RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1946

AN ACT TO MAKE FURTHER PROVISION FOR THE RELIEF OF AGRICULTURAL LAND FROM RATES DURING THE FINANCIAL YEARS ENDING ON THE 31st DAY OF MARCH, 1947, AND THE 31st DAY OF MARCH, 1948. [19th December 1946.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—

1 Definitions.

1.—In this Act—

the expression “the Act of 1939” means the Rates on Agricultural Land (Relief) Act, 1939 (No. 23 of 1939);

the expression “the general rate in the pound” in relation to a tenement of agricultural land situated in the rating area of a county or to a part so situated of any such tenement means the total rate in the pound of the rate to be levied by the council of such county off such tenement or part for all the expenses of the council (other than expenses incurred in the payment of compensation for criminal injuries) which are leviable over the whole of any of the following areas—

• (a) the rating area,

• (b) a county health district,

• (c) a public assistance district or so much of any such district as is within the county;

the expression “the rating area” in relation to a county or to the council of a county means that county exclusive of any urban districts therein;

the expression “the remaining valuation” has the meaning given to it in section 5 of this Act;

the expression “specified valuation” has the meaning given to it in section 4 of this Act;

the word “valuation” when used without qualification means valuation under the Valuation Acts, and when used in relation to a tenement of agricultural land means the valuation of the agricultural land included in the tenement.

2 Financial years to which this Act applies.

2.—This Act applies to the financial year ending on the 31st day of March, 1947, and the financial year ending on the 31st day of March, 1948.

3 Grants for relief of rates on agricultural land.

3.—(1) In respect of each financial year to which this Act applies the amount of the grant under section 4 of the Act of 1939 shall be three hundred and seventy thousand pounds.

• (2) The Minister for Finance shall make, in respect of each financial year to which this Act applies, an additional grant to the council of each county, out of moneys provided by the Oireachtas, of an amount equal to the sum by which the allocation to the council under section 4 of the Act of 1939 (or under that section as modified by section 5 of the said Act or by any other enactment) falls short of the total deficiency in the revenue of the council which, but for the grant, would result from the operation of this Act.

• (3) The grant for a council under subsection (2) of this section in respect of a particular financial year shall be an addition to and, for the purposes of all enactments for the time being in force, form part of the agricultural grant for that year, and the amount of the grant under the said subsection shall be treated in the same manner as the sum certified under section 48 of the Act of 1898 as payable to the council during that year, and, accordingly, every enactment which applies to the sum so certified (whether applying before or after the issue of such sum) shall, subject to the provisions of this Act, apply to the said amount.

• (4) Where a contribution in lieu of rates on agricultural land occupied by a State authority for the public service is made to the council of a county out of moneys provided by the Oireachtas and, in reckoning the amount of the contribution, credit is taken for the amount of the allowances to which the State authority, if it were the rated occupier of the land, would be entitled under this Act, the Minister for Finance may make to the council as part of the additional grant referred to in subsection (2) of this section a grant of an amount equal to the amount of such allowances.

• (5) In this section the expression “State authority” means an authority being a Minister of State or the Commissioners of Public Works in Ireland.

4 Ascertainment of specified valuation.

4.—The specified valuation for the purposes of this Act of any agricultural land in any particular county shall be ascertained in accordance with the following provisions:

• (a) where a person is rated in respect of only one tenement of agricultural land in the rating area and the valuation of the tenement does not exceed twenty pounds, that valuation shall be the specified valuation;

• (b) where a person is rated in respect of two or more tenements of agricultural land in the rating area and the total amount of the valuations of the tenements does not exceed twenty pounds, the valuation of each tenement shall be its specified valuation;

• (c) where a person (other than the occupier) is rated under the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928), as owner in respect of one or more tenements of agricultural land in the rating area, the valuation of the tenement, or each tenement, as the case may be, shall be its specified valuation;

• (d) where the Irish Land Commission is rated in respect of only one tenement of agricultural land in the rating area and the valuation of such tenement exceeds twenty pounds, the specified valuation shall be twenty pounds;

• (e) where the Irish Land Commission is rated in respect of two or more tenements of agricultural land in the rating area and the total amount of the valuations of the tenements exceeds twenty pounds, the specified valuation of each tenement shall be its valuation or twenty pounds, whichever is the lesser;

• (f) where a person is rated in respect of only one tenement of agricultural land in the rating area, and the valuation of the tenement exceeds twenty pounds, the specified valuation shall be twenty pounds; and

• (g) where a person is rated in respect of two or more tenements of agricultural land in the rating area (excluding tenements to which paragraph (c) of this section applies) and the total amount of the valuations of the tenements exceeds twenty pounds, the tenements shall for the purposes of this Act be deemed to form together a single tenement of agricultural land, and the specified valuation of the single tenement shall be twenty pounds.

5 The primary allowance.

5.—(1) The council of a county shall, in each financial year to which this Act applies, make to a person rated in respect of a tenement of agricultural land in the rating area an allowance, to be called “the primary allowance”, under the appropriate subsection of this section.

• (2) Where the general rate in the pound is the same in relation to every part of a tenement of agricultural land, the primary allowance in respect of the tenement shall be an amount equal to three-fifths of the general rate in the pound on the specified valuation.

• (3) Where the general rate in the pound in relation to every part of a tenement of agricultural land is not the same, but the valuation of the part in relation to which the general rate is the highest is not less than the specified valuation, the primary allowance in respect of the tenement shall be an amount equal to three-fifths of the general rate in relation to that part on the specified valuation.

• (4) Where the general rate in the pound in relation to every part of a tenement of agricultural land is not the same and the valuation of the part in relation to which the general rate in the pound is the highest is less than the specified valuation, then—

• (a) an allowance shall be made on the valuation of that part;

• (b) a further allowance shall then be made on the whole or a portion of the valuation of the part in relation to which the general rate is the next highest, and so on until the total of the valuations on which allowances have been made is equal to the specified valuation;

• (c) every allowance to be made under this subsection on the valuation of part of a tenement shall be at an amount equal to three-fifths of the general rate in relation to that part on the said valuation;

• (d) the total of the said allowances shall be the primary allowance in respect of the tenement.

• (5) In this Act the expression “the remaining valuation” means in relation to a tenement of agricultural land the portion (if any) of the valuation of such tenement in respect of which no allowance is made in the determination under this section of the primary allowance in respect of the tenement.

6 The supplementary allowance.

6.—The council of a county shall in each financial year to which this Act applies make to a person rated in respect of a tenement of agricultural land in the rating area an allowance, to be called “the supplementary allowance”, of an amount equal to one-fifth of the general rate in the pound on each part of the remaining valuation.

7 The employment allowance.

7.—(1) Where an adult workman, or each of two or more adult workmen, was, during the whole of the qualifying period for a financial year to which this Act applies, at work on agricultural land in the rating area of the council of a county, then—

• (a) the council shall, subject to the provisions of this section, make to the person rated in respect of the land an allowance in respect of each adult workman, to be called “employment allowance”;

• (b) the amount of the allowance shall, subject to paragraph (c) of this subsection, be calculated at the rate of ten shillings in the pound on the remaining valuation of the tenement which includes that land;

• (c) the allowance shall not exceed the sum of six pounds ten shillings;

• (d) the aggregate of the employment allowances shall not exceed an amount equal to four-fifths of the general rate in the pound on each part of the remaining valuation.

• (2) The provisions of section 8 of the Act of 1939, other than provisions relating to the amount of an allowance or the time for making claims under that section, shall apply to employment allowance.

• (3) A claim for employment allowance in respect of a financial year may be made at any time prior to the 1st day of February of that financial year.

• (4) The secretary of the council of a county may from time to time amend a rate or assessment made on a tenement of agricultural land in a rate book kept by the council so as to give effect to the provisions of this section.

8 Limitation on liability of rated occupiers for 1946-47.

8.—Notwithstanding anything in this Act no person shall be liable to pay to any council of a county in respect of rates for the financial year ending on the 31st day of March, 1947, a greater amount than he would have been liable to pay if this Act had not been passed.

9 Allowances by way of credit notes.

9.—Any allowance or portion thereof to be made to a person under this Act by the council of a county for a financial year to which this Act applies, may be made by means of the issue to him of a credit note declaring him to be entitled to credit for a sum equal to the amount of the allowance or portion as against the rates payable by him to the council for the service of that financial year.

10 Application of the Act of 1939 and construction with this Act.

10.—(1) Sections 6, 7, 8 (except in so far as it is applied by this Act) and 9 of the Act of 1939 shall not have effect during a financial year to which this Act applies.

• (2) Sections 11 and 12 of the Act of 1939 shall have effect in relation to the financial year ending on the 31st day of March, 1947, in like manner as if this Act had not been passed.

• (3) This Act shall be construed as one with the Act of 1939.

11 Validation of acts done in anticipation of this Act.

11.—Every thing done by the council of a county before and in anticipation of the passing of this Act shall have and shall be deemed always to have had all such (if any) validity and effect as it would have had if this Act had been in force when such thing was done.

12 Short title and collective citation.

12.—(1) This Act may be cited as the Rates on Agricultural Land (Relief) Act, 1946.

• (2) The Act of 1939 and this Act may be cited together as the Rates on Agricultural Land (Relief) Acts, 1939 and 1946.