The Valuation Tribunal is an independent body set up under the Valuation Act 1988, and continued by the Valuation Act 2001, to deal with appeals against decisions of the Commissioner of Valuation on the valuation of commercial properties for rating purposes. The Valuation Tribunal and the Commissioner of Valuation/Valuation Office are separate bodies, independent of each other. The role of the Valuation Tribunal is to hear appeals against decisions of the Commissioner.

The Tribunal also deals with appeals against determinations of market value on derelict sites made by local authorities under the Derelict Sites Act 1990.

Subject to a right of appeal to the High Court on a point of law, the decision of the Tribunal is final.

Membership of the Tribunal
Members are appointed by the Minister for Public Expenditure and Reform. Membership comprises a Chairperson, Deputy Chairpersons and Ordinary Members drawn mainly from the legal and property valuation professions.

Appointments are part time for a period not exceeding five years. Members are eligible for re-appointment.

Currently there are twenty members all of whom have been appointed for five-year periods.

Chairperson
Sasha Gayer, Senior Counsel

Deputy Chairpersons (4)
Fred Devlin, FRICS, FSCS
John F. Kerr, BBS, FSCSI, FRICS, ACI ARb
Maurice Ahern, Valuer, IPAV
Niall O'Hanlon, BL

Members (15)
Pat Riney, FSCSI, FRICS, ACI ARb
Frank O'Donnell, FRICS, B Agr Sc, MIREF
Michael F. Lyng, Valuer
Brian Larkin, Barrister 
Veronica Gates, Barrister-at-Law
Mairead Hughes, Hotelier
Aidan McNulty, Solicitor
Tony Taaffe, Solicitor
James Browne, BL
Fiona Gallagher, Barrister
Frank Walsh, QFA, Valuer
Michael Connellan Jr, Solicitor
Patricia O'Connor, Solicitor
Thomas Collins, PC, FIPAV, NAEA, MCEI, CFO
Rory Hanniffy, BL