Appeal No. VA01/1/127
AN BINSE LUACHÁLA
AN tACHT LUACHÁLA, 1988
VALUATION ACT, 1988
Florence & Ann McCarthy APPELLANT
Commissioner of Valuation RESPONDENT
RE: House and Shop at Map Reference
7.8 West Street,
Lismore Urban, County Waterford.
B E F O R E
Frank Malone - Solicitor Deputy Chairman
Patrick Riney - FSCS. MIAVI Member
Michael F. Lyng - Valuer Member
JUDGMENT OF THE VALUATION TRIBUNAL
ISSUED ON THE 2ND DAY OF MAY, 2002
By Notice of Appeal dated the 20th day of April 2001,
the appellant appealed against the determination of the Commissioner of
Valuation in fixing a rateable valuation of €63.48 (£50) on
the above described hereditament.
The Grounds of Appeal as set out in the said Notice of Appeal are that:
" this is a small family business run by myself in a small town with
a population just over 1000 people and you can see by my A/C figures there
is no possible way I could afford to pay that amount of rates."
The appeal proceeded by way of an oral hearing that took place in the
Circuit Court, Catherine Street, Waterford on the 1st March 2002. Ms Ann
McCarthy appeared on behalf of the appellant. Mr. Edward Hickey A.R.I.C.S.,
a Chartered Surveyor with 31 years experience in the Valuation Office
appeared on behalf of the Respondent. In accordance with the Rules of
the Tribunal, the parties had prior to the commencement of the hearing
exchanged their précis of evidence and submitted the same to this
Tribunal. At the oral hearing both parties having taken the oath, adopted
their précis as being their evidence in chief. Submissions were
also made. From the evidence so tendered the following emerged as being
the facts relevant and material to the appeal.
The premises comprise a ground floor, mini-supermarket and store located
in the centre of Lismore on the main road between Dungarvan and Fermoy.
The original valuation was £14.55 dating from the 19th Century.
In August 2000 the premises was revised at RV£114. At first appeal
the RV was reduced to £50.
Ms McCarthy referred to her written submission and highlighted
the following points:
1) The figure arrived at by the Valuation Office was
both unrealistic and unfair and now stands at IR£50.
2) The comparison of a business in Lismore with one in Waterford City
is an arbitrary method to strike a rate.
3) There is little or no industry in Lismore.
4) Ms McCarthy runs the shop with her daughter and another on a part-time
basis and in view of the current business climate she may have to reduce
the available supermarket space.
The Chairman asked Ms McCarthy if she had any other evidence
to support a case for a reduction in the rateable valuation and she had
nothing further to add.
Mr. Hickey's valuation on the subject premises is as follows:
Supermarket 352 sq. m. @ £21.52 p. sq. m. = £7,577
Store 44 sq. m. @ £1.76 p. sq. m. = £473
Domestic say = £2,400
Net Annual Value @ .5% = £52.25
Mr. Hickey referred to his submission and pointed out the premises were
located in the centre of Lismore on the main road between Dungarvan and
Fermoy, approximately 15 miles from Dungarvan. The premises comprises
a ground floor mini supermarket and store and he understood there was
a full seven day licence attached to the premises as it had originally
traded as a Public house with domestic accommodation overhead. He stated
that there was only one other mini supermarket in Lismore, which he considered
to be a good comparison and he had applied similar rates per square metre
accordingly. In view of the foregoing he was of the opinion that a fair
RV was IR£50 (€63.49)
The Tribunal has considered the submissions and all of
the evidence given at the Oral Hearing and is of the opinion that the
valuation fixed on the premises by Mr. Hickey was reasonable and supported
by detailed evidence of a similar property in the area.
In view of this the Tribunal hereby affirms the RV at £50 (€63.49).