VA10.5.096 – Newpark Care Centre Partnership

• Appeal Number: VA10.5.096
• Year: 2011
• Date: 01 March 2011
• Court: Valuation Tribunal
• Appellant: Newpark Care Centre Partnership
• Respondent: Commissioner of Valuation

Appeal No. VA10/5/096

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHT LUACHÁLA, 2001

VALUATION ACT, 2001

Newpark Care Centre Partnership APPELLANT

and

Commissioner of Valuation RESPONDENT

RE: Property No. 300804, Nursing Home at Newpark Care Centre, Newpark, The Ward,

County Dublin.

B E F O R E

Fred Devlin - FSCS.FRICS Deputy Chairperson

Brian Larkin - Barrister Member

Tony Taaffe - Solicitor Member

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 1ST DAY OF MARCH, 2011

By Notice of Appeal dated the 31st day of August, 2010 the appellant appealed against the

determination of the Commissioner of Valuation in fixing a valuation of €415,000 on the

above described relevant property.

The grounds of appeal as set out in the Notice of Appeal are:

The current valuation is excessive and the business could not sustain such a valuation NAV,

as applied by the Valuation Office." "The Valuation Certificate which issued on 11/12/2009

was for a valuation of €337,000 and this is the figure we should be appealing against. Extra

accommodation was added to the building in the interim but this accommodation was not

capable of beneficial occupation until March, 2010."

2

1. This appeal proceeded by way of an oral hearing held in the offices of the Tribunal on the

28th of January, the 2nd and 4th February, 2011.

2. At the oral hearing the appellant was represented by Mr. Owen Hickey, SC, instructed by

John Walsh Solicitors, Ranelagh, Dublin 6. Mr. David Dodd, BL, instructed by the Chief

State Solicitor’s Office, appeared on behalf of the respondent, the Commissioner of

Valuation.

3. Mr. John Kenneally of Kenneally McAuliffe gave expert valuation evidence on behalf of

the appellant. Mr. Mark Hutch of Doody Crowley Associates gave evidence in relation to

the accounts provided to the Tribunal and other relevant financial matters pertaining to

the property concerned and the nursing home industry in general.

4. Mr. Christopher Hicks, a senior valuer in the Valuation Office, gave expert valuation

evidence in relation to the property concerned and outlined the steps taken by the

Valuation Office in an attempt to construct a scheme of valuation which would be used

for the valuation of all nursing homes in the Fingal Rating Authority area as part of the

2010 Revaluation programme.

5. Prior to the commencement of the oral hearing Mr. Kenneally and Mr. Hicks forwarded

to the Tribunal a précis of the evidence and valuation they proposed to adduce at the oral

hearing. From the evidence so tendered and additional oral evidence received during the

course of the hearing the following material facts emerged or are as so found.

The Property Concerned

6. The property concerned, trading as Newpark Care Centre, is located on a minor county

road in a rural area known as the Ward in North County Dublin, convenient to the N2 at a

point approximately midway between Finglas and Ashbourne.

7. The property is a single-storey structure and first opened for business in 2003 as a 57 bed

nursing home. The property was extended circa 2008/2009 by the addition of thirteen en

suite single person bedrooms. At the relevant valuation date the building and fit-out

works were substantially completed and an application for registration as a 70 bed

nursing home was under consideration which, in due course, was granted on the 26th