Taxes Consolidation Act 1997 section 911

Valuation of assets

Section 911 empowers Revenue-authorised persons to inspect any asset for the purpose of ascertaining its value under the tax and duty legislation, and sets out the conditions governing access, entry to private residences, and liability for valuation costs.

• An authorised person (a Revenue officer or a suitably qualified valuer appointed by Revenue) may inspect any asset at reasonable times to determine its value for the purposes of the tax Acts.
• The person having custody or possession of the asset must permit the inspection, and the authorised person must produce evidence of their authorisation if requested.
• Entry to a private residence requires either the occupier's consent or a District Court warrant issued on sworn information.
• Revenue bears all costs incurred in obtaining a valuation under this section.