The Northern Ireland Valuation Tribunal has dismissed an appeal by Samuel Warwick against the valuation of a derelict farmhouse at 35 Carnlea Road North, Moorfields, Carnlea, Ballyclare. The tribunal, in a unanimous decision, held that the property is correctly included in the Valuation List and that its capital value of £127,500, as assessed by the Commissioner of Valuation, should stand.

The appeal concerned whether the property, a two-storey detached farmhouse built around 1910 and unoccupied for approximately eight years, ought to be removed from the Valuation List due to its poor condition. The appellant argued that the property was uninhabitable, citing rising damp, dry rot, structural issues, a blocked septic tank, and flooding. He also noted that the building is situated on a busy working farm.

The respondent Commissioner relied on the test from Wilson v Coll (Listing Officer) [2011] EWHC 2824 (Admin), as applied in Northern Ireland in Whitehead v COV (2013). That test asks whether a property is reasonably capable of repair to make it suitable for its intended purpose, disregarding economic considerations. The tribunal found that the property, while in poor condition, was not so derelict as to be incapable of reasonable repair. Consequently, it was correctly entered in the Valuation List.

Regarding the capital value, the tribunal examined five comparable properties presented by the respondent. The unadjusted values ranged from £150,000 to £165,000 for similar farmhouses in the Glenwhirry ward. The property was assessed at £127,500 after a 20% reduction for location factors, including being situated in a working farmyard and accessed via a shared lane. The tribunal concluded that the valuation was in line with the comparables and the statutory presumption of correctness under Article 54(3) of the Rates (Northern Ireland) Order 1977 had not been displaced.

In its decision, the tribunal also commented on the quality of evidence regarding adjustments for situational disadvantage. It noted that the respondent's valuer could not provide a detailed explanation for the 20% reduction and encouraged the Commissioner to provide more transparent reasoning in future cases. The tribunal stressed its reliance on the best evidence presented and the need for coherent explanation of discounts applied to capital values.

The appeal was heard on 30 September 2026 in Belfast, with the appellant appearing in person. The decision was issued on 28 October 2026.