Why the valuation date matters
Editorially approved · Sources checked 1 November 2026

References

Revenue (2025b) Important dates for Capital Acquisitions Tax. Available at: https://www.revenue.ie/en/gains-gifts-and-inheritance/cat-thresholds-rates-and-aggregation-rules/important-dates-for-cat.aspx (Accessed: 1 November 2026).

Revenue (2026c) What is the valuation date?. Available at: https://www.revenue.ie/en/gains-gifts-and-inheritance/valuation-date-value-certain-benefits/what-is-the-valuation-date.aspx (Accessed: 1 November 2026).

Fothergill, J. (2026) When is a figure a valuation? Understanding scope, purpose and basis under Red Book. Available at: https://ww3.rics.org/uk/en/journals/property-journal/when-are-figures-valuations.html (Accessed: 1 November 2026).

Further reading (not necessarily consulted in full)

Wyatt, P. (2022) Property Valuation. 3rd edn. Wiley-Blackwell.
https://www.wiley.com/en-ie/property-valuation-3rd-edition-p-9781119767411

Blackledge, M. (2017) Introducing Property Valuation. 2nd edn. Routledge.
https://www.routledge.com/Introducing-Property-Valuation/Blackledge/p/book/9781315680804