Redwood Extended Care Facility v Tailte Eireann (Formerly Commissioner of Valuation); Nua Healthcare Services Ltd v Tailte Eireann (Formerly Commissioner of Valuation) (Approved) [2026] IESC 3 (28 January 2026)

Redwood Extended Care Facility v Tailte Eireann (Formerly Commissioner of Valuation); Nua Healthcare Services Ltd v Tailte Eireann (Formerly Commissioner of Valuation) (Approved) [2026] IESC 3 (28 January 2026)

The Supreme Court held that the statutory exemption in Schedule 4, paragraph 14(b) of the Valuation Act 2001 applies to care facilities operated by Redwood and Nua, as their expenses in carrying on the relevant activity are defrayed wholly or mainly out of moneys provided by the Exchequer via the HSE and TUSLA. The Court found the statutory language does not require direct reimbursement of vouched expenses, but focuses on the source of funds used to pay expenses. The amendment following Glendale confirms this construction. The exemption applies to for-profit entities under service arrangements with the HSE and TUSLA, provided the funding covers the expenses of care provision and does not...

Citation
[2026] IESC 3
Parties
Appellant/respondent: Redwood Extended Care Facility; Appellant/respondent: Nua Healthcare Services Limited; Respondent/appellant: Tailte Éireann (Formerly Commissioner of Valuation)
Jurisdiction
Ireland
Judgment Date
28 January 2026
Procedural Posture
Statutory Appeal / Final Supreme Court Judgment
Outcome
appeal dismissed; exemption upheld
Legal Topics
Rating and Valuation, Exemptions From Rates, Healthcare Facility Funding, Statutory Construction
Property Law Administrative Law Statutory Interpretation Rating and Valuation Exemptions From Rates Healthcare Facility Funding Statutory Construction

Case Brief

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Parties

Redwood Extended Care Facility

Appellant/respondent

Nua Healthcare Services Limited

Appellant/respondent

Tailte Éireann (Formerly Commissioner of Valuation)

Respondent/appellant

Procedural Posture

Statutory Appeal / Final Supreme Court Judgment

Legal Issues

  1. 1 Whether care facilities operated by Redwood and Nua are exempt from rates under Schedule 4, paragraph 14(b) of the Valuation Act 2001
  2. 2 Proper interpretation of 'defrayed wholly or mainly out of moneys provided by the Exchequer'
  3. 3 Applicability of the exemption to for-profit entities under service arrangements with the HSE and TUSLA

Ratio Decidendi

The Supreme Court held that the statutory exemption in Schedule 4, paragraph 14(b) of the Valuation Act 2001 applies to care facilities operated by Redwood and Nua, as their expenses in carrying on the relevant activity are defrayed wholly or mainly out of moneys provided by the Exchequer via the HSE and TUSLA. The Court found the statutory language does not require direct reimbursement of vouched expenses, but focuses on the source of funds used to pay expenses. The amendment following Glendale confirms this construction. The exemption applies to for-profit entities under service arrangements with the HSE and TUSLA, provided the funding covers the expenses of care provision and does not...

Court Disposition

appeal dismissed; exemption upheld

Orders

  • Properties operated by Redwood and Nua are exempt from rates under Schedule 4, para. 14(b) of the Valuation Act 2001
  • Valuation certificates for the properties are reduced to €0