One property, more than one date
A date-of-death opinion and a Capital Acquisitions Tax valuation are not automatically the same instruction. Revenue explains that an inheritance’s valuation date depends on the circumstances in which the asset is retained or transferred (Revenue, n.d.-c). Do not infer the correct tax date from the inspection date.
If more than one opinion is needed, list each purpose and date in the brief. That helps the valuer explain the evidence required and quote for the actual work, rather than discover a second requirement after delivery.
Define the whole holding
Identify adjoining land, sheds, separate units and any shared ownership or occupation arrangement. A family description such as “the home place” may be understood locally but is not a sufficient description of the interest for a formal report.
Available plans and the solicitor’s title information help establish the starting point. Where the extent or ownership is uncertain, record what needs clarification. The valuation should not silently treat a disputed boundary as settled.
Reconstruct an earlier condition carefully
A retrospective valuation may be inspected after repairs, clearance or other changes. Provide dated photographs, earlier particulars, invoices and any prior report that helps describe the property at the required date. Explain what changed and when; do not simply supply the most flattering current images.
Where evidence is missing, the report needs to make its assumptions and limitations clear. A confident-looking figure is not a substitute for an explained basis.
Plan the handover to the adviser
Confirm the intended recipient, the reporting format and the deadline. If an accountant and solicitor need different things, bring the requests together before instruction. Keep the final report with the plan and correspondence on which the scope was agreed.
A later family transfer, buyout or open-market sale should be considered on its own terms. Ask whether the existing report may be relied on for that new purpose. A historical valuation does not become current sales advice simply because the same house is involved.
A useful first step
What to gather before you enquire
- The solicitor or tax adviser’s written request
- Each valuation date and the purpose it serves
- Address, plans and the interest to be valued
- Dated records of earlier condition and subsequent changes
- Authority to instruct, access contact and intended recipients
Start with a brief introduction. Detailed or sensitive documents can follow through an agreed channel.
Common questions
Can a property be valued at a date before the inspection?
A retrospective instruction may be possible. Its suitability depends on the purpose, evidence, property and agreed assumptions. Provide records of the condition and circumstances at the earlier date.
Does the report calculate inheritance tax?
A property valuation provides an opinion within the agreed scope. The tax adviser establishes the applicable tax treatment, reliefs, liabilities and filing requirements.
Sources and scope
Revenue (2026c) What is the valuation date?. Read the source (Accessed: 29 October 2026).
Courts Service (2025) Explaining probate. 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
Probate, inheritance, and getting the property valuation right
Why the valuation date matters
Valuing a property for a gift, family transfer or succession plan
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.