VA98.2.002 & 003 – Trinity College Dublin

• Appeal Number: VA98.2.002 & 003
• Year: 1999
• Date: 18 November 1999
• Court: Valuation Tribunal
• Respondent: Commissioner of Valuation
• Appellant: Trinity College Dublin

Appeal No. VA98/2/002 &

003 AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHT LUACHÁLA, 1988

VALUATION ACT, 1988

The University of Dublin - Trinity College APPELLANT

and

Commissioner of Valuation RESPONDENT

RE: College (pt. of) at Map Reference 207/211, Ward: Mansion House A, Pearse Street,

Dublin, 2. County Borough of Dublin and

University (pt. of) at Map Reference 1.5F, James Street, Ward: Ushers F, County Borough of

Dublin.

B E F O R E

Con Guiney - Barrister at Law Deputy Chairman

Rita Tynan - Solicitor Member

Anita Geraghty - Solicitor Member

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 18TH DAY OF NOVEMBER, 1999

By Notices of Appeal dated the 14th day of April 1998, the appellant appealed against the

determination of the Commissioner of Valuation in fixing rateable valuations of £1,645 and

£950 respectively on the above described hereditaments.

The Grounds of Appeal as set out in the said Notices of Appeal are that;

"1. The valuation is excessive and inequitable.

2. The premises are occupied and used for public and/or charitable purposes and should

be distinguished in the Valuation Lists as "exempt".

2

The relevant valuation history with respect to the premises at 207-211 Pearse Street is that

Dublin Corporation requested a revision. In November 1996 a revised valuation of £1,645

(rateable) was issued. This valuation remained unchanged after the first appeal.

With regard to the premises at 1-5F James Street this new complex of buildings was listed for

revision by Dublin Corporation in 1995. The property was valued at £1,100 (rateable).

Arising from the first appeal the rateable valuation was agreed at £950 but the property

remained rateable.

A written submission prepared by Mr. Desmond M.Killen FRICS, FSCS, IRRV of GVA

Donal O’Buachalla on behalf of the appellant was received by the Tribunal on 23rd November

1998. This written submission was accompanied by a précis of the evidence to be given by

Ms. Grace Dempsey, Treasurer of Trinity College, Dublin. The appellant also submitted a

copy of the 1966 consolidated statutes of Trinity College, Dublin and of the University of

Dublin to the Tribunal on 23rd November 1998.

The Tribunal received a booklet of copy documents on 15th March 1999 from the appellant.

This booklet was a collection of documents obtained by way of voluntary discovery from the

respondent by the appellant.

The Tribunal also received on 15th March 1999 a copy letter dated 24th February 1999 written

by Ms. Dempsey together with two copy schedules. A further copy letter dated 7th April

1999 written by Ms. Dempsey was received by the Tribunal on 8th April 1999. The

documents above referred to contained responses to the Tribunal’s request for additional

information on the current and capital funding of Trinity and any conditions or restrictions

pertaining to funding.

The solicitor for the appellant also provided other material to the Tribunal, including copies

of statutes and court decisions, which it is unnecessary to itemise.

Finally with respect to Mr. Killen’s written submission, he stated that the essential issue in

contention was exemption from payment of rates by the appellant.