Taxes Consolidation Act 1997 section 531AE

Appeals regarding value of real property

Section 531AE provides a right of appeal where a relevant individual disagrees with a Revenue decision on the market value of real property.

• A relevant individual who is aggrieved by a Revenue decision on the market value of real property may appeal that decision.
• The appeal is made in the manner prescribed by section 33 of the Finance (1909-10) Act 1910, which directs the matter to the Land Values Reference Committee.
• The existing statutory provisions governing appeals under that section apply to any such appeal, with any necessary modifications.
• The section ensures that property valuation disputes are resolved through an independent appeals mechanism rather than being determined solely by Revenue.