1.1 Between 2002 and 2009, the State constructed 88 Metropolitan Area Networks (MANs) in towns and cities around the country. These optical fibre networks were built in order to make telecommunications services available to licensed telecommunications operators on an ‘open access’ basis. The MANs are owned by the Minister for Communications, Energy & Natural Resources (the beneficial owner) and the Local Authority in which each MAN is located (the legal owner). The MANs are managed, maintained and operated on behalf of the State by a Management Services Entity, a company called enet. A ruling in 2007 by the Valuation Tribunal (Appeal No VA07/2/005) determined that the State and not enet was in permanent occupation of the MANs and that the MANs are not rateable under the 2001 Valuation Act.

1.2 The Valuation Office issued valuation notices to the Department of Communications, Energy & Natural Resources (DCENR) in 2013, in respect of MANs in Waterford City and Dungarvan. The valuations were appealed by DCENR in February 2014, on a number of grounds. The appeals were rejected by the Valuation Office in August 2014. In September 2014, DCENR submitted an appeal to the Valuation Tribunal in respect of the MANs in Waterford City and Dungarvan.

1.3 The appeal is expected to be heard by the Valuation Tribunal in the coming months. In order to prepare for the hearing, DCENR requires the services of a suitably qualified chartered surveyor, who specialises in infrastructure valuation, in order to carry out an independent assessment of the valuation of the MANs in Waterford and to provide expert advice to DCENR.