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00-1-029 Dermot J. Murray

Appeal No. VA00/1/029

 

AN BINSE LUACHÁLA

 

VALUATION TRIBUNAL

 

AN tACHT LUACHÁLA, 1988

 

VALUATION ACT, 1988

 

 

 

Dermot J. Murray                                                                                        APPELLANT

 

and

 

Commissioner of Valuation                                                                          RESPONDENT

 

RE:  Showroom, workshop at Map Reference 1F/13 (Pt) Gr. Flr.(pt) & 1st Flr.), Townland: Glenanail, Ward: Castlebar, UD North,County Borough of Galway

    Quantum - Workshop on first floor

 

B E F O R E

 

Barry Smyth - FRICS.FSCS                               Deputy Chairman

 

Rita Tynan - Solicitor                                           Member

 

Tim Cotter - Valuer                                              Member             

 

 

JUDGMENT OF THE VALUATION TRIBUNAL

 ISSUED ON THE 6TH DAY OF JULY, 2000

 

By Notice of Appeal dated the 25th day of April 2000 the appellant appealed against the determination of the Commissioner of Valuation in fixing a rateable valuation of £45 on the above described hereditament. 

 

The Grounds of Appeal as set out in the Notice of Appeal are that "the valuation is excessive, inequitable and bad in law".

 

 

The appeal proceeded by way of an oral hearing that took place in the Council Chamber, Galway County Council, on 5th July 2000. Mr. Eamon Halpin, B.Sc. (Surveying), A.S.C.S., A.R.I.C.S., M.I.A.V.I., of Eamon Halpin & Co., Chartered Valuation Surveyors & Estate Agents represented the appellant.  Mr. Michael Keogh, District Valuer, represented the respondent. 

A written submission prepared by Mr. Eamonn Halpin on behalf of the appellant was received by the Tribunal on 26th June 2000.

 

A written submission prepared by Mr. Michael Keogh, on behalf of the respondent was received by the Tribunal on 21st June 2000.

 

Mr. Halpin gave sworn testimony on behalf of the appellant and Mr. Keogh gave sworn testimony on behalf of the respondent.

 

The following relevant facts either agreed or so found, emerged during the course of the hearing;

 

The Property

The subject property comprises part of a semi-detached industrial unit situated in Liosbaun Industrial Estate, Tuam Road, Galway City. The building is a modern unit with precast concrete portal frame, concrete walls and double skin roof decking. The accommodation agreed (gross external) is as follows

 

GROUND FLOOR                                       M2

Showroom                                                       19.32

Lift Enclosure                                                 33.63

FIRST FLOOR

Workshop                                                        311.31

2 Offices                                                           42.08

 

Tenure

Freehold

 

Services

All Mains Services are connected

 

Valuation History

The subject premises were assessed in the 98/4 Revision lists at RV £48. The RV was reduced to £45 at first appeal (without agreement). Valuation appealed to the Valuation Tribunal.

An earlier assessment made in 96/4 Revision lists was struck out on First appeal because of inadequate compliance with notification procedures.

 

Appellant's Case

Valuation Proposed

ESTM. N.A.V. (1998 Tone)

 

1st Floor           Workshop                    2,989 sq. ft.     @ £1.00          =          £2,989

           

1st Floor           Basic Offices              453 sq. ft.        @ £2.00          =          £906

                       

Grd. Floor       Office/Display            208 sq. ft.        @ £3.00          =          £624

                        Area   

 

Grd. Floor       Vehicle Lift                 362 sq. ft.        @ £1.50          =          £543

 

                                                                        Total                            =          £5,062

                                                                                    @ 0.63%         =          £31.80

                                                                                    (Say £32)

 

Valuation Considerations

Mr. Halpin said that:

1.      That this is a first floor workshop and that units of this type have a low letting value and are difficult to market.

2.      That the estimated N.A.V. and RV of £45 are excessive in view of the actual rental value of the ground floor workshop and indeed its RV of £48 for a vastly superior conventional workshop area.

3.      That the 1st floor offices are very moderate in type and so not contribute greatly to the letting value.

4.      That the vehicle lift, while allowing access to the 1st floor is a less than ideal arrangement and is cumbersome and would not suit the majority of workshop users which would prefer to be on the ground level.

5.      That the hypothetical tenant would only consider this property if it was available on very moderate terms.

 

Comparisons adduced are set out in Appendix 1 to this judgment

 

Respondent's Case

Valuation Assessed

The reduced Ratable Valuation of £45 devalues as follows:

 

Ground Floor:-

Showroom:                  19.32 m2          @ £43.056                  = £831.84

Lift Enclosure             33.63 m2 -        not rentalised-

 

First Floor:-

2 Offices:                    42.08m2               @ £32.292                  = £1,359

Workshop:                   311.31m2         @ £16.146                 =£5,026

                                                                                                   £7,216

                                                            0.63%              = £45.46

                                                                        RV                  = £45

 

Comment

Mr. Keogh said that the grounds of appeal were fully considered together with agent's further submissions prior to the determination of the appeal.

Comparisons adduced are set out in Appendix 2 to this judgment

 

Determination

The Tribunal having considered the evidence adduced is of the opinion that the workshop on the 1st floor is not a conventional workshop in that it is not common or usual to have a workshop cited at this level and would not contribute greatly to the letting value of the property. 

The Tribunal considers the correct valuation to be as follows:-

 

Ground Floor:

Showroom:                  19.32 m2          @ £43.056                  =          £831.84

Lift Enclosure             33.63 m2 -        not rentalised-

 

First Floor:

2 Offices:                    42.08m2               @ £32.292                  =          £1,359

Workshop:                   311.31m2         @ £13.50                               £4,202.68

                                                                        Total                            £6,393.52

                                                                        Say                              £6,400

                                                            @ 0.63%         =          £40.30

                                                                        RV                  =          £40

 

And the Tribunal so determines.

 

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