Eamon Flanagan (Appellant) and The Commissioner of Valuation for Northern Ireland (Respondent)
| Jurisdiction | Northern Ireland |
| Judge | Mr Farrelly |
| Judgment Date | 01 March 2023 |
| Neutral Citation | NIVT 11/20 |
| Date | 01 March 2023 |
| Court | Valuation Tribunal (NI) |
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 11/20
Eamon Flanagan – APPELLANT
AND
COMMISSIONER OF VALUATION FOR NORTHERN IRELAND – RESPONDENT
Northern Ireland Valuation Tribunal
Chairman: Francis Farrelly
Members: Brian Reid FRICS and Garry McKenna
Date of hearing: 10th October 2022
DECISION
The unanimous decision of the tribunal is that the Decision of the Commissioner of Valuation
for Northern Ireland is upheld, and the appellant’s appeal is Dismissed.
REASONS
Introduction
1. This is a reference under Article 54 of the Rates (Northern Ireland) Order 1977 as
amended (“the 1977 Order”).
The Law
2. The statutory provisions are to be found in the 1977 Order as amended by the Rates
(Amendment) (Northern Ireland) Order 2006 (“the 2006 Order”). The tribunal does
not intend in this decision to set out the statutory provisions of article 8 of the 2006
Order, which amended article 39 of the 1977 Order as regards the basis of valuation,
as these provisions have been fully set out in earlier decisions of this tribunal. All
relevant statutory provisions were fully considered by the tribunal in arriving at its
decision in this matter.
The Tribunal’s Decision
Grounds to review the tribunal’s decision have not been established. Consequently, that
decision shall stand.
3. Mr Flanagan, the appellant, had asked the tribunal to review its decision of 14
February 2022. That decision dismissed the appellant’s appeal.
4. Rule 21(of the Valuation Tribunal Rules (Northern Ireland) 2007 deals with reviews.
The relevant part states:
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