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Excip v Commissioner of Valuation

Judgment Cited authorities 3 Cited in Precedent Map Related
Vincent
JurisdictionNorthern Ireland
JudgeMr Spence
Judgment Date25 March 2022
Neutral CitationVR/11/2019 (Part 2)
CourtLands Tribunal (Northern Ireland)
Date25 March 2022
LANDS TRIBUNAL FOR NORTHERN IRELAND
LANDS TRIBUNAL AND COMPENSATION ACT (NORTHERN IRELAND) 1964
RATES (NORTHERN IRELAND) ORDER 1977
IN THE MATTER OF AN APPEAL
VR/11/2019
BETWEEN
EXCIP LIMITED – APPELLANT
AND
THE COMMISSIONER OF VALUATION – RESPONDENT
Re: Unit 12, 7a The Docks, Ringmackilroy, Warrenpoint, Newry
PART 2
Lands Tribunal – Henry M Spence MRICS Dip Rating IRRV (Hons)
Background
1. Excip Limited (“the appellant”) had occupied property, which, in 2017, was recorded
separately for rates purposes in the 2015 Rates Valuation List (“the 2015 List”) as Unit 12, 7a
The Docks, Ringmackilroy, Warrenpoint (“the reference property”) and, which comprised a
ground floor office consisting of two rooms in a 2 storey operational building (“the
operational building”), located within the Warrenpoint dock undertaking. The operational
building, including the reference property, have since been demolished.
2. It was a matter of fact that prior to 2017 the rates assessment for the reference property had
always been included in the overall rates assessment for the dock undertaking and had been

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