Ms Catherine Stewart (Appellant) and The Commissioner of Valuation for Northern Ireland (Respondent)
| Jurisdiction | Northern Ireland |
| Judge | Mr Farrelly |
| Judgment Date | 17 May 2022 |
| Neutral Citation | NIVT 30/19 |
| Date | 17 May 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 30/19
MS CATHERINE STEWART– APPELLANT
AND
COMMISSIONER OF VALUATION FOR NORTHERN IRELAND – RESPONDENT
Northern Ireland Valuation Tribunal
Chairman: F J Farrelly Esq
Members: Mr Brian Reid FRICS and Ms Noreen Wright
Date of hearing: 29th November 2021
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 an appeal under Article 54 of the Rates (Northern Ireland) Order 1977 as
amended. The statutory provisions are to be found in the 1977 Order as amended
by the Rates (Amendment) (Northern Ireland) Order 2006 (“the 2006 Order”).
2. Article 54 of the 1977 Order enables a person who is dissatisfied with the
Commissioner’s valuation as to capital value to appeal to this tribunal.
3. There is a statutory presumption in Article 54(3) of the 1977 Order that “On an
appeal under this Article, any valuation shown in the valuation list with respect to
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