Mr Ignatius Lunney (Appellant) and The Commissioner of Valuation for Northern Ireland (Respondent)
| Jurisdiction | Northern Ireland |
| Judge | Mr O'Neill |
| Judgment Date | 29 June 2022 |
| Neutral Citation | NIVT 24/19 |
| Date | 29 June 2022 |
| 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 24/19
IGNATIUS LUNNEY – 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: 29 March 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
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