. The Valuation Office will keep all information provided confidential.

The Valuation Office will analyse the information you provide and set a valuation on your property. If the Valuation Office decides that they need to inspect or do a survey of your property they will notify you in advance.

The Valuation Office will send you a Proposed Valuation Certificate which will show the details and the proposed valuation for your property.


Valuation Office
Block 2, Irish Life Centre
Abbey Street Lower
Dublin 1
01 817 1000
LoCall: 1890 531 431
Fax: 01 817 1180
Opening hours
Monday to Friday, excluding public holidays: 9.15am to 4.30pm (See the contact us page on the Valuation Office web site for up to date information.)


More details and map

Reval 2023 process

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Reval 2023 - key dates and stages

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Enquiries and further information

You'll find contact details for the Valuation Office in the contacts pane on this page

You can find further information on the Valuation Office website and the Valuation Office Twitter page at @VO_Ireland.

You can also email specific queries to or contact the Valuation Office by telephone on 01-817 1033.

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Page last reviewed: 14/06/21