Local Government (Rates on Small Dwellings) Act, 1928
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Definitions. |
1.—(1) In this Act— | |
the expression “rating authority” means the council of a county, a county or other borough, or an urban district; | ||
the expression “small dwelling” means a hereditament or tenement separately valued under the Valuation Acts whereof the valuation under those Acts does not exceed six pounds and the whole or any part of which is structurally adapted for use as a dwelling, and also includes any other hereditament or tenement which by virtue of any other provision of this Act is for the time being a small dwelling for the purposes of this Act; | ||
the word “owner” means, as the case may require, either the person for the time being receiving (whether on his own account or as agent or trustee for another) in respect of the small dwelling in relation to which the expression is used a rent equal to or exceeding the valuation under the Valuation Acts of such dwelling or the person who would for the time being so receive in respect of such dwelling a rent equal to or exceeding the said valuation if such dwelling were let at such a rent. | ||
(2) The valuation of a hereditament or tenement which is a new building within the meaning of section 69 of the Local Government Act, 1925 (No. 5 of 1925) and section 11 of the Local Government Act, 1927 (No. 3 of 1927) shall for the purposes of this section be taken to be the valuation thereof before such valuation is reduced under those sections, and the valuation of a hereditament or tenement the valuation of which is reducible under section 12 of the Local Government Act, 1927 , shall for the purposes of this section be taken to be the valuation thereof before such valuation is reduced under the said section 12 . | ||
(3) Every house or cottage which was or shall be erected or provided under the Housing of the Working Classes (Ireland) Acts, 1890 to 1919, or under the Labourers (Ireland) Acts, 1883 to 1919, shall be a small dwelling for the purposes of this Act so long as it is owned by an authority having power to erect or provide houses under those Acts or any of them. | ||
(4) In the case of a small dwelling which at the making of a rate to which this Act applies is or is included in a holding to which the Land Act, 1923 , applies the person who is then the occupier of the small dwelling shall be the owner thereof for the purposes of this Act in respect of such rate. |