RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1978

Type Act

Publication 1978-06-07

Last updated 1980-07-01

State Partially repealed superseded text

Text As published

Source Irish Statute Book

articles 2

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.

1 amending act · 1980-07-01, RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1980

Reform history JSON API

AN ACT TO AMEND AND EXTEND THE RATES ON AGRICULTURAL LAND (RELIEF) ACTS, 1939 TO 1976. [7th June, 1978]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

1 Application of Rates on Agricultural Land (Relief) Act, 1946.

1.—(1) Subject to subsections (2) and (3) of this section, the Rates on Agricultural Land (Relief) Act, 1946, shall apply to the local financial years ending on the 31st day of December, 1978, and the 31st day of December, 1979, and shall so apply subject to the modification that no employment allowance shall be made.

(2) A rating authority (within the meaning of the Local Government Act, 1946) shall not apply the Act aforesaid to a person, as respects a local financial year, if the valuation of all the tenements of agricultural land in respect of which he is rated equals or exceeds the amount standing specified, on the first day of that year, in section 15 (3) of the Finance Act, 1974.

(3)
(a) Notwithstanding subsection (2) of this section, if and whenever the Minister, as respects a local financial year, so provides by order, a rating authority (within the meaning of the said Local Government Act, 1946) shall not apply the Act aforesaid to a person, as respects that local financial year, if the valuation of all the tenements of agricultural land in the rating area of the authority in respect of which he is rated equals or exceeds the amount standing specified, on the first day of that year, in section 15 (3) of the Finance Act, 1974.

(b) An order under paragraph (a) of this subsection shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the order is passed by either such House within the next twenty-one days on which that House has sat after the order is laid before it, the order shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.

2 Short title, collective citation and construction.

2.—(1) This Act may be cited as the Rates on Agricultural Land (Relief) Act, 1978.

(2) The Rates on Agricultural Land (Relief) Acts, 1939 to 1976, and this Act may be cited together as the Rates on Agricultural Land (Relief) Acts, 1939 to 1978 and shall be construed together as one Act.

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