RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1980

AN ACT TO AMEND AND EXTEND THE RATES ON AGRICULTURAL LAND (RELIEF) ACTS, 1939 TO 1978. [1st July, 1980]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

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

1.—(1) Subject to subsection (2) 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, 1980, the 31st day of December, 1981, and the 31st day of December, 1982, with the modification that no employment allowance under section 7 shall be made.

• (2)
• (a) Subject to paragraph (b) of this subsection, 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 and which are situated—

• (i) in the rating area of a county, or

• (ii) in a part of the rating area of a county borough, borough or urban district, being a part which before the 2nd day of March, 1976, formed part of a county health district,

equals or exceeds £40.

• (b) Paragraph (a) of this subsection shall not have effect in relation to tenements of agricultural land in respect of which the Irish Land Commission is rated:

Provided however that a rating authority shall not apply the said Act to the Irish Land Commission as respects any such tenement if its rateable valuation equals or exceeds £40.

2 Certain allowances to be calculated by reference to municipal rate.

2.—The rate by reference to which allowances provided under the Rates on Agricultural Land (Relief) Acts, 1939 to 1980, are calculated shall, in the case of such allowances to occupiers of hereditaments to which section 2 of the Rates on Agricultural Land (Relief) Act, 1976, applies, be the municipal rate (within the meaning of the Income Tax Act, 1967) in the county borough, borough or urban district concerned.

3 Extension of sections 4, 5 and 6 of Rates on Agricultural Land (Relief) Act, 1946.

3.—The Rates on Agricultural Land (Relief) Act, 1946, shall have, and shall be deemed as on and from the 2nd day of March, 1976, to have had, effect for the purposes of section 2 of the Rates on Agricultural Land (Relief) Act, 1976, and section 1 of this Act, as if—

• (a) in section 4—

• (i) the reference to a county included a reference to a county borough, a borough and an urban district, and

• (ii) the references to a rating area included references to areas that are situated in a county borough, borough or urban district and that were situated in a county health district before the 2nd day of March, 1976,

and

• (b) sections 5 and 6 applied in relation to corporations of county boroughs, corporations of boroughs and councils of urban districts as respects those parts of county boroughs, boroughs and urban districts, respectively, that were situated in a county health district before the 2nd day of March, 1976, as they apply in relation to councils of counties.

4 Extension of meaning of “agricultural land”.

4.—In this Act and in section 2 of the Rates on Agricultural Land (Relief) Act, 1976, and section 1 of the Rates on Agricultural Land (Relief) Act, 1978, “agricultural land” includes land that is entered as land in the valuation lists under the Valuation Acts, is situated in the rating area of a county borough and was situated in a county health district before the 2nd day of March, 1976.

5 Repeal.

5.—Subsections (2) and (3) of section 1 of the Rates on Agricultural Land (Relief) Act, 1978, are hereby repealed.

6 Short title, collective citation and construction.

6.—(1) This Act may be cited as the Rates on Agricultural Land (Relief) Act, 1980.

• (2) The Rates on Agricultural Land (Relief) Acts, 1939 to 1978, and this Act may be cited together as the Rates on Agricultural Land (Relief) Acts, 1939 to 1980, and shall be construed together as one Act.