Local Government (Temporary Reduction of Valuation) Act, 1954

PART II.

Temporary Reduction of Valuation for Rating Purposes.

Interpretation (Part II).

3.—(1) In this Part of this Act—

“the Commissioner” means the Commissioner of Valuation;

“the prescribed period” means the period beginning on the 27th day of July, 1953, and ending on the 26th day of July, 1956;

“revised valuation list” means a revised valuation list under the Valuation Acts;

“valuation” means a valuation under the Valuation Acts.

(2) Any reference in this Act to an increase in the valuation of a tenement including a building or part of a building shall, in the case of a tenement having a valuation portion of which is assigned to buildings, be construed as a reference to an increase in that portion.

(3) This Part of this Act shall be deemed not to apply in respect of—

(a) the erection of a building where the building is a cottage provided under the Labourers Acts, 1883 to 1952, or a house provided under the Housing of the Working Classes Acts, 1890 to 1952,

(b) the erection, enlargement or improvement of a building where a grant or relief from rates is, by reference to the erection, enlargement or improvement, given under the Housing (Gaeltacht) Acts, 1929 to 1953,

(c) the erection, enlargement or improvement of a building where a grant or relief from rates is, by reference to the erection, enlargement or improvement, given under the Housing (Financial and Miscellaneous Provisions) Acts, 1932 to 1952, the Housing (Amendment) Act, 1948 (No. 1 of 1948), the Housing (Amendment) Act, 1950 (No. 25 of 1950), or the Housing (Amendment) Act, 1952 (No. 16 of 1952),

(d) the enlargement or improvement of a building where the building, being a cottage provided under the Labourers Acts, 1883 to 1952, or a house provided under the Housing of the Working Classes Acts, 1890 to 1952, is owned by a local authority,

(e) the enlargement or improvement of a building, being a building existing at the commencement of the prescribed period, where the enlargement or improvement results from carrying out a work of trivial nature of alteration, extension, repair or renewal,

(f) the erection, enlargement or improvement of a building where, by reference to the erection, enlargement or improvement, section 14 of the Valuation (Ireland) Act, 1852, applies, or

(g) the erection, enlargement or improvement of a building where, by reference to the erection, enlargement or improvement, a remission of rates has been granted under section 9 of the Undeveloped Areas Act, 1952 (No. 1 of 1952),

and in the subsequent sections of this Part of this Act “erection”, “enlargement” and “improvement” shall be construed accordingly.

(4) Any reference in subsection (3) of this section to a series of Acts or an Act shall be construed as including a reference to any Act (whether passed before or after the passing of this Act) amending or extending that series or Act.