VA97.4.001 – Irish Shell Ltd.

• Appeal Number: VA97.4.001
• Year: 2000
• Date: 13 January 2000
• Court: Valuation Tribunal
• Respondent: Commissioner of Valuation
• Appellant: Irish Shell Ltd.

Status of Judgment: Distributed

Appeal No. VA97/4/001

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHT LUACHÁLA, 1988

VALUATION ACT, 1988

Irish Shell Ltd. APPELLANT

and

Commissioner of Valuation RESPONDENT

RE: Oil Depot at Map Reference 8abc, Townland: Limekilnhill, ED: Navan Rural, RD: Navan,

Co. Meath

Method of Valuation did not establish NAV

B E F O R E

Liam McKechnie - Senior Counsel Chairman

Barry Smyth - FRICS.FSCS Deputy Chairman

Michael Coghlan - Solicitor Member

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 13TH DAY OF APRIL, 2000

By Notice of Appeal dated the 16th day of July 1997, the appellant above named appealed

against the determination of the Commissioner of Valuation in fixing a rateable valuation of

£140 on the above described hereditament.

The Grounds of Appeal as set out in the said Notice thereof are as follows;

"1. The valuation is excessive and inequitable

2. The valuation is bad in law".

This Appeal proceeded by way of an oral hearing at which Mr. Aindrias O'Caoimh S.C.

instructed by Mr. Patrick Declan Fallon, Solicitor, Irish Shell Ltd., appeared on behalf of

the appellant company and Mr. Donal O'Donnell, S.C. instructed by the Chief State

Solicitor appeared on behalf of the Commissioner of Valuation. Mr. Desmond Killen

from GVA Donal O'Buachalla, was the Rating Consultant retained on behalf of the

appellant whilst Mr. Desmond Doyle was the Appeal Valuer. Having exchanged their

written précis and having submitted same to this Tribunal both Valuers, having taken the

oath, adopted their said précis as being and as constituting their evidence in chief. This

evidence was supplemented by additional evidence obtained either directly or via the

cross-examination process with Mr. Thomas Kavanagh, the Engineering Manager of Irish

Shell, also giving evidence. Submissions then followed. From the above, the following

essential facts emerged as being both material and relevant to the issue the subject matter

of this Appeal:-

The Property

(a) The property the subject matter of this Appeal is an Oil Depot consisting of

offices, stores, loading bays, tanks and yard, all situate at Navan, Co. Meath. In

fact this hereditament can be described as having three separate elements, firstly

buildings, secondly horsepower and thirdly tanks, pipelines and associated works.

There are four tanks in all, one with a capacity of 93,000 gallons, with the other

three each having an individual capacity of 12,000 gallons. In all 129,000

gallons.

(b) This Depot is owned by Irish Shell Ltd., but pursuant to a Licence Agreement

dated the 6th day of April, 1965 it is under the control of and is operated by a

company called Leinster Petroleum Company Limited. Nothing of relevance, in

this Appeal, turns on the existence or content of this Licence Agreement.