VA10.5.080 – Dundas Ltd.

• Appeal Number: VA10.5.080
• Year: 2011
• Date: 25 February 2011
• Court: Valuation Tribunal
• Appellant: Dundas Ltd.
• Respondent: Commissioner of Valuation

Appeal No. VA10/5/080

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHT LUACHÁLA, 2001

VALUATION ACT, 2001

Dundas Ltd. APPELLANT

and

Commissioner of Valuation RESPONDENT

RE: Property No. 911759 Nursing Home, at Talbot Lodge Nursing Home, Kinsealy Lane,

Malahide, County Dublin.

B E F O R E

Fred Devlin - FSCS.FRICS Deputy Chairperson

Brian Larkin - Barrister Member

Fiona Gallagher - BL Member

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 25TH DAY OF FEBRUARY, 2011

By Notice of Appeal dated the 26th day of August, 2010 the appellant appealed against the

determination of the Commissioner of Valuation in fixing a valuation of €553,000 on the

above described relevant property.

The Grounds of Appeal as set out in the Notice of Appeal which is attached at Appendix 1 to

this judgment

2

This appeal proceeded by the way of an oral hearing held in the offices of the Tribunal,

Ormond House, Ormond Quay Upper on the 19th day of January, 2011.At the hearing the

appellant was represented by Mr. Owen Hickey, SC, Mr. John Kenneally of Kenneally

McAuliffe gave expert valuation evidence and Ms. Clare Carroll of Carroll & Associates, the

Auditors to the appellant company, gave evidence in relation to the accounts and other

relevant financial matters pertaining to the operation of the Talbot Lodge Nursing Home.

Mr. David Dodd, BL, instructed by the Chief State Solicitor’s Office, appeared on behalf of

the respondent, the Commissioner of Valuation. Mr. Hicks, a valuer of long standing in the

Valuation Office gave expert valuation evidence in relation to the property concerned and

outlined in detail the steps taken by the Valuation Office in attempting to devise a scheme of

valuation which could be used when valuing all Nursing Homes in the Fingal area as part of

the 2010 revaluation programme.

Prior to the commencement of the oral hearing, Mr. Kenneally and Mr. Hicks provided the

Tribunal with a written précis of the evidence and Valuation they proposed to adduce at the

oral hearing. A copy of each précis was made available the other party. From the evidence so

tendered and additional information received at the oral hearing, the following material facts

emerged or are so found by the Tribunal.

The Property Concerned

The property concerned is known as Talbot Lodge Nursing Home and is located on Kinsealy

Lane close to Malahide Castle and Demesne on the immediate out skirts of Malahide in north

County Dublin. Talbot Lodge first opened in 1992 as a 26-bed unit. Since then 2 extensions

have been added and it is now an 89-bed unit. The most recent extension, the Verville Wing,

accommodates 37 residents who are classified as being in need of psycho-geriatric care. The

remaining 52 residents are in receipt of high dependency geriatric care. The accommodation

provided to the residents is as follows:

34 x single bedrooms

15 x twin bedrooms

7 x treble bedrooms

1 x 4-person bedroom