Exemption from commercial rates upheld for care facilities funded mainly by State agencies

The Supreme Court dismissed an appeal by the valuation authority, upholding the earlier decisions of the Valuation Tribunal and High Court which determined that care facility properties operated for profit by two separate providers were exempt from commercial rates. The Court held that where the expenses incurred in caring for elderly, handicapped, or disabled persons were mainly discharged from payments made by statutory health bodies using Exchequer funds, the legislative exemption from rates applied, even if the operators were for-profit entities. The Court reasoned that the legal provision was satisfied by the flow of state funding covering nearly all operating costs, and rejected arguments that only direct reimbursement of vouched expenses would suffice. The statutory exemption was interpreted to include these care facilities, except where payments arose under a specific nursing home support scheme, as clarified by statutory amendment following a previous High Court decision.