Re: Re: What is the most attractive bridge over the Liffey?

I would take the definition of Rateable Structures from the Telecom Eireann vs Valuations Office [1999] judgement as being ‘any structure that is capable of exclusive possession’. Telephone Kiosks are not capable of exclusive possession by their nature but I would contend that any structure where the occupier can open and close at will is a Structure as opposed to an item of street furniture. Have you ever heard of a bench opening or closing for the day?