VA17.5.515 & VA17.5.523 Transport Infrastructure Ireland
Appeal Number | VA17.5.515 & VA17.5.523 |
Year | 2020 |
Date | 16 January 2020 |
Court | Valuation Tribunal |
Respondent | COMMISSIONER OF VALUATION |
Appellant | Transport Infrastructure Ireland |
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AN BINSE LUACHÁLA
VALUATION TRIBUNAL
NA hACHTANNA LUACHÁLA, 2001 - 2015
VALUATION ACTS, 2001 - 2015
Appeal No: VA17/5/523
TRANSPORT INFRASTRUCTURE IRELAND APPELLANT
AND
COMMISSIONER OF VALUATION RESPONDENT
In relation to the valuation of Property No. 664438
Miscellaneous at M50 (Motorway) West Link Toll Scheme, Palmerstown County Dublin.
AND
Appeal No: VA17/5/515
TRANSPORT INFRASTRUCTURE IRELAND APPELLANT
AND
COMMISSIONER OF VALUATION RESPONDENT
In relation to the valuation of Property No. 401376
Utility at Luas Light Railway, South County Dublin
B E F O R E
Carol O'Farrell - BL Chairperson
Barry Smyth - FRICS, FSCSI, MCI Arb Member
Rory Hanniffy - BL Member
JUDGMENT OF THE VALUATION TRIBUNAL
ISSUED ON 16TH DAY OF DECEMBER, 2020
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WESTLINK TOLL APPEAL
1. By Notice of Appeal received on the 11th day of October 2017 the Appellant appealed
against the determination pursuant to which the net annual value ‘(the NAV’) of
Property No. 664438 (hereinafter referred to as ‘the Westlink Toll’) was fixed in the
sum of €9,918,000. Briefly summarised, the grounds of appeal are:
(i) the valuation is not to a determination of value that accords with the Valuation
Acts 2001 to 2015.
(ii) the valuation is excessive, inequitable, and bad in law having regard to the
provisions of the Valuation Acts 2001 to 2015.
(iii) the Westlink Toll is relevant property not rateable and ought to be excluded
from the valuation list as the Appellant is an Office of State within the meaning
of paragraph 12A of Schedule 4 of the Valuation Act 2001 as amended by the
Valuation (Amendment) Act 2015 (hereinafter “the Act”)
(iv) The Toll is property for the purposes of Schedule 3 and Schedule 4 and is
clearly a building or part of a building or land for the purposes of paragraph
12A of Schedule 4 of the Act.
(v) The Westlink Toll is directly occupied by the Appellant and the Appellant has
a right to collect the tolls.
(vi) The Respondent erred in law and on the facts in his decision.
In the alternative, and strictly without prejudice to all other grounds of appeal,
(vii) the Westlink Toll does not constitute ‘relevant property’ as the condition
specified in paragraph 2 of Schedule 3 of the Act is not satisfied.
On the consent of the parties, the following additional ground was included in the
Notice of Appeal:
(viii) Strictly without prejudice to each of the preceding grounds of appeal, the toll
road is 4,500m. The valuation is incorrect having been apportioned on the basis
of 18.14% (South Dublin):81.16% (Fingal). The apportionment of the toll road
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as between South Dublin: Fingal should be 1,210m (South Dublin):3,290m
(Fingal) which is 26.89%:73.11%.
LUAS APPEAL
2. By Notice of Appeal received on the 11th day of October 2017 the Appellant appealed
against the determination pursuant to which the net annual value ‘(the NAV’) of
Property No. 401376 was fixed in the sum of €1,173,000. Briefly summarised, the
grounds of appeal are:
(i) The valuation is not a determination of value that accords with the Valuation
Acts 2001 to 2015.
the valuation is excessive, inequitable, and bad in law having regard to the
provisions of the Valuation Acts 2001 to 2015.
(ii) The Luas is relevant property not rateable and ought to be excluded from the
valuation list as the Appellant is an Office of State within the meaning of
paragraph 12A of Schedule 4 of the Act.
(iii) The Appellant directly occupies, controls and is responsible for Luas.
Luas is clearly a building or part of a building or land for the purposes of
paragraph 12A of Schedule 4 of the Act.
(iv) The Respondent has erred in law and on the facts.
In the alternative, and strictly without prejudice to all other grounds of appeal
(v) the Luas does not constitute ‘relevant property’ as the condition specified in
paragraph 2 of Schedule 3 of the Act requiring in order to qualify as” relevant
property” a property be “occupied and the nature of that occupation is such
as to constitute rateable occupation of the property” is not satisfied.
RELEVANT REVALUATION HISTORY
3. The Valuation Order made by the Respondent for the revaluation of the rating authority
area of South Dublin County Council specified the 30th October 2015 as the valuation
date. In June 2017 copy valuation certificates proposed to be issued under section 24(1)
of the Act were sent to the Appellant indicating a valuation of €9,918,000 in relation to
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