Rates on Agricultural Land (Relief) Act, 1967
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Amendment of section 5 of Act of 1946. |
3.—(1) Where— | |
(a) a person is rated in respect of only one tenement of agricultural land in the rating area and the valuation of the tenement does not exceed thirty-three pounds, or | ||
(b) a person is rated in respect of two or more tenements of agricultural land in the rating area and the total amount of the valuations of the tenements does not exceed thirty-three pounds, or | ||
(c) a person (other than the occupier) is rated under the Local Government (Rates on Small Dwellings) Act, 1928 , as owner in respect of one or more tenements of agricultural land in the rating area, or | ||
(d) the Irish Land Commission is rated in respect of a tenement of agricultural land in the rating area the valuation of which does not exceed thirty-three pounds | ||
section 5 of the Act of 1946, as amended by section 3 of the Act of 1962 and section 3 of the Act of 1964, shall have effect in relation to every such tenement as if the words “four-fifths of” were deleted therefrom wherever they occur. | ||
(2) Subsection (1) shall have effect in relation to the local financial year ending on the 31st day of March, 1968, and any subsequent local financial year to which the Act of 1946 applies. |