C McC (Appellant) and The Department of Finance
| Jurisdiction | Northern Ireland |
| Judge | Mr Farrelly |
| Neutral Citation | NIVT 11/22E |
| Date | 01 February 2023 |
| Court | Valuation Tribunal (NI) |
1
NORTHERN IRELAND VALUATION TRIBUNAL
THE RATES (NORTHERN IRELAND) ORDER 1977 (AS AMENDED) AND THE
VALUATION TRIBUNAL RULES (NORTHERN IRELAND) 2007 (AS AMENDED)
CASE REFERENCE NUMBER: NIVT 11/22E
C McC – APPELLANT
AND
DEPARTMENT OF FINANCE – RESPONDENT
Northern Ireland Valuation Tribunal
Chairman: Francis Farrelly
Members: Timothy Hopkins and Brian Reid
Date of hearing: 18th October 2022
DECISION
The unanimous decision of the tribunal is that this appeal is Dismissed.
REASONS
Introduction
1. This is a reference under Article 12B of the Rates (NI) Order 1977 (as
amended) (the 1977 Order).
The Law
2. The statutory provisions are to be found in the 1977 Order. Article 31A (12B)
of the 1977 Order was inserted by article 17(8) of the Rates (Amendment)
(NI) Order 2006 (the 2006 Order). Article 31A (12B) enables a person to
appeal to the tribunal against the result of a review by the Department (the
respondent in this appeal) of a decision that a person is not entitled to a rate
rebate for a property with a special facility for a person with a disability. This is
referred to as DPA.
The Tribunal’s Decision
3. In the light of the legislation, to succeed in this appeal, the appellant must
satisfy the tribunal on four matters:
(a) that the property has a facility which is required for meeting the needs
of a person who resides in the hereditament. The facility must be
essential or of major importance to that person’s well-being by reason
of the nature and extent of the disability;
(b) the appellant must reside in the property and have a disability;
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