The High Court dismissed an appeal from the Valuation Tribunal, and affirmed a determination of a nil valuation for properties operated by two healthcare service providers, confirming that their activities caring for disabled individuals were defrayed wholly or mainly out of moneys provided by the Exchequer, excluding them from rateability under the relevant legislation.
Valuation Tribunal, High Court, nil valuation, healthcare service providers, disabled individuals, Exchequer funding, rateability exemption, Schedule 4, Valuation Act 2001, reference number 14(b), statutory interpretation, service level agreements, Health Service Executive (HSE), defrayal of expenses, Glendale Nursing Home, Nursing Homes Support Scheme Act 2009, service users, service providers.