Clarke v Halpin & Anor (Approved) [2020] IEHC 317 (26 June 2020)

Clarke v Halpin & Anor (Approved) [2020] IEHC 317 (26 June 2020)

Under the Valuation Act 2001, a property on the valuation list is not a domestic premises and is rateable unless and until its valuation is challenged or revised under the Act; the defence that the property is a domestic dwelling and exempt from rates is no longer available in summary proceedings for recovery of rates.

Citation
[2020] IEHC 317
Parties
Respondent: John Clarke; Appellant: Patrick Halpin; Appellant: Ann Keane t/a The Aberdeen Lodge
Jurisdiction
Ireland
Judgment Date
26 June 2020
Procedural Posture
Appeal by Way of Case Stated / High Court Judgment
Outcome
Appeal dismissed; decree in favour of claimant affirmed.
Legal Topics
Rates, Valuation of Property, Exemption From Rates, Judicial Review, Statutory Interpretation
Local Government Law Administrative Law Rates Valuation of Property Exemption From Rates Judicial Review Statutory Interpretation

Case Brief

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Parties

John Clarke

Respondent

Patrick Halpin

Appellant

Ann Keane t/a The Aberdeen Lodge

Appellant

Procedural Posture

Appeal by Way of Case Stated / High Court Judgment

Legal Issues

  1. 1 Whether the premises are 'commercial premises' liable to rates
  2. 2 Whether the premises fall within the definition of 'domestic premises' under section 3 of the Valuation Act 2001 and are exempt from rates
  3. 3 Whether judicial notice of the location was an error of law

Ratio Decidendi

Under the Valuation Act 2001, a property on the valuation list is not a domestic premises and is rateable unless and until its valuation is challenged or revised under the Act; the defence that the property is a domestic dwelling and exempt from rates is no longer available in summary proceedings for recovery of rates.

Court Disposition

Appeal dismissed; decree in favour of claimant affirmed.

Orders

  • Decree granted in favour of claimant for €75,195.12 plus costs measured at €1,000 plus VAT.