Local Government Act, 1994

PART VIII

Local Authority Estimates, Rates, etc.

Amendment of section 10 of the Act of 1955.

44.—The following section is hereby inserted after section 10 of the Act of 1955:

“10A. (1) If, at any time, an estimate of expenses for a local financial year has been adopted by a local authority (in accordance with section 10 (4) of this Act), and, having regard to any submission by the manager, it appears to the Minister that it is insufficient to defray the expenses to be incurred by the authority in that financial year in—

(a) maintaining at a reasonable standard the public services for the maintenance of which the local authority is responsible, and

(b) paying to any other body any sums which the local authority are bound to supply to that body,

the Minister may by notification in writing require the local authority, by resolution to revoke or to amend, whether by addition, omission or variation, the estimate of expenses, including a rate in the pound and any charges determined in accordance with such estimate of expenses.

(2) Within twenty-one days after the date of notification of a requirement under subsection (1) of this section, the local authority shall comply with such requirement. Upon failure by a local authority to comply with such a requirement, the Minister may by order remove from office the members of the local authority.

(3) A local authority may, pursuant to a requirement under subsection (1) of this section, by resolution adopt a revised estimate of expenses in accordance with subsection (4) of section 10 of this Act, as if no earlier estimate of expenses had been adopted.

(4) In adopting a revised estimate of expenses a local authority may, by resolution—

(a) revoke a rate in the pound determined in accordance with the original estimate of expenses and determine a new rate in the pound for such rate or if by reason of any steps already taken for the making, levying or collecting of such rate, such a course is more convenient, determine a rate in the pound of a supplementary rate, for the relevant local financial year,

(b) revoke a charge made under section 2 of the Local Government (Financial Provisions) (No. 2) Act, 1983 and determine a new charge for that local financial year.

(5) Where a local authority determines under subsection (4) of this section a rate in the pound of a supplementary rate, pursuant to a requirement under subsection (1), it shall be the duty of the local authority to make, levy, collect and recover such supplementary rate.

(6) Where a local authority in relation to whom a requirement is made under subsection (1) of this section, adopts by resolution a revised estimate of expenses under subsection (3) of this section, including the determination of a new rate in the pound or a rate in the pound of a supplementary rate and any charge which, in the opinion of the Minister, is insufficient for the purposes set out in subsection (1) of this section, the Minister may by order remove from office the members of the local authority.

(7) For the purposes of Part IV of the Local Government Act, 1941 , an order under subsection (2) or (6) of this section shall be deemed to be an order under section 44 of that Act, as amended by the Local Government Act, 1946 , and the removal from office of the members of the local authority concerned shall be deemed to be a removal from office under that section.

(8) Where a person or persons has or have been appointed under Part IV of the Local Government Act, 1941 to be a commissioner or commissioners for a local authority whose members have been removed from office, such person or persons may revoke any estimate of expenses adopted (whether subsequently revised or otherwise), prior to their appointment, by the local authority for the relevant local financial year and adopt an estimate of expenses as if no earlier estimate of expenses had been adopted for that financial year and for such purposes—

(a) revoke any determination by the local authority of a rate in the pound of a rate for the current or the next local financial year as had been made before their appointment (whether it is the first determination of a rate in the pound, the determination of the rate in the pound of a new rate or the determination of the rate in the pound of a supplementary rate) and may determine the rate in the pound of such rate as if no earlier determination had been made or may determine a rate in the pound of a supplementary rate for such local financial year and make, levy, collect and recover such rate or supplementary rate, and

(b) revoke any charge, determined by resolution in the estimate of expenses adopted (whether subsequently revised or otherwise), prior to their appointment, by the local authority, for the current or next local financial year and determine any charge as if no earlier charge had been determined.

(9) The law relating to the determination by a rating authority of the rate in the pound of a rate shall apply, subject to any necessary modifications, to the determination pursuant to this section of the rate in the pound of any rate.

(10) The law relating to making, levying, collecting and recovering, by a rating authority of rates shall apply, subject to any necessary modifications, to the making, levying, collecting and recovering pursuant to this section of any rates.

(11) If any difficulty arises in relation to the determination pursuant to this section of the rate in the pound of any rate or to the making, levying, collecting or recovering pursuant to this section of any rate, the Minister may by order take all such steps and do all such things as appear to the Minister to be necessary for the purpose of removing such difficulty.

(12) For the avoidance of doubt it is hereby declared that the reference to a local authority in this section shall be construed as a reference to a local authority acting in any capacity whatsoever including as a rating authority, sanitary authority and housing authority.”.