LANDS TRIBUNAL FOR NORTHERN IRELAND LANDS TRIBUNAL AND COMPENSATION ACT (NORTHERN IRELAND) 1964 IN THE MATTER OF AN APPEAL AGAINST VALUATION FOR RATING PURPOSES VR/93/1978 BETWEEN ERNEST BROOKS - APPELLANT AND THE COMMISSIONER OF VALUATION FOR NORTHERN IRELAND - RESPONDENT Lands Tribunal for Northern Ireland - Mr F Malcolm McKibbin MA (Cantab) FRICS Hillsborough - 26th January 1979 This was an appeal against the valuation for rating purposes of a dwelling house and outoffices situated at 20 Clogher Road, Hillsborough, Co Down. The Net Annual Value (NAV) was fixed at £180 at the Third General Revaluation, and on application for revision, this was reduced to £170. On subsequent first appeal the Respondent declined to make any alteration in the entry in the Valuation List. The Appellant appealed to the Lands Tribunal on 16 th August 1978, asking for a reduction in the NAV on the grounds that the assessment of £170 was excessive having regard to all the circumstances. The principle reasons were the remoteness of the property from public transport, the present condition of the property, and the situation of an electricity pylon opposite the subject hereditament with the cables passing over the hereditament. The Appellant appeared in person and the Respondent was represented by Mr H R Gomes ARICS, an officer of the Valuation Division of the Department of Finance. The subject hereditament comprised a one-storey dwelling house built in 1946 containing entrance hall, two reception rooms, kitchen, two bedrooms, boxroom, bathroom and WC. It was situated on a holding of some 13½ acres of agricultural land of which about 12½ acres are let in conacre, and was on a narrow country road some 2½ miles from Hillsborough. There was a good range of former farm buildings, many now unused, and only some of these were included as part of the rateable hereditament. -1- The Appellant based his case on the isolation of the subject hereditament, the siting of the electricity pylon and overhead wires and the nature and condition of the property and contended that inadequate allowance had been made for these factors. For the Respondent Mr Gomes accepted that the matters complained of were adverse factors, but considered that the NAV assessed allowed fully for all these defects. The breakdown of the NAV was as follows:House 114m2 @ £1.16 Motor House 30m2 Wash House & Coals 40m2 Stores 76.93m2 £132 say 20 say NAV 18 £170 He relied on the evidence of the accepted assessments of three comparables in the same general area. These were all about the same distance from Hillsborough and he accepted that all were superior to the subject. In these three cases, dwellings of about the same size as the subject, were assessed at considerably higher rates per square metre. 50 Edentrillick Road built 1948 - 117m2 @ £1.55 psm 8 Ballylintagh Road built 1942 - 107m2 @ £1.65 psm 11 Clogher Road built 1948 - 111m2 @ £1.56 psm The amounts assessed on the out-offices support the assessments on the motor house, the wash house and stores in the case of the subject. The Tribunal has viewed the subject and the comparables. The isolated situation of the subject is to a very large extent similar to that of the comparables and the Appellant's personal reaction to this circumstance is unfortunately not directly relevant though understandable in view of his age. It is the hypothetical tenant whose view has to be considered in each case, and the effect of the isolation factor is to be related to the hypothetical tenant's rental bid for each of the comparables, equally isolated. -2- The siting of the electricity pylon and the overhead wires, in addition to the condition of the property, however, are matters which would cause the hypothetical tenant to reduce his bid. The subject dwelling was built in 1946 with inferior materials and dampness is in evidence. The metal window frames have deteriorated and will sooner or later have to be replaced. The cables from the overhead electricity supply at this point, some 450 feet above sea level, present an appreciable hazard as they tend to develop very heavy layers of ice and icicles in severe weather. The Appellant contended that these constituted a real risk of injury to himself or damage to his house. Mr Gomes accepted all these points and did not dispute the Appellant's contentions. He had also searched without success for any hereditament with a similar disability, in the same neighbourhood. He considered that since the basic rate per square metre at which the comparables were assessed had been reduced by about 28% in the case of the subject, adequate allowance had been made for all adverse factors. In default of any evidence to the contrary, the Tribunal agrees with the Respondent that this substantial reduction is a fair and reasonable assessment of the amount by which the hypothetical tenant would have reduced his bid to allow for the matters complained of by the Appellant. The onus of showing that this allowance is inadequate and that the entry in the Valuation List is incorrect is on the Appellant. He has failed to do this and the Tribunal must dismiss this Appeal. There will be no order as to costs. ORDERS ACCORDINGLY F MALCOLM McKIBBIN 22nd February 1979 LANDS TRIBUNAL FOR NORTHERN IRELAND Appearances:Appellant - In person. Respondent - Mr H R Gomes ARICS. -3-