VA17.5.160 Cartan Veterinary Ltd

• Court: Valuation Tribunal
• Appeal Number: VA17.5.160
• Year: 2019
• Date: Fecha inválida
• Respondent: COMMISSIONER OF VALUATION
• Appellant: Cartan Veterinary Ltd

1

Appeal No: VA17/5/160

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHTANNA LUACHÁLA, 2001 - 2015

VALUATION ACTS, 2001 - 2015

CARTAN VETERINARY LTD APPELLANT

AND

COMMISSIONER OF VALUATION RESPONDENT

In relation to the valuation of

Property No. 1549127, Health at LOT 25D Tullowbeg, Tullow, County Carlow.

B E F O R E

Barry Smyth - FRICS, FSCSI, MCI Arb Deputy Chairperson

Claire Hogan - BL Member

Frank O'Grady - MA, FSCSI, FRICS, FIABCI Member

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 22ND DAY OF JANUARY, 2019.

1. THE APPEAL

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

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

NAV’) of the above relevant Property was fixed in the sum of €26,100.

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 applied by the Commissioner is not in line with its potential rental value.

2. The subject property was purchased on the 12th February 2016 for a total of €225,000,

inclusive of the previous occupiers business and stock. This breaks down as €180,000