Laura Gargan & Matthew McCartney (Appellant) and The Commissioner of Valuation for Northern Ireland (Respondent)
| Jurisdiction | Northern Ireland |
| Judge | Mr O'Neill |
| Judgment Date | 06 April 2022 |
| Neutral Citation | NIVT 34/21 |
| Court | Valuation Tribunal (NI) |
| Date | 06 April 2022 |
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 34/21
LAURA GARGAN AND MATTHEW MCCARTNEY– APPELLANT
AND
COMMISSIONER OF VALUATION FOR NORTHERN IRELAND – RESPONDENT
Northern Ireland Valuation Tribunal
Chairman: Mr Charles O’Neill
Members: Mr Hugh McCormick and Ms Noreen Wright
Date of hearing: 13 December 2021
DECISION
The unanimous decision of the tribunal is that the Decision of the Commissioner of
Valuation for Northern Ireland is upheld and the property should be included in the
domestic valuation list. The appellant’s appeal is not successful and the tribunal orders
that the decision of the Commissioner of Valuation is upheld.
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.
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