VA88.0.381 – Eastern Health Board

• Appeal Number: VA88.0.381
• Year: 1989
• Date: 01 May 1989
• Court: Valuation Tribunal
• Respondent: Commissioner of Valuation
• Appellant: Eastern Health Board

Appeal No. VA88/0/381

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHT LUACHÁLA, 1988

VALUATION ACT, 1988

Eastern Health Board APPELLANT

and

Commissioner of Valuation RESPONDENT

RE: Offices of the Eastern Health Board, First Floor, Park House, 191-193, North Circular

Road, County Borough of Dublin

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 1ST DAY OF MAY, 1989

By notice of appeal dated the 18th day of August 1988, the appellant appealed against the

determination of the Commissioner of Valuation in fixing a rateable valuation of £700 on the

above hereditament.

A preliminary oral hearing of this appeal took place on 6th March 1989 subsequent to which

the Chairman of the Tribunal requested both parties to set out before the resumed hearing

their views on

(a) the constitution and statutory framework of the Eastern Health Board

2

(b) the case law to which the Tribunal will be referred and

(c) how the Tribunal should regard the subject premises.

In response to this a memorandum was received on 3rd April 1989 in the Tribunal offices

from the appellant. In this memorandum the appellant outlined the history of the health

services in Ireland from the passing in 1838 of the Poor Relief (Ireland) Act, dividing the

country into 150 Poor Law Unions, through the passing of the Local Government Act, 1925

when the public health functions of the County Council became vested in a committee of the

County Council which became a corporate body and was styled the Board of Health and

Public Assistance. When the Public Assistance Act, 1939 came into operation on 26th

August, 1942 the functions of the Boards of Health and Public Assistance were merged with

the County Council.

The primary source of money to defray the cost of the scheme of public assistance so

instituted was the local rate, that is to say, the municipal rate in the county boroughs and the

poor rate which became known as the county rate from 1946 on in the counties.

Section 5 of the Public Assistance Act, 1939 provided that the administration of public

assistance in pursuance of the law (including the Act) for the time being in force in relation to

such administration, should be subject to the general direction and control of the Minister

meaning thereby the Minister for Local Government and Public Health.

Constitution & Statutory Framework of the Eastern Health Board

Section 18 of the Health Authorities Act, 1960 established four new statutory bodies known

respectively as the Dublin Health Authority, the Cork Health Authority, the Limerick Health

Authority and the Waterford Health Authority.