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luacha
Usage
luacháil
=
to
evaluate
díluacháil
=
devaluation
coibhneas
luacha
=
relation
as
to
value
athruithe
luacha
=
variations
in
value
cáin
bhreisluacha
=
value
added
tax
(n)
Cáin
Bhreisluacha
=
value
added
tax
luachanna
tagartha
=
reference
values
táirge
breisluacha
níos
airde
=
higher
value
-
added
product
tríd
an
modh
luachála
cothromais
=
by
way
of
the
equity
method
of
valuation
earraí
a
chaomhnadh
ó
dhíluachadh
=
protect
goods
from
depreciation
comhchóras
na
gcánacha
breisluacha
=
common
system
of
value
added
tax
Coimisinéir
Luachála
,
Suirbhéir
Teorann
=
Commissioner
of
Valuation
,
Boundary
Surveyor
aistriú
sócmhainní
nó
aistriú
eile
airgeadluacha
=
the
transfer
of
assets
or
other
transfer
of
money
déanfar
an
athluacháil
le
gach
luas
dá
chaothúla
=
the
revaluation
shall
be
made
with
all
convenient
speed
teaghais
nach
mó
a
luacháil
inrátaithe
ná
deich
bpunt
=
a
dwelling
of
which
the
rateable
valuation
does
not
exceed
ten
pounds
an
bonn
comhionann
chun
an
cháin
bhreisluacha
a
mheasúnú
=
uniform
basis
for
assessing
value
added
tax
;
uniform
VAT
basis
slata
sailí
,
giolcacha
,
luachair
,
ratáin
,
bambúnna
,
raifia
=
osier
,
reeds
,
rushes
,
rattans
,
bambous
,
raffia
tharla
gur
úsáideadh
an
tsócmhainn
nó
gur
bhain
díluachadh
di
=
the
asset
has
been
used
or
depreciated
deimhniú
ón
gCoimisinéir
Luachála
a
fhorthairgfidh
ceachtar
páirtí
=
a
certificate
of
the
Commissioner
of
Valuation
tendered
by
either
party
luacháil
i
leith
talamh
talmhaíochta
,
liostaí
luachála
athchóirithe
=
a
valuation
in
respect
of
agricultural
land
,
revised
valuation
lists
aon
tuarascáil
luachála
ó
shaineolaí
ar
chomaoin
nach
comaoin
airgid
=
any
expert
glan
-
mhargadhluach
mhaoin
chónaithe
iomchuí
gach
duine
ar
an
dáta
luachála
=
the
net
market
value
of
the
relevant
residential
property
of
every
person
on
the
valuation
date
aon
suirbhé
nó
luacháil
a
thabhairt
ar
aird
a
bheidh
ina
choimeád
nó
ina
sheilbh
=
to
produce
any
survey
or
valuation
which
is
in
his
custody
or
possession
i
ndáil
le
luacháil
athscrúdaithe
an
tionóntáin
arb
éard
é
nó
ar
cuid
de
an
teach
=
in
relation
to
the
revised
valuation
of
the
tenement
consisting
of
or
including
the
house
duine
is
eadránaí
maoine
faoin
Acht
um
Luachanna
Maoine
(
Eadránacha
agus
Achomhairc
)
=
a
person
who
is
a
property
arbitrator
under
the
Property
Values
(
Arbitrations
and
Appeals
)
Act
aon
cheist
i
dtaobh
luacháil
inrátaithe
thalamh
feirmeoireachta
a
bheidh
ar
áitiú
ag
duine
=
any
question
as
to
the
rateable
valuation
of
farm
land
occupied
by
a
person
ar
dháta
seachadta
na
n
-
earraí
le
haghaidh
tomhailte
baile
de
réir
a
gcineáil
agus
a
luacha
=
on
the
date
of
the
delivery
of
the
goods
for
home
consumption
according
to
their
nature
and
their
value
luachálaí
cuí
-
cháilithe
a
fhostú
chun
dliteanais
a
fhionnadh
agus
a
chinneadh
mar
is
cuí
leo
=
to
employ
a
duly
qualified
valuer
to
ascertain
and
fix
the
liabilities
as
they
may
think
fit
brabúis
feirmeoireachta
:
luacháil
inrátaithe
thalamh
feirmeoireachta
a
bhí
ar
áitiú
ag
pearsa
aonair
=
farming
profits
,
the
rateable
valuation
of
farm
land
occupied
by
an
individual
tá
a
chuid
scaireanna
eisithe
(
de
réir
luacha
ainmniúil
)
ar
úinéireacht
thairbhiúil
ag
duine
cáilithe
=
the
issued
shares
are
(
in
nominal
value
)
in
the
beneficial
ownership
of
a
qualified
person
luachanna
ligin
talún
dá
samháil
i
ngar
don
talamh
nó
i
limistéar
inchomórtais
leis
a
áirítear
sa
léas
=
the
letting
values
of
land
of
a
similar
character
to
and
situate
in
the
vicinity
of
the
land
comprised
in
the
lease
or
in
a
comparable
area
soláthairtí
le
haghaidh
dímheasa
nó
laghdú
luacha
ar
shócmhainní
de
réir
dea
-
chleachtais
chuntasaíochta
=
provisions
for
depreciation
or
diminution
in
value
of
assets
in
accordance
with
good
accountancy
practice
más
dáta
i
rith
comhshaol
na
bpáirtithe
sa
phósadh
an
dáta
luachála
nó
i
rith
saol
an
pháirtí
mharthanaigh
=
if
the
valuation
date
occurs
during
the
joint
lives
of
the
parties
to
the
marriage
or
during
the
lifetime
of
the
surviving
party
as
sócmhainní
a
chailleadh
,
a
scriosadh
nó
a
dhiomailt
nó
as
díluachadh
nó
as
fiontar
díluachtha
sócmhainne
=
for
the
loss
,
destruction
or
dissipation
of
assets
or
for
any
depreciation
or
risk
of
depreciation
of
an
asset
féadfaidh
sí
ordú
a
dhéanamh
sa
chúis
ar
neamhshuim
le
luacháil
inrátaithe
na
háite
lena
mbainfidh
an
t
-
ordú
=
it
may
make
an
order
in
the
cause
irrespective
of
the
rateable
value
of
the
place
to
which
the
order
relates
aon
duine
do
scrúdú
,
d
'
fhormheas
,
d
'
úsáid
nó
do
luacháil
aon
seirbhísí
,
cóiríocht
nó
saoráidí
a
chuirtear
ar
fáil
amhlaidh
=
the
examination
,
approval
,
use
or
evaluation
by
any
person
of
any
services
,
accommodation
or
facilities
so
provided
táillí
,
coimisiún
nó
luach
saothair
a
íocadh
as
seirbhísí
gairmiúla
aon
suirbhéara
nó
luachálaí
nó
cuntasóra
nó
comhairleora
dlí
=
fees
,
commission
or
remuneration
paid
for
the
professional
services
of
any
surveyor
or
valuer
,
or
accountant
or
legal
adviser
tabharfaí
isteach
córas
forleathan
comhshocraíochtaí
iomlaoide
agus
é
bunaithe
ar
pharluachanna
a
bheidh
cobhsaidh
ach
inchoigeartaithe
=
the
introduction
of
a
widespread
system
of
exchange
arrangements
based
on
stable
but
adjustable
par
values
ullmhóidh
an
Coimisinéir
Luachála
cúig
chóip
de
léarscáil
,
ar
cibé
scála
oiriúnach
agus
i
cibé
uimhir
oiriúnach
de
bhileoga
ar
leithligh
=
the
Commissioner
of
Valuation
shall
prepare
in
quintuplicate
a
map
,
drawn
to
such
convenient
scale
and
in
such
convenient
number
of
separate
sheets
caingean
chun
dúbailt
a
luacha
a
ghnóthú
i
gcás
earraí
a
tugadh
chun
bealaigh
go
calaoiseach
nó
a
ceileadh
nó
a
aistríodh
go
folaitheach
=
action
to
recover
double
the
value
of
goods
fraudulently
carried
off
or
concealed
or
clandestinely
removed