The Court of Appeal upheld a High Court decision that the Commissioner of Valuation was entitled to an order directing a reconsideration of how rates on the nightclub and Jackson Court Hotel were calculated. Photograph: Bryan O'BrienThe company operating Dublin nightclub Copper Face Jacks and adjoining hotel must have a decision that reduced a €1.75 million commercial rates bill to €1.
Mark Mehigan: ‘If it wasn’t for cocaine, I would not be in recovery. I would have continued to get away with the drinking’‘If she can do it, I can do it’: 10 inspirational Irish women on their heroinesThe case arose after the valuation office completed a revaluation of business premises in the Dublin City Council area in 2013.
The tribunal’s 2016 decision on a €1.15 million Nav arose after it provided for 11 per cent to be applied to the nightclub’s door and cloakroom revenue of €3.2 million and an allowance of some €200,000 to reflect the agreed “exceptional” expertise of the occupier. The High Court said the sole issue in dispute in the appeal before the tribunal was the percentage to be applied to door and cloakroom receipts, associated with the nightclub, in respect of revenue exceeding €1 million. For the tribunal appeal, the total agreed door/cloakroom revenue was some €3.2 million.