Glendale Nursing Home -v- Commissioner for Valuation [2012] IEHC 254 (15 June 2012)

Glendale Nursing Home -v- Commissioner for Valuation [2012] IEHC 254 (15 June 2012)

HSE payments under the Nursing Homes Support Scheme Act 2009 are directed to individuals to assist with the cost of their care and do not constitute defraying the expenses of Glendale Nursing Home within the meaning of para 14(b) of Schedule 4 to the Valuation Act 2001. Evidence of the proportion of income from the HSE does not establish that the expenses of Glendale are defrayed wholly or mainly out of Exchequer funds. Therefore, Glendale is not entitled to exemption from rateability under the relevant statutory provision.

Citation
[2012] IEHC 254
Parties
Appellant: Glendale Nursing Home; Respondent: Commissioner for Valuation
Jurisdiction
Ireland
Judgment Date
15 June 2012
Procedural Posture
Case Stated From Valuation Tribunal Under Valuation Act 2001 / High Court Determination of Legal Questions
Outcome
Appeal dismissed; exemption from rateability refused.
Legal Topics
Exemption From Rateability, Interpretation of 'defray' and 'wholly or Mainly', Nursing Homes Support Scheme, Valuation Act 2001 Schedule 4 Para 14(b)
Administrative Law Taxation Law Statutory Interpretation Exemption From Rateability Interpretation of 'defray' and 'wholly or Mainly' Nursing Homes Support Scheme Valuation Act 2001 Schedule 4 Para 14(b)

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Parties

Glendale Nursing Home

Appellant

Commissioner for Valuation

Respondent

Procedural Posture

Case Stated From Valuation Tribunal Under Valuation Act 2001 / High Court Determination of Legal Questions

Legal Issues

  1. 1 Whether HSE payments to nursing homes under the Nursing Homes Support Scheme Act 2009 constitute defraying expenses of the nursing home within the meaning of para 14(b) of Schedule 4 to the Valuation Act 2001
  2. 2 Whether Glendale Nursing Home's expenses are defrayed wholly or mainly out of monies provided by the Exchequer
  3. 3 Interpretation of 'defray' and 'wholly or mainly' in the statutory context

Ratio Decidendi

HSE payments under the Nursing Homes Support Scheme Act 2009 are directed to individuals to assist with the cost of their care and do not constitute defraying the expenses of Glendale Nursing Home within the meaning of para 14(b) of Schedule 4 to the Valuation Act 2001. Evidence of the proportion of income from the HSE does not establish that the expenses of Glendale are defrayed wholly or mainly out of Exchequer funds. Therefore, Glendale is not entitled to exemption from rateability under the relevant statutory provision.

Court Disposition

Appeal dismissed; exemption from rateability refused.

Orders

  • The HSE is not defraying the expenses of the nursing home.
  • The relevant property does not fall within the ambit of para 14(b) of Schedule 4 to the Valuation Act 2001.