International Sports Activities Ltd v Commissioner of Valuation

• Court: Valuation Tribunal
• Appeal Number: VA14.5.054
• Year: 2015
• Date: Invalid date
• Appellant: International Sports Activities Ltd
• Respondent: Commissioner of Valuation

Appeal No. VA14/5/054

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHT LUACHÁLA, 2001

VALUATION ACT, 2001

International Sports Activities Ltd APPELLANT

and

Commissioner of Valuation RESPONDENT

RE: Property No. 2211072, Hospitality (Pub) at Floors 0, 1 Kilmore Big, Coolock,

County Borough of Dublin.

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 6th OF NOVEMBER, 2015

Barry Smyth – FRICS, FSCSI, MCI Arb Deputy Chairperson

Michael Lyng – Valuer Member

Rory Hanniffy - BL Member

By Notice of Appeal received on the 1st day of September, 2014 the Appellant appealed

against the determination of the Commissioner of Valuation in fixing a net annual value

of €76,900 on the above described relevant property on the grounds as set out in the

Notice of Appeal as follows:

"The Valuation is incorrect as it is excessive, inequitable and bad in law as it does not

comply with the Valuation Act, 2001, most notably Section 48 of the Act.”

"The property should be distinguished from a public bar and the valuation should

reflect this. Other club houses in the locality are valued on a rate per SQ.M. basis and

are therefore subject to much lower valuations that the subject, which is inequitable."

At hearing, the Appellant contended for a NAV of €49,250, the Respondent contending

for a NAV of €66,300.