This valuation contains details of every landholder and householder in Ireland. Thanks to Margaret Jordan's post at the Cork Genealogist I've found that it is now freely available.
My Greatx2 Grandfather, Peter GUTHRIE, appears on the list in Pharis. His landlord is George Macartney who I believe is from Lissanoure Castle. I've just found their website here. I've actually been to Lissanoure about 4 years ago for my aunt's birthday party. According to the Valuation he rented house, offices and land. There is then a valuation, in this case the total rateable value is £10 15s.
Another interesting thing on this page of the valuation is that some of the other family names in Pharis were still around 100 or so years later when my mother lived in Pharis as a girl. She recognises some of them and it shows how some families just didn't move much.