Appeal No. VA96/2/023
AN BINSE LUACHÁLA
AN tACHT LUACHÁLA, 1988
VALUATION ACT, 1988
Jeremiah Hurley APPELLANT
Commissioner of Valuation RESPONDENT
RE: House and Shop at Map Ref: 5, Henry Street,
Townland: Kenmare, E.D. Kenmare, R.D. Kenmare, Co. Kerry
B E F O R E
Fred Devlin FRICS.ACI Arb. (Acting Chairman)
Brid Mimnagh Solicitor
Patrick Riney FRICS.MIAVI
JUDGMENT OF THE VALUATION TRIBUNAL
ISSUED ON THE 25TH DAY OF SEPTEMBER, 1996
By Notice of Appeal dated the 18th day of April, 1996 the appellant appealed
against the determination of the Commissioner of Valuation in fixing a
rateable valuation of £29 on the above described hereditament.
The grounds of appeal as set out in the Notice of Appeal are that "I
am convinced that the rise in the valuation from £6 - £29
is totally unjust. The new rate on my small shop is not comparable to
other businesses in the town".
The property is located in the town of Kenmare on the western side of
Henry Street adjacent to the junction of William Street. Both Henry Street
and William Street are the two principal commercial streets in Kenmare.
The property comprises a mid-terraced three storey structure, constructed
principally of rubble masonry, stone and concrete. The roof is finished
in slate. The property has a street frontage of 2.8 metres (9.25 feet).
The accommodation comprises:-
Shop 34 sq.m. 366 sq.ft.
Store 14.8 sq.m. 159 sq.ft.
Cold Store 15.7 sq.m. 169 sq.ft.
Slaughter Section & Ancillary Stores 53 sq.m. 570 sq.ft.
Residential 38.2 sq.m. 411 sq.ft.
Residential 38.2 sq.m. 411 sq.ft.
The property is owner occupied.
The valuation had not been revised for 29 years prior to the 1993/4 revision.
The property was listed in 1964 to value 'butchers shop' - rateable valuation
£6. The hereditament was listed for revision in 1993 to 'revise
and value out offices, etc. on this lot'. Valuation was increased from
£6 to £32. At First Appeal the valuation was reduced from
£32 to £29 and it is against this determination of the Commissioner
of Valuation that an appeal lies to the Tribunal.
A written submission was received on the 16th September, 1996 from Mr.
Timothy J. O'Donoghue, Solicitor on behalf of the appellant. In the written
submission, Mr. O'Donoghue said that he considered that the valuation
was excessive having regard to the fact that:-
(1) the frontage of the appellant's premises is less than half that of
(2) the non-domestic valuation at £25 was greatly excessive having
regard to the fact that the floor area of same was greatly limited in
comparison with the floor areas of his comparisons.
Mr. O'Donoghue gave details of three comparisons:-
(1) Thomas A. Randles.
(2) Tony Murphy.
(3) Roger O'Sullivan.
A written submission was received on the 4th September, 1996 from Mr.
David Molony, MA BSc ARICS ASCS, a Valuer with 13 years experience in
the Valuation Office on behalf of the respondent. In the written submission,
Mr. Molony described the subject premises, gave its valuation history
and set out his valuation considerations.
He set out his estimate of valuation on the subject premises as follows:-
"Shop 366 sq.ft. @ £9.00/sq.ft. = £3,294
Store & Cold Store 328 sq.ft. @ £3.00/sq.ft. = £ 984
Slaughter House & Ancillary Store 570 sq.ft. @ £1.50/sq.ft.
= £ 855
Residential 822 sq.ft. @ £15 per week = £ 800
Total = £5,933
Estimated NAV: £5,933 @ 0.5% = £29.66
Say = £29."
Mr. Molony gave details of three comparisons which are summarised below:-
(1) Lot 30/2, Henry Street, Kenmare, Co. Kerry.
RV: £13. Valuation assessment 1993/4 Revision.
Shop 151 sq.ft. @ £15.00/sq.ft. = £2,265
Store 93 sq.ft. @ £4.00/sq.ft. = £ 372
(2) Lot 4b Henry Street, Kenmare, Co. Kerry.
RV: £10. Valuation assessment 1992/4 Revision.
Shop 155 sq.ft. @ £13.00/sq.ft. = £2,015
(3) Lot 1 - 3 Henry Street, Kenmare, Co. Kerry.
RV: £32. Valuation assessment 1990/4 Revision.
Shop 393 sq.ft. @ £12.00/sq.ft. = £4,716
Remainder 355 sq.ft. @ £6.00/sq.ft. = £2,130
At the oral hearing held on Wednesday, 25th September 1996 at the Council
Offices, Tralee the appellant was represented by Mr. Timothy J. O'Donoghue,
Solicitor and the respondent by Mr. David Molony, a Valuer in the Valuation
Mr. O'Donoghue told the Tribunal that he would not be introducing valuation
evidence but would be making a submission on behalf of the appellant.
In summary he submitted:-
(1) That the valuation of the subject property is too high relative to
adjoining premises and of similar properties in the vicinity occupying
(2) Due to hygiene regulations only the front section of the premises
could be used for retailing purposes. The rear section to which the public
cannot resort is used for meat preparation purposes.
(3) Parking at Henry Street is difficult and this must have a bearing
(4) Prior to the commencement of the hearing it was agreed with Mr. Molony
that his comparison No. 1 be deleted.
(5) In relation to Mr. Molony's comparison No. 2 this could not be considered
relevant due to the difference in size and other considerations.
(6) Due to conflicting information in relation to Mr. Molony's comparison
No. 3 it was agreed that this be deleted from his précis.
Mr. Molony having taken the oath formally adopted his written submission
as amended (i.e. omitting comparisons No's. 1 & 3) as his evidence
In relation to the properties referred to by Mr. O'Donoghue he made the
(a) Lot No. 36A William Street (Randles)
Rate No: 3052890004 RV £27
This is a 1975 valuation and hence of no assistance to the Tribunal.
(b) Lot No. 29/1 Bridge Street (O'Sullivan's)
Rate No: 3045780007 RV £23
This is a recent valuation which he devalued as follows:-
Shop 409 sq.ft. @ £8 = £3,272
Residential content £25 pw = £1,300
Total Net Annual Value = £4,572
RV @ 0.5% = Say £23
(c) Lot No. 3 Henry Street (Tony Murphy)
Rate No: 3054040008 RV £26
This is a recent valuation determined at first appeal stage.
Shop 360 sq.ft. @ £10 = £3,600
Residential content = £1,560
Total Net Annual Value = £5,160
RV @ 0.5% = £26.
In his closing submission, Mr. O'Donoghue pointed out that access to
the residential area was through the shop. This section of the property
was, he said, in poor condition. Access to the buildings at the rear was
off Parnell Place.
In response to a question from the Tribunal, Mr. O'Donoghue said that
in his opinion William Street was a better location than Henry Street
from a retailing point of view. Mr. Molony thought otherwise.
The Tribunal has carefully considered all the evidence and argument adduced
and makes the following findings:-
(1) Under the provisions of Section 11 of the Valuation (Ireland) Act
1852 as amended by Section 5 of the Valuation Act 1986 the net annual
value of the entire hereditament is to be determined as a single unit
(2) On the basis of the comparisons introduced by both parties the values
attributable to the shop and residential content are fair and reasonable.
(3) The valuation attributable to the ancillary stores and slaughter
house at the rear, to which Mr. Molony attributed a total valuation of
£1,859, is high relative to the figure attributable to the rest
of the property. The Tribunal, therefore, considers a figure of £1,000
for these areas to be more appropriate.
Having regard to the above the Tribunal considers the net annual value
of the subject hereditament to be £5,000 as set out below giving
a rateable valuation of £25.
Shop as per Mr. Molony £3,294
Residential content as per Mr. Molony £ 800
Ancillary buildings £1,000
Net Annual Value £5,094
But say £5,000
Rateable valuation @ 0.5% £25.
The Tribunal therefore determine the rateable valuation of £25.