VA91.2.067 – Clanwilliam Institute Personal Marriage & Family Consultants Limited

• Appeal Number: VA91.2.067
• Date: 26 February 1992
• Court: Valuation Tribunal
• Respondent: Commissioner of Valuation
• Appellant: Clanwilliam Institute Personal Marriage & Family Consultants Limited

Appeal No. VA91/2/067

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHT LUACHÁLA, 1988

VALUATION ACT, 1988

Clanwilliam Institute Personal Marriage &

Family Consultants Limited APPELLANT

and

Commissioner of Valuation RESPONDENT

RE: Offices at Lot No. 1B/18 Clanwilliam Terrace, Lower Grand Canal Street, South

Dock A, County Borough of Dublin

Exemption - Charitable purposes

B E F O R E

Henry Abbott Barrister Chairman

Mary Devins Solicitor

Padraig Connellan Solicitor

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 26TH DAY OF FEBRUARY, 1992

By notice of appeal dated 24th day of July, 1991, the appellants appealed against the

determination of the Commissioner of Valuation in fixing a rateable valuation of £80.00 on the

above described hereditament.

The Grounds of Appeal as set out in the Notice of Appeal are that:-

1) Both the premises in question i.e. "offices" 18, Clanwilliam Terrace and "right of car

parking" 38.42.44.44C/18 Clanwilliam Terrace have been occupied by the Marriage and

Family Institute (subsequently changed to the Clanwilliam Institute Personal Marriage

and Family Consultants Ltd. on the 22nd May, 1989) and has at all times been used by

the Marriage and Family Institute exclusively for its charitable purposes.

2

2) Under Section 3 of the Poor Relief Act, 1838 such exclusive charitable use and purpose

expressly exempts from rates any hereditament or tenure put to such exclusive charitable

use.

3) Under Section 2 of the Rateable Valuation Ireland (Amendment) Act, 1854 the

Commissioner of Valuation "shall distinguish all hereditaments and tenements or

portions of same of a public nature or used for charitable purposes....... and all such

hereditaments or tenements or portions of the same so distinguished shall so long as they

continue to be of a public nature and occupied for the public service or used for the

purpose of foresaid be deemed exempt from all assessment (inter alia) from Rates".

4) The Marriage and Family Institute is a company limited by guarantee. "We have

forwarded copies of memorandum and articles of association to the Valuation Office

from which it is clear beyond any doubt that the objects of the Marriage and Family

Institute are exclusively charitable in nature. Accordingly we would submit that these

valuations should be exempted."

The Property

The property consists of a three-storied terraced office building in the own-door development on

Grand Canal Street known as Clanwilliam. The development is on the site of the old Bolands

Bakery between the Railway and the refurbished old Bolands Building. The building is 116

square metres net, there is a reception area on the ground floor and an office for the director.

The upper two floors are used as offices. The subject property is held under a lease between

Marriage, Family and Personal Health Centre Ltd. and Marriage and Family Institute for 20

years from the 1st January, 1989 at the initial rent of £17,000 per annum, the lease incorporating

5-yearly rent reviews. The offices are constructed with concrete floors, brick and concrete block

walls, plastic framed windows and a pitched tiled roof. Internally there are carpeted floors and

smooth plastered walls and ceilings. The subject property was revised during the 1990 revision