VA19.5.0716 Nua Healthcare

• Appeal Number: VA19.5.0716
• Date: 06 January 2022
• Court: Valuation Tribunal
• Respondent: Commissioner of Valuation
• Appellant: Nua Healthcare

Appeal No: VA19/5/0716

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

NA hACHTANNA LUACHÁLA, 2001 - 2020

VALUATION ACTS, 2001 - 2020

Nua Healthcare Services Ltd. APPELLANT

and

Commissioner of Valuation RESPONDENT

In relation to the valuation of

Property No. 1803461, Nursing Home at Kiltinan, Fethard, County Tipperary

B E F O R E

Majella Twomey - BL Deputy Chairperson

Patricia O'Connor - Solicitor Member

Michael Brennan – BL, MSCSI Member

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 6 TH DAY OF MAY, 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 €7,700.

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 19 (5) of the Act because :

“The Appellant states that the property should not be included in The Valuation List as it

qualifies under:

1) Section 15(2) of the Valuation Act 2001 provides inter alia that relevant property

referred to in Schedule 4 shall not be rateable.

2) Paragraph 14(b) of Schedule 4 of the Valuation Act 2001 (as amended by section 39(c)

of the Valuation (Amendment) Act 2015 refers to: ‘Any land building or part of a

building occupied for the purpose of caring for elderly handicapped or disabled

persons. By a body being…..a body the expenses incurred by which in carrying on an

activity as aforesaid are defrayed wholly or mainly out of moneys provided by the

Exchequer other than a body in relation to which such defrayal occurs, by reasons of

the Nursing Homes Support Scheme Act 2009’.

3) This property is occupied by the Appellant for the purpose of caring for four elderly

handicapped or disabled persons.

4) The expenses incurred by the Appellant in carrying on the aforesaid activity are

defrayed wholly or mainly out of moneys provided by the Exchequer.

5) Such defrayal does not occur by reason of the Nursing Homes Support Scheme Act

2009.

6) By reasons of the foregoing the property is not rateable and ought to be excluded from

the Valuation List.”

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

in the sum of €0.

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 €7,700.

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

of €7,700.

2.3 The date by reference to which the value of the property, the subject of this appeal, was

determined is the 15th day of September, 2017.

3. THE HEARING

3.1 The Appeal proceeded by way of a remote hearing, on the 19th day of May, 2021 and legal

submissions were heard remotely on the 23rd day of July, 2021. At the hearing the Appellant

was represented by Mr. Proinsias Ó Maolchalin BL, Mr Niall Devereux of Nua Healthcare

Services Limited and Mr. John Algar MSCSI, MRICS of Avison Young. The Respondent was

represented by Ms. Rosemary Healy Rae BL and Mr. Séamus Costello MSCSI, MRICS of the

Valuation Office.

3.2 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.

4. FACTS

From the evidence adduced by the parties, the Tribunal finds the following facts: