VA95.1.064 – Con Ryan, Ryans Nurseries

• Appeal Number: VA95.1.064
• Year: 1996
• Date: 15 November 1996
• Court: Valuation Tribunal
• Respondent: Commissioner of Valuation
• Appellant: Con Ryan, Ryans Nurseries

Appeal No. VA95/1/064

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHT LUACHÁLA, 1988

VALUATION ACT, 1988

Con Ryan, Ryans Nurseries APPELLANT

and

Commissioner of Valuation RESPONDENT

RE: House, garden centre, offices and land at Map Ref: 38, Townland: Ballytrasna (Hackett),

ED: Ballysheehan, RD: Cashel, Co. Tipperary

Agricultural exemption - Horticulture

B E F O R E

Liam McKechnie S.C. Chairman

Marie Connellan Solicitor

Con Guiney Barrister

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 15TH DAY OF NOVEMBER, 1996

1. Following a request for revision by the relevant Rating Authority, the Commissioner in

November 1993 issued the Valuation List in which there was placed on the above described

hereditament a total valuation of £10. This sum was apportioned as to £5 on what was loosely

described as a display yard with the balance being attributable to a domestic dwelling house.

Being unsuccessful at First Appeal stage the occupier, by Notice dated 15th April 1995 appealed

to this Tribunal. The sole ground of appeal as both stated and argued concerned a single, issue,

namely as to whether or not the said display yard was rateable.