Local Government (Rates on Small Dwellings) Act, 1928
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Relief in respect of unoccupied premises. |
8.—(1) Whenever a rate is required by this Act to be made on the owner of a small dwelling and at the time of making such rate such small dwelling is unoccupied within the meaning of this section, section 12 of the Poor Relief (Ireland) Act, 1862 , shall apply to such rate whether such rate is or is not poor-rate but subject to the modification that no portion of such rate shall be recoverable by virtue of that section from an occupier of such dwelling who is not also the owner thereof. | |
(2) Neither section 180 of the Towns Improvement Clauses Act, 1847, nor the proviso to section 60 of the Towns Improvement (Ireland) Act, 1854 , nor (save as is otherwise expressly provided by this section) section 12 of the Poor Relief (Ireland) Act, 1862 , shall apply in respect of the making of a rate on a small dwelling which is required by this Act to be made on the owner of such dwelling. | ||
(3) Whenever a rate is made by virtue of this Act on the owner of a small dwelling and such dwelling becomes and continues unoccupied within the meaning of this section during a continuous period of not less than three months within the local financial year for the service of which such rate is made, the person who is liable to pay or has paid such rate shall be entitled to claim and receive from the rating authority by whom such rate was made an allowance or refund (as the case may require) in respect of such rate of one-twelfth of such rate in respect of every completed month (reckoned from any day of one month to the corresponding day of the next month) during which such dwelling is so unoccupied. | ||
(4) The Poor Law Acts (Ireland) Amendment Act, 1890 , shall not apply to any rate which is made by virtue of this Act on the owner of a small dwelling. | ||
(5) The following provisions shall apply in respect of every small dwelling to which the Increase of Rent and Mortgage Interest (Restrictions) Acts, 1923 and 1926, for the time being apply, that is to say:— | ||
(a) section 16 of the Increase of Rent and Mortgage Interest (Restrictions) Act, 1923 (No. 19 of 1923) and section 9 of the Increase of Rent and Mortgage Interest (Restrictions) Act, 1926 (No. 24 of 1926) shall not apply to such dwelling; | ||
(b) such dwelling shall not at any time while the said Acts apply to it be deemed to be unoccupied within the meaning of this section and, if in fact so unoccupied, shall be deemed to be in the occupation of the owner thereof; | ||
(c) whenever the owner of such dwelling has paid a rate made by virtue of this Act on him in respect of such dwelling and, during a continuous period of not less than three months within the local financial year for the service of which such rate is made, such dwelling is deemed by virtue of this section to be in the occupation of the owner thereof and is unoccupied for the purpose of the execution of additions, alterations, or repairs thereto or because the owner is bona fide unable to obtain a suitable tenant therefor at the maximum rent for the time being permitted under the said Acts, such owner shall be entitled to claim and receive from the rating authority by whom such rate was made a refund in respect of such rate of one-twelfth of such rate in respect of every completed month (reckoned from any day of one month to the corresponding day of the next month) of the said continuous period but not exceeding in the whole or in the aggregate one-half of such rate. | ||
(6) A small dwelling shall not be deemed to be unoccupied within the meaning of this section during any period in respect of which a person other than the owner thereof is entitled to the occupation of such dwelling and pays to such owner rent therefor. |