VA10.5.096 – Newpark Care Centre Partnership

Appeal NumberVA10.5.096
Year2011
Date01 March 2011
CourtValuation Tribunal
AppellantNewpark Care Centre Partnership
RespondentCommissioner 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

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