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