Local Government (Financial Provisions) Act, 1978

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Specified valuation.

2.—(1) Subject to subsection (4) of this section, the specified valuation for the purposes of this Act of a hereditament shall, in relation to a local financial year, be—

(a) in case the hereditament is a mixed hereditament—

(i) where there is in force for the time being in relation to the hereditament a decision under subsection (6) or (8) of section 7 of this Act, the amount specified in the decision, and

(ii) in any other case, whichever of the following is the less—

(A) a sum equal to one third of the amount of the buildings valuation, or, where it is appropriate, of such proportion of that amount as is appropriate having regard to an enactment apart from this Act and in relation to which the rate for that local financial year may be made as regards the hereditament, or

(B) £18,

(b) in case the hereditament is a secondary school—

(i) where the hereditament is partly comprised of land which is entered in the valuation lists as land, the amount obtained when the buildings valuation, or in case there is in force for the time being in relation to the hereditament a determination under subsection (6) or (8) of section 7 of this Act, an amount equal to the part so determined as being attributable to the secondary school, is added to—

(A) the land valuation, or

(B) £40, or in case the hereditament is one to which an enactment mentioned in subsection (7) (b) of this section applies, the sum by reference to which rates would fall to be calculated if the relevant land valuation of the hereditament were £40,

whichever is the less,

(ii) in case the hereditament is not so partly comprised, an amount equal to the buildings valuation, or in case there is in force for the time being in relation to the hereditament a determination under subsection (6) or (8) of section 7 of this Act, an amount equal to the part so determined as being attributable to the secondary school,

(c) in case the hereditament is a domestic hereditament,

(i) where the hereditament is partly comprised of land entered in the valuation lists as land and the relevant land valuation does not exceed £1, or in case the hereditament is one to which an enactmentmentioned in subsection (7) (b) of this section applies, the sum by reference to which rates would fall to be calculated if the relevant land valuation of the hereditament were £1, the amount obtained when the land valuation is added to the buildings valuation or, where it is appropriate, such proportion of the buildings valuation as is appropriate having regard to an enactment apart from this Act and in relation to which the rate for that local financial year may be made as regards the hereditament,

(ii) in any other case, an amount equal to the buildings valuation or, where it is appropriate, such proportion of the buildings valuation as is appropriate having such regard and in relation to which the rate for that local financial year may be made as regards the hereditament,

(d) in case the hereditament is a community hall or farm building, the buildings valuation, or in case there is in force for the time being in relation to the hereditament a determination under subsection (6) or (8) of section 7 of this Act, an amount equal to the part so determined as being attributable to the community hall or farm building, as the case may be.

(2) The Minister may by order provide that all or any of the enactments mentioned in subsection (5) of this section shall cease to have effect.

(3) An order under subsection (2) of this section shall come into force in the local financial year next following that in which the order is made.

(4) Where an order under subsection (2) of this section is made, then as regards a hereditament which, in the local financial year in which the order is made, is a hereditament to which an enactment specified in the order relates, the following shall apply, namely, for the purposes of any rate the valuation of such hereditament shall, with effect from the commencement of the order, be the buildings valuation on which the rate was duly made for the said local financial year.

(5) The enactments referred to in subsection (2) of this section are section 13 of the Housing (Gaeltacht) Act, 1929 (as amended by subsection (4) of section 6 of the Housing (Gaeltacht) (Amendment) Act, 1959 ), section 6 (1) of the Housing (Gaeltacht) (Amendment) Act, 1959 , section 3 (2) of the Local Government (Sanitary Services) Act, 1962 , section 33 of the Housing Act, 1966 (as amended by section 12 of the Housing Act, 1970 ), and any enactment amending or extending the Housing Acts, 1966 to 1970, and which enables a temporary reduction or deferment of a revision of or an increase in a valuation to be made.

(6) Where an order under this section is proposed to be made, a draft of the order shall be laid before each House of the Oireachtas and the order shall not be made until a resolution approving the draft has been passed by each such House.

(7) (a) In this section—

“buildings valuation” means, in relation to a hereditament, the amount entered in the valuation lists in relation to the relevant valuation as respects buildings:

“land valuation” means, in relation to a hereditament, the amount entered in the valuation lists in relation to the relevant valuation as respects land which is so entered as land or, in case the hereditament is one to which an enactment mentioned in paragraph (b) of this subsection applies, the sum by reference to which rates would fall to be calculated as regards the hereditament and in relation to land which is so entered as land.

(b) The enactments referred to in paragraph (a) of this subsection are section 69 of the Act of 1930, section 28 of the Act of 1934, section 27 of the Act of 1939, section 19 of the Cork City Management (Amendment) Act, 1941 , and section 21 of the Local Government Act, 1946 .