VA17.5.094 – Paul & Susan Hennessy

• Court: Valuation Tribunal
• Appeal Number: VA17.5.094
• Year: 2018
• Date: Fecha inválida
• Appellant: Paul & Susan Hennessy
• Respondent: Commissioner of Valuation

1

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHTANNA LUACHÁLA, 2001 - 2015

VALUATION ACTS, 2001 - 2015

Paul and Susan Hennessy APPELLANTS

and

Commissioner of Valuation RESPONDENT

In relation to the valuation of

Property No. 2194922, Kennels at 22/1, Garryduff, Shankill, Kilkenny, County Kilkenny.

B E F O R E

Rory Lavelle – MA, FRICS, FSCSI, ACI Arb Deputy Chairperson

Mairead Hughes - Hotelier Member

Dairine Mac Fadden - Solicitor Member

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 19TH DAY OF APRIL, 2018

1. THE APPEAL

1.1 By Notice of Appeal received on the 4th day of October, 2017 the Appellants appealed

against the determination of the Respondent pursuant to which the net annual value ‘(the

NAV’) of the above relevant property ( “the Property”) was fixed in the sum of €18,580.

1.2 The sole ground of appeal as set out in the Notice of Appeal is that the determination of

the valuation of the Property is not a determination that accords with that required to be

achieved by section 19 (5) of the Act because :

“1. The valuation of the subject property is excessive and inequitable. The property’s value

as set by the Commissioner is not in line with its actual rental value.”

“2. The vast majority of the subject property is agricultural and hence not rateable. There

are only 2 blocks in the entire complex now commercial.”

1.3 The Appellant considers that the valuation of the Property ought to have been determined

in the sum of €2,150.

Appeal No: VA17/5/094