S.I. No. 198/1978 - Rates on Agricultural Land (Application of Relief) Order, 1978.

S.I. No. 198 of 1978.

RATES ON AGRICULTURAL LAND (APPLICATION OF RELIEF) ORDER, 1978.

The Minister for the Environment, in exercise of the powers conferred on him by section 1 (3) of the Rates on Agricultural Land (Relief) Act, 1978 (No. 9 of 1978) hereby orders as follows:

1. This Order may be cited as the Rates on Agricultural Land (Application of Relief) Order, 1978.

2. A rating authority (within the meaning of the Local Government Act, 1946 ) shall not apply the Rates on Agricultural Land (Relief) Act, 1946 to a person, as respects the local financial year 1978, if the valuation of all the tenements of agricultural land in the rating area of the authority in respect of which he is rated equals or exceeds £75.

GIVEN under the Official Seal of the Minister for the

Environment this 17th day of July, 1978.

SYLVESTER BARRETT,

Minister for the Environment.

EXPLANATORY NOTE.

This Order enables the provisions dealing with the aggregation of holdings in section 1 (2) of the Rates on Agricultural Land (Relief) Act, 1978 to be eased in relation to 1978. The effect of the order is that each rating authority takes account of the rated holdings in its own rating area only, for the purposes of establishing the aggregate land valuation of a person in order to determine whether he qualifies for rates relief under the Agricultural Grant Scheme in 1978.