Taxes Consolidation Act 1997 section 898

Returns of copies of rates and production of certain valuations

Section 898 requires rating authorities to provide Revenue inspectors with copies of local rates records and to allow inspection of the underlying valuations and surveys used to determine those rates.

• A "rating authority" means the corporation of a county or other borough, a county council, or an urban district council.
• On written request from an inspector, the secretary or clerk of a rating authority must supply true copies of the latest county or municipal rates within the time specified in the notice.
• Revenue will reimburse the cost of producing these copies at a rate not exceeding €2 for every 100 ratings.
• Any person holding relevant surveys, valuations, or rate records must produce them for inspection and allow an inspector to take copies or extracts.