VA94.2.025 – VA94.2.033 – West Link Toll Bridge Limited & National Toll Roads Plc

• Appeal Number: VA94.2.025
• Year: 1988
• Court: Valuation Tribunal
• Appellant: VA94.2.033 – West Link Toll Bridge Limited & National Toll Roads Plc
• Respondent: Commissioner of Valuation

Appeal No. VA94/2/025 -

VA94/2/033

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHT LUACHÁLA, 1988

VALUATION ACT, 1988

West Link Toll Bridge Limited and National Toll Roads Plc APPELLANTS

and

Commissioner of Valuation RESPONDENT

and

South Dublin County Council and Fingal County Council NOTICE PARTY

RE: Tolls of Toll Road (Part of) at

(1) VA94/2/025 - Townland: Palmerstown Upper, E.D. Palmerston West,

R.D. South Dublin. RV - £60.

(2) VA94/2/026 - Townland: Brooklawn, E.D. Palmerstown West,

R.D. South Dublin. RV - £275.

(3) VA94/2/027 - Townland: Palmerstown Lower, E.D. Palmerstown West,

R.D. South Dublin. RV - £1,395.

(4) VA94/2/029 - Townland: Astagob, E.D. Castleknock - Knockmaroon,

R.D. Dublin - Fingal. RV - £325.

(5) VA94/2/030 - Townland: Castleknock, E.D. Castleknock Park,

R.D. Dublin - Fingal. RV - £1,165.

(6) VA94/2/031 - Townland: Blanchardstown, E.D. Castleknock - Knockmaroon,

R.D. Dublin - Fingal. RV - £705.

(7) VA94/2/032 - Townland: Castleknock, E.D. Castleknock - Knockmaroon,

R.D. Dublin - Fingal. RV - £2,755.

(8) VA94/2/033 - Townland: Diswellstown, E.D. Castleknock - Knockmaroon,

R.D. Dublin - Fingal. RV - £2,820.

(9) VA94/2/028 - Offices at Map Ref: 12Ca, Townland: Diswellstown, E.D.

Castleknock - Knockmaroon, R.D. Dublin - Fingal. RV - £80. Co. Dublin

2

Rateable Occupation and quantum

B E F O R E

Paul Butler S.C. (Acting Chairman)

Mary Devins Solicitor

Brid Mimnagh Solicitor

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 4TH DAY OF OCTOBER, 1995

By Notices of Appeal dated the 27th day of July, 1994 the appellant appealed against the

determination of the Commissioner of Valuation in fixing a rateable valuation of £9,580 in total

on the above described hereditaments.

The grounds of appeal as set out in the Notices of Appeal are that:

"1. The Toll Road is a public road and as such is dedicated to and used exclusively for

public purposes and is therefore not a rateable hereditament.

2. The tolls referred to in the Valuation List, being the tolls of a public road are not

rateable hereditaments, nor are any structures (including office, car park and stores)

erected and maintained for the collection of such tolls or necessary for the operation of

the Toll Scheme made by Dublin County Council on the 10th June 1985 and approved

by the Minister for the Environment on the 22nd December 1986, rateable

hereditaments.

3. The Commissioner of Valuation failed to distinguish the said hereditaments as being of

a public nature and occupied for a public purpose or service.

4. The appellants do not derive any private profit or use from the said hereditaments.

5. The appellants are not occupiers of all of the said hereditaments nor any of them.

6. The said valuations have not been made in accordance with Article 37, Paragraph M of

the Adaptation of Irish Enactments Order 1899 and are therefore, invalid, void and of

no effect.

7. The valuations are excessive and inequitable.

8. The said valuations have been made by the Commissioner of Valuation upon a wrong

principle and contrary to law.

9. The valuations were carried out contrary to natural justice and in an arbitrary manner.

10. The appeal to the Commissioner of Valuation (the 'First Appeal') was carried out in a

manner contrary to natural justice and arbitarily in that the Commissioner ignored the

repeal of Section 23 of the Valuation (Ireland) Act 1852, and the onus thereby placed

upon him of demonstrating the correctness of his valuation to the appellant or his duly

authorised Agent.

11. The description of the hereditaments are not reconcilable with the request for review

submitted by the Rating Authority."