St. Macartan's Diocesan Trust v Commissioner of Valuation

• Court: Valuation Tribunal
• Appeal Number: VA88.0.100
• Year: 1988
• Date: 18 November 1988
• Respondent: Commissioner of Valuation
• Appellant: St. Macartan's Diocesan Trust

Appeal No. VA88/0/100

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHT LUACHÁLA, 1988

VALUATION ACT, 1988

St. Macartan's Diocesan Trust APPELLANT

and

Commissioner of Valuation RESPONDENT

RE: St. Patrick's Agricultural College, Co. Monaghan

B E F O R E

Hugh J O'Flaherty S.C. Chairman

Paul Butler Barrister

Mary Devins Solicitor

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 18TH DAY OF NOVEMBER, 1988

By Notice of Appeal dated 18th August 1988 the appellants appealed against the decision of the

respondent refusing them exemption from rates on the grounds of the public user and charitable

user of the hereditaments in question. The appellants claim that the property was used for public

and charitable purposes and, accordingly, that it is exempted by virtue of the Poor Relief

(Ireland) Act 1838 or alternatively the Valuation (Ireland) Act 1852 Section 16 and the Valuation

(Ireland) Act 1854, Section 2.

Messrs McEntee & O'Doherty, solicitors, of 20 North Road, Monaghan presented written

submissions on the 18th day of August 1988. This submission was accompanied by the

following documents -