VA11.4.019 – N6 (Concession) Ltd.

• Appeal Number: VA11.4.019
• Date: 28 March 2013
• Court: Valuation Tribunal
• Appellant: N6 (Concession) Ltd.
• Respondent: Commissioner of Valuation

Appeal No. VA11/4/019

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHT LUACHÁLA, 2001

VALUATION ACT, 2001

N6 (Concession) Ltd. APPELLANT

and

Commissioner of Valuation RESPONDENT

RE: Property No. 2207286, Toll(s), Office(s) at Lot No. M6 Toll Road, Gortnahoon,

Killalaghtan, Ballinasloe, County Galway.

B E F O R E

Sasha Gayer - Senior Counsel

Chairperson

Fred Devlin - FSCSI, FRICS

Deputy Chairperson

John F Kerr - BBS, FSCSI, FRICS, ACI Arb

Deputy Chairperson

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 28TH DAY OF MARCH, 2013

By Notice of Appeal received the 22nd day of December, 2011, the appellant appealed against

the determination of the Commissioner of Valuation in fixing a rateable valuation of €3,000

on the above described relevant property.

The grounds of appeal are set out in the Notice of Appeal and an attached schedule, copies of

which are attached at Appendix 1 to this judgment.

2

An oral hearing in relation to this appeal was held in the offices of the Valuation Tribunal,

Holbrook House, Holles Street, Dublin 2 on the 5th and 26th days of November 2012. At the

hearing the appellant was represented by Mr. Brian Murphy SC and Mr. Paul Coughlan BL,

instructed by Arthur Cox Solicitors. Mr. James Connolly SC and Mr. David Dodd BL,

instructed by the Chief State Solicitor’s Office, appeared on behalf of the respondent, the

Commissioner of Valuation.

Witnesses

During the course of the hearing, the Tribunal received evidence from various witnesses on

behalf of the appellant and the respondent. All of the witnesses in compliance with the rules of

the Tribunal forwarded to the Tribunal and exchanged a précis of the evidence they proposed

to adduce at the oral hearing.

The Appellant’s Witnesses

a) Ms. Audrey Birmingham, BA, ACMA, is the Financial Controller of the appellant

company. Ms. Birmingham, in her evidence, said she was the person in the company

responsible for dealing with the Valuation Office and the Revision Officer (Mr. Mark

Adamson) throughout the revision and appeal process.

b) Mr. Gareth Gallagher, BE (Engineering), ACA, is the General Manager of N6

(Concession) Ltd. In his evidence, Mr. Gallagher outlined the background to and the

main contents of the contract made between the National Roads Authority and N6

(Concession) Ltd. for the design, construction, finance, maintenance and operation of

certain roads in relation to what is known as “The M6 Toll Scheme.”

c) Ms. Siobhan Murphy BSc (Surv.), MSCS, MRICS, is a property advisor in GVA

Donal O Buachalla with particular experience in rating valuation practice. Ms. Murphy

gave expert valuation evidence in regard to the valuation of the property concerned in

accordance with the relevant provisions contained in the Valuation Act, 2001. (‘The

Act’).

3

The Respondent’s Witness

Mr. Mark Adamson, MSCS, MRICS, is a Team Leader in the Valuation Office and was the

Revision Officer appointed pursuant to Section 28 of the Act to carry out the revision which

resulted in the valuation of the property concerned being assessed at a rateable value of

€3,800. In his evidence, Mr. Adamson outlined the progress of the valuation from the initial

assessment, the representations stage, the Section 30 appeal stage and finally to this appeal to

the Tribunal.

Documents Submitted

As part of the evidence introduced to the Tribunal, a number of documents were submitted,

including:

1. NRA PPP Contract

National Roads Authority and N6 (Concession) Ltd.

2. Drawings of N6 Toll Scheme

3. NRA Bye Laws for the N6 Ballinsloe to Galway motorway made under the Roads Act,

1993 (as amended) together with Toll Road Scheme and Map.

4. Sections 57, 58 and 63 of Roads Act 1993 (as amended).

5. Financial statements of N6 (Concession) Limited for the year ending 31st December

2010 and 2011.

6. Receipts and Expenditure method of valuation for non-domestic rating - a Guidance

Note prepared by The Joint Professional Institutions Rating Valuation Forum.

7. Valuation Certificate (proposed) – dated 28th September 2010.