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-