Local Government Act, 1946

SECOND SCHEDULE.

Proportionate Reductions of Valuation.

Section 21 .

PART I.

Proportion of the valuation on which the hereditament is to be assessed

Nature of the hereditament

¾

Land used solely for one or more of the following purposes, that is to say:—as arable, meadow or pasture ground or as woodlands, or market gardens, or nursery grounds.

¾

Lands covered with water and used as a canal and any towing path to the same.

¾

Lands used as a railway constructed under statutory powers for public conveyance.

½

Half-rents rateable to the poor rate under section 63 of the Poor Relief (Ireland) Act, 1838 , and the enactments amending the same.

PART II.

Proportion of the valuation on which the hereditament is to be assessed

Nature of the hereditament

3/5

Land used solely for one or more of the following purposes, that is to say :—as arable, meadow or pasture ground or as woodlands, or market gardens, or nursery grounds.

3/5

Lands covered with water and used as a canal and any towing path to the same.

3/5

Lands used as a railway constructed under statutory powers for public conveyance.

½

Half-rents rateable to the poor rate under section 63 of the Poor Relief (Ireland) Act, 1838 , and the enactments amending the same.