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LOCAL GOVERNMENT (RATEABILITY OF RENTS) (ABOLITION) ACT, 1971

Type Act
Publication 1971-07-13
State In force
Text As published
Source Irish Statute Book
articles 5

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

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AN ACT TO ABOLISH THE RATEABILITY OF CERTAIN RENTS AS ON AND FROM THE 1st DAY OF APRIL, 1971, TO AMEND SECTION 21 (3A) OF THE LOCAL GOVERNMENT ACT, 1946 AND FOR THE PURPOSE FIRST MENTIONED TO AMEND CERTAIN OTHER ENACTMENTS. [13th July, 1971.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

1 Abolition of rateability of certain rents.

1.—(1) A person receiving rent in respect of a hereditament which is exempted from rating under section 63 of the Poor Relief (Ireland) Act, 1838, shall not be liable to be rated in respect of the rent, and that section shall be construed and have effect accordingly.

2 Extension of period mentioned in section 21 (3A) of Local Government Act, 1946.

2.—The period mentioned in section 21 (3A) of the Local Government Act, 1946 (inserted by section 4 of the Local Government (Temporary Reduction of Valuation) Act, 1960), is hereby extended by one year and, accordingly, the reference in that section to the period of ten years beginning on the 1st day of April, 1960, shall be construed as a reference to the period of eleven years beginning on that day.

3 Repeals.

3.—The enactments mentioned in column (2) of the Schedule to this Act are hereby repealed to the extent specified in column (3) of that Schedule.

4 Saver.

4.—Everything done by a rating authority within the meaning of the Local Government Act, 1946, before and in anticipation of the enactment 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.

5 Short title, collective citation and commencement.

5.—(1) This Act may be cited as the Local Government (Rateability of Rents) (Abolition) Act, 1971.

SCHEDULE Enactments Repealed
Session and Chapter or Number and Year Short title Extent of Repeal
(1) (2) (3)
12 & 13 Vict. c. 104 Poor Relief (Ireland) Act, 1849. Section 10.
15 & 16 Vict. c. 63 Valuation (Ireland) Act, 1852. “and in the case of land or buildings used exclusively for public, scientific, or charitable purposes, as hereinafter specified, half the annual rent derived by the owner or other person interested in the same, so far as the same can or may be ascertained by the said commissioner of valuation;” in section 12.
17 & 18 Vict. c. 8 Valuation (Ireland) Act, 1854. The proviso to section 2.
61 & 62 Vict. c. 37 Local Government (Ireland) Act, 1898. “and except that if made heretofore in respect of a half rent under section sixty-three of the Poor Relief (Ireland) Act, 1838, and the enactments amending the same,” in section 52 (1).
No. 27 of 1930 Local Government (Dublin) Act, 1930. “, but such exclusion shall not operate to exempt from rateability to the municipal rate any half-rent which would be rateable to the poor rate if this Act had not been passed.” in section 69 (2);
“22/100” and “Every half-rent rateable to the poor-rate under section 63 of the Poor Relief (Ireland) Act, 1838, and the enactments amending the same.” in the Second Schedule.
No. 35 of 1934 Limerick City Management Act, 1934. “, but such exclusion shall not operate to exempt from rateability to the municipal rate any half-rent which would be rateable to the poor rate if this Act had not been passed.” in section 28 (2);
“1/3” and “Every half-rent rateable to the poor rate under section 63 of the Poor Relief (Ireland) Act, 1838, and the enactments amending the same.” in the Second Schedule.
No. 25 of 1939 Waterford City Management Act, 1939. “, but such exclusion shall not operate to exempt from rateability to the municipal rate any half-rent which would be rateable to the poor rate if this Act had not been passed.” in section 27 (2); “3/5” and “Every half-rent rateable to the poor rate under section 63 of the Poor Relief (Ireland) Act, 1838, and the enactments amending the same.” in the Schedule.
No. 5 of 1941 Cork City Management (Amendment) Act, 1941. “, but such exclusion shall not operate to exempt from rateability to the municipal rate any half-rent which would be rateable to the poor rate if this Act had not been passed.” in section 19 (2); “1/3” and “Every half rent rateable to the poor rate under section 63 of the Poor Relief (Ireland) Act, 1838, and the enactments amending the same.” in the First Schedule.
No. 24 of 1946 Local Government Act, 1946. Paragraph (c) of section 13 (1); section 21 (3A) (inserted by section 4 of the Local Government (Temporary Reduction of Valuation) Act, 1960); “1/2” and “Half-rents rateable to the poor rate under section 63 of the Poor Relief (Ireland) Act, 1838, and the enactments amending the same.” in both places where they respectively occur in the Second Schedule.

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