A legal action to assess whether or not HSE properties are liable for rates involves the "same money going round in circles" at the expense of the taxpayer, a High Court judge has said. The conduct of the case was of benefit only to lawyers, Mr Justice Peter Kelly added.
He made the remarks when making directions for the exchange of legal documents in preparation for the hearing of the case in the Commercial Court on May 6th next.
The proceedings arise from a decision of the Valuation Tribunal of March 2007 that a HSE property in Limerick is not liable for rates. The HSE then argued the tribunal's decision on the Limerick property should be treated as a test case for all HSE properties.
However, the Valuation Commissioner last June decided the HSE must appeal all its properties individually as to whether they benefit from the decision in the Limerick case.
The HSE has challenged that decision and the full action, to determine points of law arising, is due for hearing in May.