A practical service guide · Emmett Corcoran, Cox & Walsh

Farm and agricultural land valuation enquiries

A land valuation starts with the purpose, date and interest, then examines the particular holding and relevant evidence. Acreage alone cannot explain value. Access, configuration, use, occupation, buildings and the assumptions in the instruction all need attention.

Prepared for Emmett CorcoranDraft for author review · Sources checked 29 October 2026

Explain why the figure is needed

An owner considering a sale, a family arranging succession and an estate solicitor may ask about the same land for different reasons. State the decision the report is meant to support. Where a tax or legal process is involved, obtain the adviser’s written requirements before the brief is finalised.

A current sale appraisal should not be reused as a retrospective formal report without checking suitability. The required date can change both the evidence needed and the work involved.

Set out the interest and the extent

Provide a plan of each parcel and identify buildings, access routes and any retained land. Explain whether the instruction concerns the entire holding, an individual parcel or a particular ownership interest. Ask the solicitor to clarify the legal position where needed.

Describe existing occupation and known restrictions. The condition of the land, practical access and relationship between parcels should be considered rather than hidden inside a single acreage figure.

Test the relevance of comparisons

A headline price per acre is useful only when its context is understood. Was the reported figure a completed sale or an asking price? Did it include a house or buildings? Was it a small adjoining parcel or a larger holding with different access and use?

The aim is to explain why evidence is relevant and where adjustment or caution is needed. A broad county average may provide background, but it cannot inspect the field, verify the rights or establish the terms of a particular transaction.

Separate existing use from development assumptions

A possible future use is not the same as an established planning position. Identify the current use, available permissions and any assumption the adviser asks the valuer to consider. Development questions may require input from a planner, engineer or other specialist.

If a report includes a scenario, it should be clear what is assumed and what remains unresolved. A valuation is not a planning permission, agricultural-relief decision or assurance that a scheme will be funded.

Agree what the report will deliver

Confirm the intended recipients, the valuation date, whether separate figures are needed and the deadline. Ask what information must be obtained before the instruction can be accepted. A written fee and scope are more meaningful than a price quoted before the holding is understood.

For a house and farm together, describe the connections between them. Separate access, shared services and occupation can matter to how the instruction is framed, even before the valuation analysis begins.

A useful first step

What to gather before you enquire

  • Purpose, valuation date and intended recipients
  • Maps, townlands and description of each parcel
  • Buildings, occupation and access information
  • Adviser’s requirements for succession, tax or estate work
  • Earlier reports and evidence of changes to the holding
Download this checklist ↓

Start with a brief introduction. Detailed or sensitive documents can follow through an agreed channel.

Common questions

Can I multiply acreage by a local average?

That produces a rough arithmetic indication, not a property-specific valuation. The evidence must be tested against the holding, interest, date, buildings, occupation and assumptions.

Does the valuer confirm agricultural tax relief?

No. Tax treatment and eligibility need advice from the appropriate tax adviser. The property report must address the agreed valuation purpose without implying that it determines the relief.

Sources and scope

Royal Institution of Chartered Surveyors (RICS) (2023) Comparable evidence in real estate valuation. 1st edn, originally published 2019; reissued 2023. Read the source (Accessed: 29 October 2026).

Revenue (2026c) What is the valuation date?. Read the source (Accessed: 29 October 2026).

General information for Irish property matters. Legal, tax and funding decisions require advice on the particular circumstances. How these guides are prepared.

Explore the detail

What a price per acre leaves out

Valuing a property for a gift, family transfer or succession plan

A rural property is more than its acreage

When you are ready

A clear brief.
A useful conversation.

Tell me the property’s location and what you need to decide. We can establish the appropriate next step.

Start a conversation

A clear first step

Tell me what
you have in mind.

Start with a way to contact you. Add as much or as little as you like.

Send a property enquiry
Change at any time. Your answers stay with you.

An email address or phone number is enough to begin. Every other answer is optional — skip a question or send your enquiry whenever you are ready.

How can I get back to you?

Give either an email address or a phone number. You can add both if you prefer.

What should I call you?

Your first name is fine. You can leave this for later.

What is the valuation for?

Choose a purpose if you know it. We can help clarify the right report.

What kind of property is it?

A broad description is enough at this stage.

Where is the property?

An address, townland, town or county will help. It need not be exact yet.

Do you have the Eircode?

If not, simply skip. Land and some properties may not have one.

Do you have a folio number?

Only if it is to hand. There is no need to find documents before getting in touch.

What timing do you have in mind?

Whether you are just exploring or have a date in mind, let me know.

Would you like to add a few photos?

A few ordinary phone photos can help set the scene. They are optional and you can share them later.

Property photos only, please. Leave identity documents and confidential legal papers out of this form. Selected photos are uploaded only when you send.

Is there anything else I should know?

A question, your circumstances, or the best time to contact you. A few words are plenty.

Only an email address or phone number is needed to send.

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Article review status and source-check dates are shown on the individual pieces. See the editorial approach. General information does not replace advice on a particular instruction.

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