VA95.1.041 – David Allen

• Appeal Number: VA95.1.041
• Year: 1995
• Date: 13 September 1995
• Court: Valuation Tribunal
• Appellant: David Allen
• Respondent: Commissioner of Valuation

Appeal No. VA95/1/041

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHT LUACHÁLA, 1988

VALUATION ACT, 1988

David Allen APPELLANT

and

Commissioner of Valuation RESPONDENT

RE: Advertising station at Map Ref: On 43a, Ballybough Road, Ward: Ballybough A, County

Borough of Dublin

Quantum - Method of Valuation for advertising signs

B E F O R E

Paul Butler S.C. (Acting Chairman)

Fred Devlin F.R.I.C.S. A.C.I. Arb.

Brian O'Farrell Valuer

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 13TH DAY OF SEPTEMBER, 1995

By Notice of Appeal dated the 21st day of April 1995 the appellant appealed against the

determination of the Commissioner of Valuation in fixing a rateable valuation of £39 in respect

of the above described hereditament.

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

(1) That the valuation is excessive, inequitable and bad in law.

(2) That proper regard should be had to Section 5 of the Valuation Act 1986.

(3) The RV is excessive by reference to any realistic estimate of net annual value.

(4) The RV should be based on 0.63% of the late 1988 rental value of £1,400 pa.

(5) The correct basis of adopting a fraction of the 1988 rent paid/rental value has

been accepted in a number of cases including:-

(a) 1993/4 Appeal in relation to signs at Albert Quay, in Cork. RV £45