VA88.0.141 – Aer Rianta cpt

• Appeal Number: VA88.0.141
• Date: 14 January 1989
• Court: Valuation Tribunal
• Respondent: Commissioner of Valuation
• Appellant: Aer Rianta cpt

Appeal No. VA88/0/141

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHT LUACHÁLA, 1988

VALUATION ACT, 1988

Aer Rianta cpt APPELLANT

and

Commissioner of Valuation RESPONDENT

and

Tedcastles Aviation Fuels Limited NOTICE PARTY

RE: Fuel Depot, tanks, offices, stores and yard situate at Rineanna South, E.D. Clenagh, Co.

Clare

B E F O R E

Hugh J O'Flaherty S.C. Chairman

Mary Devins Solicitor

Brian O'Farrell Valuer

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 14TH DAY OF DECEMBER, 1989

This appeal is concerned with certain installations situate at Shannon Airport. They comprise

offices, switch room, workshop, garage and small store as well as seven large tanks and four

smaller tanks having a total capacity of 7,500,000 gallons.

2

This fuel depot was constructed in 1980 by Aer Rianta Cpt following negotiations with the

Russian airline Aeroflot for trans atlantic flights. Aeroflot had previously used Shannon for this

purpose. However, the high cost of western aviation fuel had forced them to use Gander as a

landing airport for 1974. The deal allowed for Aeroflot to ship Russian fuel via a terminal on the

Shannon estuary to the fuel tanks. The stored fuel was then used for Aeroflot trans atlantic

flights, mainly to South America, but it was also used as a means for paying for airport services.

This bartered fuel could then be sold by Aer Rianta. Aer Rianta installed Tedcastle McCormack

as managers of the depot.

When the appeal was originally listed for hearing on the 2nd December, 1988, it was conceded

on behalf of the respondent that Aer Rianta are not the correct rateable occupiers. On that

occasion the Tribunal made a order that Aer Rianta should no longer be described as being in

rateable occupation but made it clear that if the respondent or Clare County Council wished to

bring any other party before the Tribunal and seek to have such a party listed as rateable

occupiers then that should be done on notice to such a party.

The respondent duly took steps to have Tedcastles Aviation Fuels Ltd (hereinafter called

"Tedcastles") brought before the Tribunal so that they might be listed as the rateable occupiers if

such was the case. Tedcastles, understandably in view of what will be stated hereafter, could

take with some equanimity the idea of being brought before the Tribunal for this purpose

because even if they were declared in rateable occupation they were entitled to an indemnity for

the payment of rates from the Minister for Tourism and Transport.

On the 24th November, 1989, at a sitting of the Tribunal, an order was made that all parties

should make discovery of relevant documents and this was duly compiled with.

The oral hearing took place on the 4th December, 1989, when