I have just been searching for Fanning entries in the Valuation Books 1824-1856, on the Tipperary Studies site.
The Tipperary Studies genealogy site is well worth looking at as they have quite a few records that are not available anywhere else, especially gravestone records.
I came across Fanning entries under the following surnames: Fanning, Faning, Fannon, Fannan, Fanan, Fannin, Fanin, Fannen.
It is easy to forget that most could not read or write and how their surname was entered in records was entirely up to the person recording.