VA20.4.0004 Tapbury Management Ltd

• Appeal Number: VA20.4.0004
• Year: 2022
• Date: 30 June 2022
• Court: Valuation Tribunal
• Appellant: TAPBURY MANAGEMENT LIMITED
• Respondent: COMMISSIONER OF VALUATION

1

Appeal No: VA20/4/0004

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

NA hACHTANNA LUACHÁLA, 2001 - 2015

VALUATION ACTS, 2001 - 2015

TAPBURY MANAGEMENT LIMITED APPELLANT

AND

COMMISSIONER OF VALUATION RESPONDENT

In relation to the valuation of

Property No. 5017211, at T17 Carrowleagh Wind Farm, Carrowleagh, County Sligo.

B E F O R E

Carol O'Farrell - BL Chairperson

Donal Madigan - MRICS, MSCSI Deputy Chair

Fergus Keogh - MSCSI, MRICS Member

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 30th DAY OF JUNE 2022

1. THE APPEAL

1.1 By Notice of Appeal received on the 27th of October 2020 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 €162,700.

1.2 The grounds of appeal as set out in the Notice of Appeal is that the determination of the

valuation of the Property is incorrect as it not a determination that accords with that

required to be achieved by section 49 of the Act because:

“1. The subject property is not a new property. It is an extension of PN 5008931. The entirety

of the Windfarm in Sligo should be valued as a single entity under PN 5008931. The entire

Windfarm is occupied and owned by a single entity.

2. The occupiers hereby append generation data from the turbine, which indicates capacity

of 28.3%.”