VA19.5.0488 Paul Moore

• Appeal Number: VA19.5.0488
• Year: 2022
• Date: 28 January 2022
• Court: Valuation Tribunal
• Respondent: Commissioner of Valuation
• Appellant: Paul Moore

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Appeal No: VA19/5/0488

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

NA hACHTANNA LUACHÁLA, 2001 - 2020

VALUATION ACTS, 2001 - 2022

Paul A. Moore APPELLANT

and

Commissioner of Valuation RESPONDENT

In relation to the valuation of

Property No. 1277925, Office(s) at -1, 0, 1 OF 32 Laurence Street, Drogheda, County Louth.

B E F O R E

Dairine Mac Fadden - Solicitor Deputy Chairperson

Annamaria Gallivan – FRICS, FSCSI, MPhil SEE Member

Elaine Torpey – B.Sc. (Hons), FSCSI, FRICS, ACI Arb Member

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 28th DAY OF ARPIL, 2022

1. THE APPEAL

1.1 By Notice of Appeal received on the 14th day of October 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 €15,380.

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1.2 The grounds of appeal as set out in the Notice of Appeal are 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 first floor level and both basement levels are and always have been domestic premises.

None of these levels has eve[sic] ever been occupied as offices. The last resident was the

Bradley family who sold to the current owner, more than a decade ago and these floors have

remained unoccupied ever since.

2. The hall floor (“floor 0” on the valuation certificate) has always been rated as it was the

dental surgery of the late Mr. Bradley, although it too has remained unoccupied since circa

2003, save for approximately three years between 2007 and 2010 when it was occupied by an

Engineering office.

3. The property is a protected structure and as such carries an extra burden in terms of

maintenance, repair and insurance and is also much less suitable for office compared with

modern buildings.

4. The property is accessed by high Georgian steps from street level. It is not accessible from

ground level and is unsuitable for access by elderly or disabled persons.

5. The property is not a self-contained premises with the accommodation being divided by a

shared access hallway to the other floors and the toilet facility is shared.

6. Despite significant efforts, the appellant has been unable to let the property for rent.”

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

in the sum of €3,148.80.

2. REVALUATION HISTORY

2.1 On the 15th day of March 2019 a copy of a valuation certificate proposed to be issued under

section 24(1) of the Valuation Act 2001 (“the Act”) in relation to the Property was sent to the

Appellant indicating a valuation of €20,600.

2.2 Being dissatisfied with the valuation proposed, representations were made to the valuation

manager in relation to the valuation. Following consideration of those representations, the

valuation of the Property was reduced to €15,380.

2.3 A Final Valuation Certificate issued on the 10th day of September 2019 stating a valuation

of €15,380.