A GROUP of people owning houses in a Dublin development yesterday lost their claim that planning permission allowed them to be used as holiday homes to avail of a tax benefit.
The group includes a presenter of RTE's Head to Toe, Ms Barbara McMahon, and her husband, Mr Marcus McMahon, a company director, of Castleconnell, Co Limerick, and a number of business people.
Dublin Corporation claimed the use of the houses contravened planning permission by being registered with Bord Failte as holiday homes for short term lettings to avail of a tax benefit".
In 1984 the corporation granted permission for the development of lands at Newbridge Avenue and Londonbridge Road, Sandymount, for the erection of 35 houses and 56 maisonettes. One condition was that no parts of the buildings were to be used for non residential purposes, such as offices, surgeries or consulting rooms.
Mr Justice Barron said that at the time of the building of the estate, known as Lansdowne Village, tax advantages were available for use of the houses and maisonettes as holiday homes. At least eight homes had to be involved and registration with Bord Failte was necessary. Under the relevant Act, the use of such homes was deemed to be the business of hotel keeping.
The owners of 10 homes took advantage of the scheme. They had been available for use by persons requiring short term lettings. They were managed by Trident Holiday Homes Ltd, a management company whose business was to provide holiday and other short term lettings around Dublin.
In 1987 complaint was made to the corporation that this use was not permitted. The case was referred to An Bord Pleanala which decided the use of the 10 houses as holiday homes was not an exempted development. This was appealed to the High Court.
Mr Justice Barron, in a reserved judgment, said some residents of the estate gave evidence that the holiday homes caused them annoyance and disturbance. Complaints related to noise, mainly of vehicles entering the estate early in the morning. Others were of rowdy behaviour at weekends, particularly those involving international rugby matches at nearby Lansdowne Road.
The judge added there was also evidence from two residents who had no complaints and evidence from the managing director of the company which managed the homes, herself a home owner and a director of the estate management company.
Mr Justice Barron said he was satisfied the residents were justified in many of their complaints. Two had indicated they did not become aware of the holiday homes for three of four years. While he believed the properties used as holiday homes to be well managed, he had little doubt those living near them would prefer more permanent neighbours.
Although the homes had been referred to as holiday homes, their occupants were not always on holiday. Short term lettings were also made to business people and persons requiring temporary accommodation.
Sixteen houses and maisonettes were being managed by Trident Holiday Homes Ltd. These were being used commercially for short term lettings. Although this was different from use as a private dwelling, the question remained to be decided as to whether both uses were permitted by planning permission.
He was of the view that the purpose for which these holiday homes was designed was private residential use. He upheld the Bord Pleanala decision.