Macardle Moore & Company Limited v Commissioner of Valuation

• Court: Valuation Tribunal
• Appeal Number: VA95.6.010
• Year: 1996
• Date: 20 September 1996
• Appellant: Macardle Moore & Company Limited
• Respondent: Commissioner of Valuation

Appeal No. VA95/6/010

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHT LUACHÁLA, 1988

VALUATION ACT, 1988

Macardle Moore & Company Limited APPELLANT

and

Commissioner of Valuation RESPONDENT

RE: Brewery Yard and Land at Map Ref: 12B, Townland: Fairhill, Urban District of Dundalk

No. 3, Co. Louth

Rateability of tanks

B E F O R E

Mary Devins Solicitor (Acting Chairman)

Con Guiney Barrister

Marie Connellan Solicitor

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 20TH DAY OF SEPTEMBER, 1996

By Notice of Appeal dated the 6th day of November, 1995 the appellant appealed against the

determination of the Commissioner of Valuation in fixing a rateable valuation of £2,000 on the

above described hereditament.

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

"(1) The valuation is bad in law, in accordance with the provisions of the Valuation Acts, in

particular the rating of Bright Beer Vessels (agreed assessment RV£225), is invalid as

they constitute machinery and are not rateable.

(2) The valuation is excessive and inequitable having regard to the provisions of the

Valuation Acts."