Local Government (Dublin) Act, 1930
Special provisions as to certain classes of property in the City. |
72.—(1) Any person rated to the municipal rate in the City in respect of his occupation of a hereditament or tenement whereof the occupier (whether the said person or another person) at the passing of this Act is not liable for the payment of the public water rate levied under section 56 of the Dublin Corporation Waterworks Act, 1861, as amended by section 91 of the Dublin Corporation Act, 1890, shall be entitled to deduct annually from all rent accruing due by him after the 1st day of April, 1931 in respect of such hereditament or tenement under a contract of tenancy, express or implied, made before the passing of this Act, a sum equal to one forty-eighth of the valuation upon which the municipal rate in respect of such hereditament or tenement is assessed. | |
(2) Any hereditament or tenement in the City which is not a small dwelling within the meaning of the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928), and which, in the opinion of the City Council, is suitable for use as a dwelling for and is occupied by an artisan or a labourer shall, if the City Council so resolves, be deemed to be a small dwelling within the meaning of that Act, and that Act shall apply to such hereditament or tenement accordingly, but subject to the modification hereinafter mentioned. | ||
(3) In the case of a hereditament or tenement in the city which, in the opinion of the City Council, is suitable for use as a dwelling for and is occupied by an artisan or a labourer and either is or is deemed by virtue of the foregoing sub-section of this section to be a small dwelling within the meaning of the Local Government (Rates on Small Dwellings) Act, 1928 , section 10 of that Act shall be construed and have effect as if the expression “eight-tenths” was substituted for the expression “nine-tenths” in sub-section (1) thereof. |