VA88.0.142 – Shannon International Airport Hotel Limited

• Appeal Number: VA88.0.142
• Year: 1989
• Date: 14 January 1989
• Court: Valuation Tribunal
• Appellant: Shannon International Airport Hotel Limited
• Respondent: Commissioner of Valuation

Appeal No. VA88/0/142

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHT LUACHÁLA, 1988

VALUATION ACT, 1988

Shannon International Airport Hotel Limited APPELLANT

and

Commissioner of Valuation RESPONDENT

RE: Hotel premises and school situated Townland of 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

By notice of appeal dated 22nd day of August 1988, Donal O'Buachalla & Co Ltd, on behalf of

the appellants and Aer Rianta Cpt. appealed against the revised rateable valuation of £1,070 of

the above described hereditaments on the following grounds:-

(1) That the R.V. £1,070 is bad in law inasmuch as that the hereditament is not in the

occupation of Shannon International Airport Hotel Ltd., whose sole related function is as

Manager for Aer Rianta cpt., the Agent for the State (Department of Tourism and

Transport), in which all beneficial and rateable occupation subsists, in consequence of

which the hereditament should be distinguished in the valuation lists as exempt State

property.