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

Appeal NumberVA91.2.067
Year1992
Date26 February 1992
CourtValuation Tribunal
RespondentCommissioner of Valuation
AppellantClanwilliam 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

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