VA18.1.0033 Lismullen Educational Foundation

• Appeal Number: VA18.1.0033
• Year: 2020
• Date: 01 October 2020
• Court: Valuation Tribunal
• Respondent: COMMISSIONER OF VALUATION
• Appellant: Lismullen Educational Foundation

1

Appeal No: VA18/1/0033

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

NA hACHTANNA LUACHÁLA, 2001 - 2015

VALUATION ACTS, 2001 - 2015

LISMULLEN EDUCATIONAL

FOUNDATION CLG APPELLANT

AND

COMMISSIONER OF VALUATION RESPONDENT

In relation to the valuation of

Property No. 836665, Office(s) at Basement, 6 Clare Street, County Borough of Dublin.

B E F O R E

Carol O’Farrell - BL Chairperson

Caroline Murphy – BL Member

Fergus Keogh – MSCSI, MRICS Member

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 1ST DAY OF OCTOBER, 2020.

THE APPEAL

1. By Notice of Appeal received on the 29th day of March 2018 the Appellant appealed

against the decision of the Revision Manager made pursuant to section 29 of the Valuation Act

2001 as amended not to exercise his statutory powers by reason that no material change of

circumstances had occurred in relation to the Property.

2. The sole ground of appeal stated in the Notice of Appeal is as follows:

“The property should be excluded as relevant property not rateable under schedule 4

paragraphs 10 and 16 as an educational institution not established or conducted for the

2

purpose of making a private profit and whose services are available to the general public; also

being a charitable organisation that uses the property exclusively for charitable purposes and

otherwise for private profit”.

RELEVANT VALUATION HISTORY

3. An application for a revision of valuation was made by the Appellant on the 6th June

2017 on the basis that a material change of circumstances had occurred in that the Property was

relevant property, not rateable.

4. Following inspection of the Property on the 5th February 2018 the revision officer

determined that no material change of circumstance had occurred in relation to the Property and

that a revision of valuation was not warranted. A ‘No Material Change of Circumstance Notice’

was issued by the Revision Manager on the 5th March 2018.

THE HEARING

5. The Appeal proceeded by way of an oral hearing held in the offices of the Valuation

Tribunal at Holbrook House, Holles Street, Dublin 2, on the 17th December 2019. The

Appellant was represented by Mr. Eoin Carolan BL instructed by Mr. John Byrne Solicitor and

Mr. Bill Kiely was called to give evidence on behalf of the Appellant. The Respondent was

represented by Mr. David Dodd BL instructed by the Chief State Solicitor and he called Mr.

David O’Brien MSCSI, MRICS of the Valuation Office to give evidence.

6. In accordance with the Rules of the Tribunal, the parties had exchanged their respective

reports and précis of evidence prior to the commencement of the hearing and submitted them

to the Tribunal. At the oral hearing, each witness, having taken the oath, adopted his précis as

his evidence-in-chief in addition to giving oral evidence.

THE ISSUE

7. The primary issue is whether the Property is entitled to be treated as exempt from rates

pursuant to paragraph 10 and/or paragraph 16(a) of Schedule 4 of the Valuation Act, 2001.