North West Agri Supplies v Commissioner of Valuation

• Court: Valuation Tribunal
• Appeal Number: VA19.4.0031
• Year: 2022
• Date: Invalid date
• Respondent: Commissioner of Valuation
• Appellant: North West Agri Supplies

Appeal No: VA19/4/0031

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

NA hACHTANNA LUACHÁLA, 2001 - 2020

VALUATION ACTS, 2001 - 2020

North West Agri Supplies APPELLANT

and

Commissioner of Valuation RESPONDENT

In relation to the valuation of

Property No. 5019384, Unit 9 GWI Business Park, Collooney, County Sligo.

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 25 TH DAY OF JULY 2022

BEFORE

Donal Madigan - MRICS, MSCSI Deputy Chairperson

1. THE APPEAL

1.1 By Notice of Appeal received on the 6th day of November, 2019 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 €29,600.

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 28 (4) of the Act because: “The Nature of our business is providing the community

with a service to the farming and surrounding area at a very low margin on animal feeds. As I

stated to David Colhoun from the valuation office that we would not be in a position to pay or

support such a demand. Our business is unique to the surrounding business that we are among,

either side of us the premises are empty and have been for the last 15 years. We only took up

occupancy due to a fortunate agreement with the landlord as it too was empty for many years.

Any such fees would guarantee closure as the nature of our business is unique.”

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

in the sum of €6,650 (but see also below under Section 7.1).