S.I. No. 215/1974 - Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Order, 1974

General Particulars as to Loans	General Particulars as to Loans	General Particulars as to Loans	General Particulars as to Loans	General Particulars as to Loans	General Particulars as to Loans	General Particulars as to Loans	General Particulars as to Loans	Indeptedness on foot of Loans	Indeptedness on foot of Loans	Indeptedness on foot of Loans	Indeptedness on foot of Loans	Indeptedness on foot of Loans	Indeptedness on foot of Loans	Indeptedness on foot of Loans	Indeptedness on foot of Loans	Indeptedness on foot of Loans	Indeptedness on foot of Loans	Indeptedness on foot of Loans	Indeptedness on foot of Loans	Indeptedness on foot of Loans	Indeptedness on foot of Loans	Indeptedness on foot of Loans	Indeptedness on foot of Loans
Original Amount Borrowed	Original Amount Borrowed	When Borrowed	From whom Borrowed	For what period	Rate of interest per cent	Mode of repayment, whether by annuity or otherwise	Purposes for which obtained	Balance due at close of last year	Balance due at close of last year	Instalments received during year	Instalments received during year	Interest accrued during year	Interest accrued during year			Total of each side of account	Total of each side of account	Instalments of interest and principal repaid during year	Instalments of interest and principal repaid during year			Balance due at close of this year	Balance due at close of this year
								£	p	£	p	£	p	£	p	£	p	£	p	£	p	£	p
						Totals	Totals
CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER	CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER
I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.	I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.
					Dated this ...................................day of ................................................ 19.......................	Dated this ...................................day of ................................................ 19.......................	Dated this ...................................day of ................................................ 19.......................	Dated this ...................................day of ................................................ 19.......................	Dated this ...................................day of ................................................ 19.......................	Dated this ...................................day of ................................................ 19.......................	Dated this ...................................day of ................................................ 19.......................	Dated this ...................................day of ................................................ 19.......................	Dated this ...................................day of ................................................ 19.......................	Dated this ...................................day of ................................................ 19.......................	Dated this ...................................day of ................................................ 19.......................
...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer	...............................................Chief Executive Officer
Examined and found correct.	Examined and found correct.	Examined and found correct.	Examined and found correct.		Dated this ...................................day of ................................................ 19.....................	Dated this ...................................day of ................................................ 19.....................	Dated this ...................................day of ................................................ 19.....................	Dated this ...................................day of ................................................ 19.....................	Dated this ...................................day of ................................................ 19.....................	Dated this ...................................day of ................................................ 19.....................	Dated this ...................................day of ................................................ 19.....................	Dated this ...................................day of ................................................ 19.....................	Dated this ...................................day of ................................................ 19.....................	Dated this ...................................day of ................................................ 19.....................	Dated this ...................................day of ................................................ 19.....................
																...........................................Local Government Auditor	...........................................Local Government Auditor	...........................................Local Government Auditor	...........................................Local Government Auditor	...........................................Local Government Auditor	...........................................Local Government Auditor	...........................................Local Government Auditor	...........................................Local Government Auditor

PART VI

Form V.1

AN ROINN OIDEACHAIS

(Department of Education)

VOCATIONAL ECUCATION ACT, 1930

................................................. of ..................................................Vocational Education Committee

ANNUAL SCHEME

FOR THE FINANCIAL YEAR 19........

(This Form, duly completed, should be returned to the Department's Offices not later than August 1st).

The Annual Scheme for the financial year commencing on 1st January, 19......., was submitted:—

• (i) to the Vocational Education Committee at its meeting on the ..............................................

day of .............................. 19.....,

• *(ii) to the estimates sub-committee at its meeting on the ........................ day of .................... 19.........,

and was adopted by the Vocational Education Committee at its meeting on the

.............................. day of .............................. 19......., as now submitted for the approval of the Minister for Education.

............................................... Chairman.

........................ Chief Executive Officer.

Dated this ..............................day of .............................. 19.....

To the Secretary,

Department of Education,

Technical Instruction Branch,

Dublin.

*Not necessary if and when the provisions of Section 46 (2) do not apply.

TABLE I

Estimate of moneys required to meet expenses of the Committee for the financial year commencing on the 1st day of January, 19 ...... £ ___

The said expenses are made up of the following:—

1. Balance (if any) against on 1st day of January, 19...... (a)	1. Balance (if any) against on 1st day of January, 19...... (a)	(a) Analysis required on Schedule 1.
Current Expenses:	Current Expenses:
2. Administration (b)	2. Administration (b)	(b) Particulars required on Schedule 2.
3. Instruction (c)	3. Instruction (c)	(c) Particulars required on Schedule 3.
4. Maintenance of Schools and Classes (d)	4. Maintenance of Schools and Classes (d)	(d) Particulars required on Schedule 4.
5. Scholarships and prizes (c)	5. Scholarships and prizes (c)	(c) Particulars required on Schedule 5.
6. Travelling and maintenance expenses of teachers	6. Travelling and maintenance expenses of teachers
7. Miscellaneous expenditure ( f )	7. Miscellaneous expenditure ( f )	( f ) Particulars required on Schedule 6.
Capital Expenses:	Capital Expenses:
9. Capital Charges	9. Capital Charges
Total ......£

TABLE II

Estimate of receipts of the Committee for the financial year commencing on the 1st day of January, 19........ £ ______

The said receipts are made up of the following:— £

1. Balance (if any) in favour on 1st day of January, 19 ......... (a)...		(a) Analysis required on Schedule 1.
Ordinary Receipts.	£
2. Grants from the Department	.............................................. .............................................. ..............................................
3. Amount of annual local contribution(s) from the rating authority	.............................................. .............................................. ..............................................
4. Tuition fees
5. Sale of books, stationery, etc. to students
6. Sale of class materials and products
7. Sale of garden produce
8. Subscriptions and Donations
9. Bank Interest
10. Other sources
Capital Receipts:
11. Sums towards Capital Expenditure:—
(i) Loans raised by Committee
(ii) Grant by rating authority
Total ... £

SCHEDULE 1 STATEMENT SHOWING THE ESTIMATED FINANCIAL POSITION OF THE VOCATIONAL EDUCATION COMMITTEE ON THE 31st DECEMBER, 19......

• (A) The Financial Position of the Annual Scheme is estimated to be

[image omitted]	Balance in hand Balance overdrawn		£ ............. which has been arrived at as undernoted
---	---	---	---
Receipts	£ (in pounds)	Expenses	£ (in pounds)
1. Balance (if any) in favour at close of meeting on the		1. Balance (if any) against at close of meeting on the
* ............................................................		* ............................................................ ..
Estimated Receipts for the remainder of the financial year, made up as follows:—		Estimated Expenses for the remainder of the financial year, made up as follows:—
2. Grants from the Department		2. Administration
3. Amount of annual local contribution from the rating authority		3. Instruction
4. Tuition fees		4. Maintenance of Schools and Classes
5. Sale of books, stationery, etc. to students		5. Scholarships and Prizes
6. Sale of class materials and products		6. Travelling and maintenance expenses of teachers
7. Sale of garden produce		7. Miscellaneous expenditure
8. Subscriptions and donations		8. Capital charges
9. Bank Interest
10. Other sources
11. Sums towards Capital Expenditure
Total £		Total £

*Insert the date of the Committee's meeting at which the annual scheme for the ensuing financial year was formulated.

• (B) The Estimated Liabilities in respect of loans outstanding (including loans transferred under Section 97 of the Act) amount to £ .............. the particulars being as under:—

Permanent Building	Loan Raised	Probable Position on 31st December, 19......
	£	£

SCHEDULE 2 ADMINISTRATION

• (a) Office Staff:

Name	Nature of Employment	Present Annual Salary	Proposed Annual Salary	Proposed Annual Salary	Bonus	Bonus
To date as from	Amount	Cost of Living Bonus	Temporary (Emergency) Bonus
		£		£	£	£
	Chief Executive Officer (See Schedule 3).
Total £	Total £	Total £	Total £	[image omitted]	[image omitted]	[image omitted]

• (b) Classification of other Expenditure:

Nature of Expenditure	Amount of Expenditure
	£
Travelling and maintenance expenses of Office staff
Travelling expenses of members
Audit Fee
Office expenses (printing, postage, stationery, advertising)
Expenses of delegates
Subscriptions
National Health and other Insurances
Other charges (to be specified)
Total £
---	---
Totals:	(a) £...............
	(b) £...............
	£ ................

SCHEDULE 3 INSTRUCTION

• (a) Whole-time Teachers:

Name	Type of Teacher	Centre at which Employed	Present Annual Salary	Proposed Annual Salary	Proposed Annual Salary	Bonus	Bonus
To date as from	Amount	Cost of Living Bonus	Temporary (Emergency) Bonus
			£		£
Permanent:	Chief Executive Officer (See 2).
Temporary:
Total ........£	Total ........£	Total ........£	Total ........£	Total ........£	[image omitted]	[image omitted]	[image omitted]

• (b) Part-time Teachers:

Number	Subjects of Instruction	Proposed Remuneration	Proposed Remuneration	Duration of Employment	Duration of Employment
Rate Per Hour	Total Amount	From	To
Total Cost	Total Cost	Total Cost	Total Cost	£	£
Add Temporary (Emergency) Bonus	Add Temporary (Emergency) Bonus	Add Temporary (Emergency) Bonus	Add Temporary (Emergency) Bonus	£ ______	£ ______
				£	£

• (c) Classification of other Expenditure:

Nature of Expenditure	Amount of Expenditure
	£
Travelling expenses
Maintenance expenses
Other charges (to be specified)
Total .......£
---	---
	(a)
Totals	(b)
	(c)

SCHEDULE 4 MAINTENANCE OF SCHOOLS AND CLASSES

• (a) Caretaking and Cleaning Staff at Permanent Centres:

Name	Centre	Nature of Appointment	Nature of Appointment	Nature of Employment	Annual Money Value of Residential Accommodation (if provided)	Present weekly wages	Proposed weekly wages	Bonus	Bonus
Whole time	Part time	Cost of Living Bonus	Temporary (Emergency) Bonus
			From
			To
Cost for Year	Cost for Year	Cost for Year	Cost for Year	Cost for Year	Cost for Year	£	£	£	£
Total Cost ... £	Total Cost ... £	Total Cost ... £	Total Cost ... £	Total Cost ... £	Total Cost ... £	Total Cost ... £

• (b) Additional Equipment or Apparatus:

Nature of Additional Equipment or Apparatus	Cost
	£
Total ... £

• (c) Classification of other Expenditure:

Nature of Expenditure	Amount of Expenditure
	£
Books, Stationery
Equipment and Apparatus (Renewals and Repairs)
Permanent Centres, showing separately:—
(i) Cost of Materials for Class use
(ii) Rents and Rates
(iii) Cleaning Materials, Heating and Lighting
(iv) Interest on, and repayment of loans
(v) Repairs to buildings
(vi) Expenses of examinations (including Examiners' Fees)
(vii) Cost of seeds and fertilisers for School Gardens
(viii) Additional labour for School Gardens
Non-permanent Centres, showing separately:—
(i) Cost of Materials for Class use
(ii) Hire of rooms, cleaning, heating and lighting
(iii) Cost of removal of furniture and equipment
Other Charges (to be specified)
Total £
---	---
	(a) £...............
Totals	(b) £...............
	(c) £...............
	£...............

SCHEDULE 5 SCHOLARSHIPS AND PRIZES

Nature of Scholarship or Prize	Number	Value	Amount
(a) Scholarships
(b) Prizes
Total £	Total £

SCHEDULE 6 MISCELLANEOUS EXPENDITURE

Nature of Expenditure	Amount of Expenditure
Total £

PART VII

Form V.2

AN ROINN OIDEACHAIS

(Department of Education)

VOCATIONAL EDUCATION ACT, 1930

CERTIFICATE AUTHORISING DEMAND FOR AN ANNUAL LOCAL CONTRIBUTION

Local Financial Year commencing on the 1st day of January, 19 ..........	Local Financial Year commencing on the 1st day of January, 19 ..........	Local Financial Year commencing on the 1st day of January, 19 ..........
WHEREAS the Minister for Education has considered the annual scheme in respect of the said local financial year submitted to him by the ............................................................ ..................................... (a)	WHEREAS the Minister for Education has considered the annual scheme in respect of the said local financial year submitted to him by the ............................................................ ..................................... (a)	(a) Official name of vocational education committee.
NOW, the Minister for Education, in pursuance of subsection (1) of section 46 of the Vocational Education Act, 1930 (No. 29 of 1930), hereby authorises the	NOW, the Minister for Education, in pursuance of subsection (1) of section 46 of the Vocational Education Act, 1930 (No. 29 of 1930), hereby authorises the
said............................................................ ............................................................ ............ (a)	said............................................................ ............................................................ ............ (a)
to demand from the............................................................ ............................................. (b)	to demand from the............................................................ ............................................. (b)	(b) Official name of rating authority.
being the rating authority for the vocational education area of the said Committee, an annual local contribution in respect of the said local financial year of the	being the rating authority for the vocational education area of the said Committee, an annual local contribution in respect of the said local financial year of the
amount of ............... (£ ).	amount of ............... (£ ).
Given under the Official Seal of the Minister for Education this.........................	Given under the Official Seal of the Minister for Education this.........................
day of.............................. 19.......	day of.............................. 19.......
	Secretary, Department of Education.

PART VIII

Form V.3

VOCATIONAL EDUCATION ACT, 1930

DEMAND FOR AN ANNUAL LOCAL CONTRIBUTION

Local Financial Year commencing on the 1st day of January, 19......	Local Financial Year commencing on the 1st day of January, 19......
WHEREAS by certificate dated the ............... day of .......................................................... 19...... the Minister for Education has authorised the .................................................. (a) to demand from the ............................................................ ....................................................	(a) Official name of vocational education committee.
............................................................ ............................................................ ...................... (b)	(b) Official name of rating authority.
being the rating authority for the vocational education area of the said committee, an annual local contribution for or in respect of the said local financial year of
the amount of ..................(£ ).
NOW the ............................................................ ............................................................ .... (a) in pursuance of subsection (2) of section 46 of the Vocational Education Act, 1930
(No. 29 of 1930) hereby demands that the ............................................................ ..............
............................................................ ............................................................ ..................... (b)
shall pay to the said Committee as an annual local contribution in respect of the said local financial year the said sum of ............... (£ ) by transferring the said sum to the credit of the account of the said Committee in the ............................................................ ............................. (c)	(c) Name of treasurer of the vocationa education committee.
being the treasurer of the said Committee, in four equal instalments, the first whereof shall be so transferred not later than the 15th day of February, 19.........,
the second not later than the 1st day of April, 19......., the third not later than the 1st day of July, 19......, and the fourth not later than the 1st day of October 19......
Sealed with the Official Seal of the ............................................................ ....................(a)
this ........................................... day of ............................................ 19...............
............................................................ ................................... Chairman of the said Vocational Education Committee.	............................................................ ................................... Chairman of the said Vocational Education Committee.
............................................................ ..................................... Chief Executive Officer of said Committee.	............................................................ ..................................... Chief Executive Officer of said Committee.

GIVEN under my Official Seal, this 19th day of July, 1974.

RICHIE RYAN,

Minister for Finance.

EXPLANATORY NOTE.

The Exchequer and Local Financial Years Act, 1974 , provided for the change of the Exchequer financial year and the local authorities' financial year to a calendar year basis. 1975 will be the first calendar financial year and the 9-months' period from the 1st day of April, 1974, to the 31st day of December, 1974, will be a transitional financial period for both Exchequer and local authority purposes.

Section 5 of that Act enables the Minister for Finance (or any other Minister of State with the consent of the Minister for Finance) to make, by Order, appropriate adjustments, consequential on the change of financial year, to the statutory provisions relating to matters such as the calculation, collection or payment of moneys or rates.

This Order makes a number of such adjustments to a wide variety of statutory provisions. The First Schedule to this Order contains the adjustments to various enactments and statutory instruments in respect of the 9-months' transitional period from the 1st day of April, 1974, to the 31st day of December, 1974. The Second Schedule contains the appropriate amendments for calendar financial years and the new text of the relevant enactments and statutory instruments, incorporating these amendments, is contained in the First Table to this Order. The Second Table to this Order contains certain Forms, used under the Vocational Education Acts and Regulations, which have been revised to take account of the change of the financial year.

FIRST SCHEDULE.

Adjustments for the 9-months' transitional period.

Paragraphs 1, 2 and 22.

Valuation Acts

Heretofore, the provisions in respect of the revision of rateable valuations and appeals against same have been as follows:

The 1st day of March has been the statutory date for publication each year of the Revised Valuation Lists. Requests for the revision of rateable valuations have had to be submitted, before the 15th day of June of the previous year, by rate collectors or by individual ratepayers to the secretary (or clerk) of the rating authority who by the 27th day of June has had to forward to the Commissioner of Valuation a Complete Revision List comprising all the requests for revision listed by rate collectors and ratepayers. The Commissioner has had the revision carried out accordingly, taking account of the requests in the Complete Revision List (and also those in Supplemental Lists, if such were received from the rating authority before the work of revision had begun in its area). He then set out the results of the revision in Revised Valuation Lists which he issued to the respective rating authorities for publication. If dissatisfied by reason of a revised valuation, the owner or occupier of the property concerned has had the right of appeal, by addressing to the secretary (or clerk) of the rating authority, not later than the 29th day of March, written Notice of Appeal specifying the grounds of complaint. The valuations shown in the Revised Valuation Lists have been used for rating in the local financial year (beginning on the 1st day of April) following their publication and the rating liability has been adjusted to take account of any amendments in valuation consequent on the decision on appeal.

These paragraphs make provision for special arrangements in 1974, arising out of the 9-months' transitional period before the first calendar local financial year beginning on the 1st day of January, 1975 (the relevant paragraphs are indicated):

• (i) as provided for by paragraph 2 (b), the Commissioner of Valuation has prepared and issued to the respective rating authorities, for publication by them, an Interim List of Revised Valuations in respect of each rating area, showing only such valuations as had, when that list was prepared, been revised by reason of entries in the Revision Lists submitted in June, 1973. Most, if not all, of the rating authorities published the Interim Lists at the beginning of March, 1974. Those which have not yet done so shall publish the Interim Lists not later than seven days after the making of this Order [par. 2 (c)].

• (ii) Rates for the transitional period (i.e. rates made on or after the 1st day of March, 1974, and before the 1st day of September, 1974) shall be levied on valuations shown in the Interim Lists or, in the case of properties which do not appear in the Interim Lists, on the valuations shown in the 1973 Revised Valuation Lists [paragraph 1 (a) (i)].

• (iii) The Commissioner of Valuation shall prepare for publication at the beginning of September, 1974, Final Revised Valuation Lists which will show all valuations revised by reason of entries in the Revision Lists submitted in June, 1973, including those revised valuations already shown in the Interim Lists referred to above. (This provision is made in Part II of the Second Schedule to this Order—see explanatory note on page 89.)

• (iv) The Final Revised Valuation Lists may also include valuations revised by reason of entries in Supplemental Lists, even if these are received after commencement of revision work in the rating area concerned. (To maintain in 1974 the normal restriction on late Supplemental Lists could preclude action, effective for rating purposes before 1976, on changes brought to the notice of the rating authority after June, 1973) [paragraph 22 (a)].

• (v) The Final Revised Valuation Lists prepared in 1974 shall be used for rating purposes in the year 1975 [paragraph 2 (a)].

• (vi) However, in any case in which it would benefit the ratepayer concerned, rates for the 9-months' transitional period shall be reassessed by reference to the valuation shown in the Final Revised Valuation Lists [paragraph 1 (a) (ii)].

• (vii) The 29th day of September, 1974, shall be the final date for lodging notice of Appeal against any valuation revised in 1974, whether it is shown in the Interim Lists or only in the Final Revised Valuation Lists, and where any change of valuation results from the decision on such appeal, the rates for the 9-months' transitional period shall be reassessed by reference to it, if that would benefit the ratepayer concerned; if not, the change will apply for rating purposes in the year 1975 [paragraphs 1 (b) and 22 (b)].

( a ) Section 6 enables the owner of a small dwelling to increase the rent of that dwelling by an amount corresponding to the amount of the rate for a period of twelve months. As the rate for the transitional period covers nine months only, this subparagraph provides that the consequential rent increases shall also be limited to nine months.

( b ) Section 8 provides for an allowance of one-twelfth of the rates on a small dwelling for every completed month of vacancy if the dwelling is vacant for not less than three months within the local financial year. As the rate for the transitional period covers nine months only, this subparagraph provides that the allowance or refund shall be one-ninth, instead of one-twelfth.

8, 11, 14, 13 and 17.

Subject to certain conditions, section 71 (1) of the Local Government (Dublin) Act, 1930, section 29 (1) of the Limerick City Management Act, 1934, and section 20 (1) of the Cork City Management (Amendment) Act, 1941, all provide for the refund of one-twenty-fourth of the rates paid for every completed month during which the hereditament in question is unoccupied, and section 28 (1) of the Waterford City Management Act, 1939, and sections 14 (1) and 23 (1) of the Local Government Act, 1946, all provide for a refund of one-twelfth of the rates paid in those circumstances. As the rates for the transitional period cover nine months only, these paragraphs provide that the refund of rates for any completed month shall be one-eighteenth (instead of one-twenty-fourth) and one-ninth (instead of one-twelfth), respectively, of those rates.

Under that Act, the amount of the annual local contribution of a rating authority to a vocational education committee (in respect of its annual scheme) in a local financial year is a limiting factor in determining the annual local contribution which is to be duly demanded for the following local financial year. This paragraph provides that in arriving at the annual local contribution to be duly demanded for the 9-months' transitional period in 1974, the amount shall be determined with regard to three-fourths of the annual local contribution demanded for the local financial year which ended on the 31st day of March, 1974, and the annual local contribution to be duly demanded for the first calendar local financial year beginning on the 1st day of January, 1975, shall be determined with regard to four-thirds of the contribution demanded for the 9-months' transitional period in 1974.

( a ) Section 47 (2) specifies that the County and Urban contributions to the Galway Harbour Board for a financial year shall not exceed an amount equal to a rate of 1.6667 new pence and 5 new pence in the pound, respectively. This subparagraph provides that the maximum contributions shall be reduced by one-fourth for the transitional period.

( b ) Section 47 (3) (c) specifies that payment of the County and Urban contributions must be made in two equal half-yearly instalments, on the 1st day of September and on the 1st day of March. This subparagraph provides that the contributions for the transitional period shall be paid in two instalments, two-thirds on the 30th day of September, 1974, and one-third on the 31st day of December, 1974.

( c ) Section 47 (8) provides that, where the County and Urban contributions were made on an underestimate of the sums required by the Galway Harbour Board, the deficiency shall be a debt due by the County Council and Urban District Council and payable by them, provided the maximum contributions referred to at (a) above are not exceeded. This subparagraph provides that the maximum contributions shall be reduced by one-fourth for the transitional period.

( a ) Section 68 (1) (b) provides that the accounts of local authorities shall be made up and audited yearly to each 31st day of March. This subparagraph provides that the accounts for the transitional period shall be made up and audited for the nine months to the 31st day of December, 1974.

( b ) Section 88 (1) specifies the "approved amounts" in any financial year which certain urban authorities may pay to associations of urban authorities (approved by the Minister for Local Government) the objects of which include consultation as to the common interests of urban authorities and discussion of matters relating to local government. This subparagraph provides that for the transitional period each "approved amount" shall be reduced by one-fourth.

Schemes carried out under the Arterial Drainage Act, 1945 , are maintainable by the Commissioners of Public Works but the cost of maintenance is recoverable from the councils of counties in which lands benefited by the schemes are situate. County Councils are issued in advance with demands for the amounts to be paid by them in each financial year and the amounts so demanded are payable in two equal instalments, one before the 30th day of September and the other before the 31st day of March. This paragraph provides that the County Councils shall pay two-thirds of the amounts duly demanded for the transitional period before the 30th day of September, 1974, and the remaining one-third before the 31st day of December, 1974.

Work completed on or before	31/3/70	qualifies for	6	years' remission
" " " "	31/3/71	" "	5	" "
" " " "	31/3/72	" "	4	" "
Work completed after	31/3/72	does not qualify for remission.	does not qualify for remission.	does not qualify for remission.

If the remission period includes the transitional period, this paragraph provides that in the financial year next after the statutory remission would otherwise have ceased i.e. the 1975 calendar financial year in the case of work completed after the 31st day of March, 1967, and on or before the 31st day of March, 1968, and the 1976 calendar financial year in the case of work completed after the 31st day of March, 1968, and on or before the 31st day of March, 1972, a further remission of one-sixth (i.e. ¼ th of ^2/3 rds) of the increase in valuation consequent on the said work shall be granted to compensate for the reduction of 3 months in the span of the rates' remission due to the 9-months' transitional period in 1974.

This paragraph provides as follows:

( a ) Section 30 (2): A non-pensionable local authority servant may only become pensionable (have his name entered in the pension register) if he has had two hundred or more service days in the preceding local financial year. The corresponding number of service days in the transitional period is one hundred and fifty service days, which will accordingly qualify a non-pensionable servant for entry of his name in the pension register on the 1st day of January, 1975. If a non-pensionable servant had not the necessary one hundred and fifty service days in the transitional period but has two hundred service days in the period from the 1st day of April, 1974, to the 31st day of March, 1975, (which would have qualified him for entry of his name in the pension register from the 1st day of April, 1975, if the local financial year had remained unaltered) he will still qualify for entry of his name in the pension register with effect from the 1st day of January, 1975.

( b ) Section 33 (d): A pensionable local authority servant may only reckon service in a local financial year where such service days amount to two hundred or more. The corresponding number of service days in the transitional period is one hundred and fifty. He may, however, reckon less than one hundred and fifty service days in the transitional period provided he has two hundred or more service days in the period from the 1st day of April, 1974, to the 31st day of March, 1975 (which would be reckonable if the local financial year had remained unaltered).

( c ) Section 34 (2) (ii): This amendment is identical with the amendment to section 33 (d). It relates only to local financial years prior to the adoption by a local authority of Part III of that Act. (Some local authorities have not yet adopted Part III of that Act which provides a pension scheme for local authority servants).

( d ) Section 34 (3): The maximum number of service days reckonable by a pensionable servant in a local financial year is three hundred. The corresponding number of service days in the 9-months' transitional period is two hundred and twenty-five. However, service days in the transitional period in excess of two hundred and twenty-five shall only be disregarded if their inclusion as pensionable service would result in the reckoning for pension purposes of more than three hundred service days in the period from the 1st day of April, 1974, to the 31st day of March, 1975.

( e ) Section 44 (3): A pensionable servant pays superannuation contributions at the rate of 4 new pence in the £. If he has had less than two hundred service days in a local financial year, his contributions in respect of that year are returned to him, since he cannot reckon less than two hundred service days in a local financial year. The corresponding number of service days in the transitional period is one hundred and fifty and it is being provided that where the service days of a pensionable servant are less than one hundred and fifty in the transitional period his contributions will be returned to him. If, however, the servant has less than one hundred and fifty service days in the transitional period but not less than two hundred service days in the period from the 1st day of April, 1974, to the 31st day of March. 1975, his superannuation contributions will not be returned to him in respect of his service days in the transitional period since such service days would have been reckonable if the local financial year had not been altered. (See paragraph 19 (b) above).

• (i) every vocational education committee shall prepare its annual scheme for the 9-months' transitional period in the revised Form V.1,

• (ii) the certificate of the Minister for Education authorising the demand of the vocational education committee to the rating authority shall be made in the revised Form V.2, and

• (iii) that demand shall be made on the revised Form V.3 and shall be payable in three equal instalments, on or before the 15th day of May, 1974, the 1st day of July, 1974 and the 1st day of October, 1974. (These revised Forms are set out in Parts II, III and IV, respectively, of the Second Table to this Order.)

SECOND SCHEDULE AND FIRST TABLE.

Amendments for calendar financial years.

PART I. ENACTMENTS.

Public Health (Ireland) Act, 1878.

Under section 65A (7) of that Act, the dates for payment of the two equal half-yearly instalments of the charge for water supplied otherwise than by measure in a calendar financial year by sanitary authorities shall be the 1st day of January and the 1st day of July in that year.

Roads Act, 1920.

Section 3 (5) of that Act allows for (a) a period of six months after the end of the financial year before the accounts of the Road Fund must be transmitted to the Comptroller and Auditor General and (b) a period of ten months after the end of the financial year before the accounts must be laid before Dáil Éireann. (If, at that stage, Dáil Éireann is not sitting, then within one week after the next sitting). The accounts for a calendar financial year shall, in the following year, be transmitted to the Comptroller and Auditor General on or before the 1st day of July and laid before Dáil Éireann on or before the 31st day of October at the earliest i.e. six months and ten months, respectively, after the end of the calendar financial year to which they relate.

Barrow Drainage Act, 1927.

Under section 21 of that Act, the dates for payment to the Barrow Drainage Board of the two equal half-yearly instalments of the demand made on County Councils in respect of the cost of the maintenance by the Board of drainage works in their counties in a calendar financial year shall be the 30th day of June and the 31st day of December in that year.

Dublin Port and Docks (Bridges) Act, 1929.

The demands made, under section 26 of that Act, on Dublin Corporation and on Dublin County Council by the Dublin Port and Docks Board shall be in respect of the calendar financial year instead of the twelve months beginning on the 1st day of April, as heretofore.

Vocational Education Act, 1930.

Under section 44 (1) of that Act, every vocational education committee shall on or before the 1st day of August (instead of the 1st day of December, as heretofore) prepare and submit to the Minister for Education an estimate of its expenses and receipts for the following calendar local financial year. This amendment shall have effect in 1974 in readiness for the first calendar local financial year beginning on the 1st day of January, 1975.

For the purposes of the certificate (given by the Minister for Education under section 46 (1) of that Act) to a vocational education committee authorising it to demand from the rating authority the amount specified therein in respect of an annual scheme, that amount shall not exceed the amount for the previous year by more than a certain overall rate, whether or not the rating authority shall have resolved to approve such excess not later than the 30th day of September (instead of the 31st day of December, as heretofore) following the submission of the scheme.

Under section 100 of that Act, application for the amalgamation of urban district and county vocational education areas shall be made to the Minister for Education before the 1st day of June (instead of the 1st day of September, as heretofore) and every amalgamation order made by the Minister shall come into operation on and from the 1st day of January following (instead of the 1st day of April, as hitherto) i.e. the beginning of the following local financial year.

Unemployment Assistance Act, 1933.

The dates on which instalments of money shall be payable under section 26 (2) of that Act to the Minister for Social Welfare in a calendar financial year by certain local authorities shall be the 31st day of March, the 30th day of June, the 30th day of September and the 31st day of December in that year.

Galway Harbour Act, 1935.

Under section 47 (3) of that Act, the annual estimate and demand by the Galway Harbour Board for the County and Urban contributions for a calendar financial year shall be transmitted by the Board in the month of September in the preceding year and payment of the two equal half-yearly instalments of such demands shall be made on the 1st day of June and on the 1st day of December in each calendar financial year.

Unemployment Assistance (Amendment) Act, 1938.

Sections 2 and 3 of that Act provide variously for the making of Ministerial Orders, for the purposes of the Unemployment Assistance Acts, in relation to urban districts the census population of which falls below or rises above seven thousand (section 2) or of which the census population does not exceed that number (section 3). The 1st April next following is specified in both sections as the operative date in relation to actions taken under them. In a calendar financial year, the 1st day of January shall be the operative date in every instance.

Unemployment Assistance (Amendment) Act, 1940.

Section 2 (g) of that Act provides that in the calculation of the rateable value at the beginning of a financial year of an urban area for the purposes of section 26 of the Unemployment Assistance Act, 1933 (see note on paragraph 10 of the First Schedule to this Order) appeals under the Valuation Acts are taken into account only if determined not later than the 30th day of June in the following financial year. In relation to a calendar financial year, that date shall be the 31st day of March in the following year.

Local Government Act, 1941.

As in and from 1975, the accounts of local authorities shall

( a ) in the case of a local authority belonging to a class which, by order of the Minister for Local Government, makes up its accounts half-yearly, be made up and audited to the 30th day of June and the 31st day of December each year, and

( b ) in every other case, be made up and audited annually to the 31st day of December each year.

Vocational Education (Amendment) Act, 1944.

Under section 5 of that Act, the Minister for Education shall, not later than the 1st day of September (instead of the 1st day of January before the local financial year which commenced on the 1st day of April) notify rating authorities of their contribution to their respective vocational education committees for the next succeeding calendar financial year.

Arterial Drainage Act, 1945.

The Commissioners of Public Works shall on or before the 15th day of September (instead of the 15th day of December, as heretofore) prepare and issue demands on County Councils in respect of the estimated cost in the next succeeding calendar financial year of the maintenance of drainage works in their counties. The amounts so demanded for a calendar financial year shall be payable in that year in two equal half-yearly instalments, one before the 30th day of June and the other before the 31st day of December.

Local Government {Superannuation) Act, 1956.

Section 5 (2): Part III of that Act, which provides a pension scheme for local authority servants, is adoptive by resolution of the local authority. A servant's service days for superannuation purposes are calculated by local financial years and a local authority may only adopt Part III of that Act with effect from the first day of a local financial year, i.e. the first day of January in a calendar local financial year.

Section 31 (1): A pensionable servant of a local authority may elect to be non-pensionable in any particular local financial year. He may exercise his right to be non-pensionable by giving notice in writing to the local authority within the month of April that his name is to be removed from the pension register. Since service days are reckonable by local financial years it is necessary to alter April to January for calendar local financial years.

Seeds and Fertilisers Supply Act, 1956.

Heretofore, under section 4 of that Act, sums owing to a county council on the 1st January next after the end of a sale period could be recovered by means of the county rate made for the following year. As the calendar financial year will commence on the 1st day of January and the rate must be determined beforehand, the collection period is being extended to the following 1st day of June.

Social Welfare (Occupational Injuries) Act, 1966.

Section 37: Subsection (12) (a) provides for actuarial reviews into the financial condition of the Occupational Injuries Fund and subsection (12) (b) provides for the making of such reviews based on 5-year periods ending on the 31st day of March. In the case of reviews falling due after the review for the period ended the 31st day of March, 1973, the terminal date of the 5-year period shall be the 31st day of December.

PART II. STATUTORY INSTRUMENTS.

Local Government (Adaptation of Irish Enactments) Order, 1899.

Article 37 (*d*) now provides that the 1st day of December (instead of the 15th day of June, as heretofore) shall be the date before which ratepayers and rate collectors are to submit requests for the revision of valuations to the secretary (or clerk) of the rating authority and the 14th day of December (instead of the 27th day of June, as heretofore) shall be the date before which rating authorities are to submit the Complete Revision Lists to the Commissioner of Valuation for revision in the following calendar financial year. This amendment shall have effect in 1974, in readiness for the first calendar financial year beginning on the 1st day of January, 1975.

Under Article 37 ( f ), the 1st day of September (before the start of a calendar financial year—i.e. the 1st day of September, 1974, and every subsequent 1st day of September) shall be the date by which the revision of the valuation of hereditaments etc. requiring revision is to be completed by the Commissioner of Valuation and is to be notified to the secretary of the county council or the clerk of the urban district council, as the case may be, instead of the 1st day of March (before the financial year beginning on the 1st day of April) as heretofore.

Article 37 (*n*) now provides that any rate made anytime after the 1st day of September, 1974, or after any subsequent 1st day of September, shall be made in accordance with the revised valuations completed by the Commissioner of Valuation and notified to the secretary of the county council or clerk of the urban district council, as the case may be, by that date in accordance with the provisions of the above Article 37 ( *f* ).

Vocational Education (Accounts, Audit and Procedure) Regulations, 1931.

Under Regulation 33 of those Regulations, the accounts of every vocational education committee for a calendar local financial year shall be closed on the 31st day of December in that year (this date corresponds to that which heretofore applied in local financial years which commenced on the 1st day of April) and the Financial and other Statements for that year shall be prepared in the revised Form V.15 set out in Part V of the Second Table to this Order.

Vocational Education Act, 1930 (Sections 44 and 46) Regulations, 1945.

For the purposes of section 46 of that Act, a demand made to a rating authority by a vocational education committee in respect of a calendar local financial year shall, under Regulation 5 of those Regulations, be paid in four equal instalments, on or before the 15th day of February, the 1st day of April, the 1st day of July and the 1st day of October in that year. (These dates correspond to those which heretofore applied in local financial years which commenced on the 1st day of April.) Every vocational education committee shall prepare its annual scheme for the calendar local financial year in the revised Form V.1, the certificate of the Minister for Education authorising the demand of the vocational education committee to the rating authority shall be made in the revised Form V. 2 and that demand shall be made in the revised Form V. 3. (These revised Forms are set out in Parts VI, VII and VIII, respectively, of the Second Table to this Order.)