Kilsaran Concrete -v- Commissioner of Valuation [2016] IESC 61 (26 October 2016)

Kilsaran Concrete -v- Commissioner of Valuation [2016] IESC 61 (26 October 2016)

The exemption from rateability under the Valuation Act 2001 applies only to those items of plant which are designed or used primarily to induce a process of change in the substance contained or transmitted. The mixing pans in the asphalt and concrete plants qualify for exemption, but the other items (silos, hoppers, conveyors, etc.) are primarily used for storage or transmission and do not. The Tribunal was correct in law to refuse a blanket exemption for the entire plant.

Citation
[2016] IESC 61
Parties
Plaintiff/respondent: Kilsaran Concrete; Defendant/appellant: Commissioner of Valuation
Jurisdiction
Ireland
Judgment Date
26 October 2016
Procedural Posture
Appeal / Supreme Court Judgment on Appeal From High Court, Which Had Reviewed a Case Stated From the Valuation Tribunal
Outcome
Appeal allowed; High Court decision reversed; Tribunal's decision affirmed.
Legal Topics
Valuation of Industrial Plant, Rateability of Plant and Machinery, Interpretation of Valuation Act 2001, Exemption From Rates for Plant Inducing Process of Change
Property Law Tax Law Administrative Law Valuation of Industrial Plant Rateability of Plant and Machinery Interpretation of Valuation Act 2001 Exemption From Rates for Plant Inducing Process of Change

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Parties

Kilsaran Concrete

Plaintiff/respondent

Commissioner of Valuation

Defendant/appellant

Procedural Posture

Appeal / Supreme Court Judgment on Appeal From High Court, Which Had Reviewed a Case Stated From the Valuation Tribunal

Legal Issues

  1. 1 Whether the entire asphalt and concrete manufacturing plants are exempt from rateability under the Valuation Act 2001 as plant designed or used primarily to induce a process of change in the substance contained or transmitted
  2. 2 Whether exemption applies only to the specific vessel where the process of change occurs or to all associated plant and equipment

Ratio Decidendi

The exemption from rateability under the Valuation Act 2001 applies only to those items of plant which are designed or used primarily to induce a process of change in the substance contained or transmitted. The mixing pans in the asphalt and concrete plants qualify for exemption, but the other items (silos, hoppers, conveyors, etc.) are primarily used for storage or transmission and do not. The Tribunal was correct in law to refuse a blanket exemption for the entire plant.

Court Disposition

Appeal allowed; High Court decision reversed; Tribunal's decision affirmed.

Orders

  • The Tribunal was correct in law in finding that the asphalt manufacturing plant in VAO8/5/187 was not exempt from rateability by virtue of the exclusion contained in paragraph 1 of schedule 5 of the Valuation Act 2001.
  • The Tribunal was correct in law in finding that the concrete manufacturing plant in VAO8/5/188 was not exempt from rateability by virtue of the exclusion contained in paragraph 1 of schedule 5 of the Valuation Act 2001.