Rates on Agricultural Land (Relief) Act, 1933

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Number 43 of 1933.

RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1933.

ARRANGEMENT OF SECTIONS

SCHEDULE.

Number 43 of 1933.

RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1933.

AN ACT TO AUTHORISE THE MAKING OF GRANTS AMOUNTING TO THE SUM OF TWO HUNDRED AND FIFTY THOUSAND POUNDS FOR RELIEF OF RATES ON AGRICULTURAL LAND, AND TO PROVIDE FOR THE APPLICATION OF SUCH GRANTS AND FOR OTHER MATTERS CONNECTED THEREWITH. [3rd November, 1933.]

BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—

Definitions.

1.—(1) In this Act—

the expression “the Minister” means the Minister for Local Government and Public Health;

the word “county” does not include a county borough;

the; expression “agricultural land” means land described as agricultural land in the valuation lists under the Valuation Acts;

the expression “tenement of agricultural land” means a rateable hereditament or tenement which consists wholly or partly of agricultural land;

the expression “rating area” means—

(a) when used in relation to the council of a county, such county exclusive of any urban districts therein, and

(b) when used in relation to the council of an urban district, such urban district.

(2) The council of a county or of an urban district may, if they think proper, declare that the land within the curtilage of a specified dwelling-house in the rating area of the council of such county or urban district (as the case may be) shall not be agricultural land for the purposes of this Act, and thereupon such land shall not be agricultural land for the said purposes.

Ascertainment of specified valuation.

2.—(1) The specified valuation for the purposes of this Act of any agricultural land in any particular county shall be ascertained in accordance with the following provisions, that is to say:—

(a) where a person is rated in respect of only one tenement of agricultural land in such county and the valuation under the Valuation Acts of the agricultural land included in such tenement does not exceed ten pounds, the specified valuation of such agricultural land shall be the valuation thereof under the Valuation Acts;

(b) where a person is rated in respect of two or more tenements of agricultural land in such county and the total amount of the valuations under the Valuation Acts of all the agricultural land included in such tenements does not exceed ten pounds, the specified valuation of the agricultural land included in each such tenement shall be the valuation thereof under the Valuation Acts;

(c) where a person is rated under the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928), as owner in respect of two or more tenements of agricultural land in such county, the specified valuation of the agricultural land included in each such tenement shall be the valuation thereof under the Valuation Acts;

(d) where a local authority is rated in respect of two or more tenements of agricultural land owned or held by such local authority in connection with labourers' cottages provided under the Labourers Acts, 1883 to 1931, the specified valuation of the agricultural land included in each such tenement shall be the valuation thereof under the Valuation Acts or the sum of ten pounds, whichever is in each case the lesser;

(e) where the Irish Land Commission is rated in respect of only one tenement of agricultural land in such county and the valuation under the Valuation Acts of the agricultural land included in such tenement exceeds ten pounds, the specified valuation of such agricultural land shall be ten pounds;

(f) where the Irish Land Commission is rated in respect of two or more tenements of agricultural land in such county and the total amount of the valuations under the Valuation Acts of all the agricultural land included in such tenements exceeds ten pounds, the specified valuation of the agricultural land included in each such tenement shall be the valuation thereof under the Valuation Acts or ten pounds, whichever is in each case the lesser;

(g) the following provision shall apply where, but only where, none of the foregoing paragraphs of this section applies, that is to say:—

(i) where a person is rated in respect of only one tenement of agricultural land in such county, the specified valuation of the agricultural land included in such tenement shall be ten pounds, and

(ii) where a person is rated in respect of two or more tenements of agricultural land in such county, such tenements shall for the purposes of this Act be deemed to form together a single tenement of agricultural land, and the specified valuation of the agricultural land included in such single tenement shall be ten pounds.

(2) In this section the word “county” shall be construed as meaning the county inclusive of all urban districts which are situate in such county and are mentioned in the second column of the Schedule to this Act and exclusive of all other urban districts situate in such county.

Location of agricultural land forming part of a single tenement.

3.—(1) Where—

(a) two or more tenements of agricultural land are deemed by virtue of the immediately preceding section to form together a single tenement for the purposes of this Act, and

(b) any one of such tenements is situate in the rating area of the council of a county, and

(c) any other of such tenements is situate in the rating area of the council of an urban district, the agricultural land included in such single tenement shall be deemed for the purposes of the subsequent provisions of this Act to be situate in the rating area of the council of such county.

(2) References in the subsequent provisions of this Act to agricultural land situate in a particular rating area shall be construed as including references to agricultural land deemed by this section to be situate in such rating area, and as excluding references to agricultural land deemed by this section to be situate in another rating area.

Definition of specified proportion.

4.—The specified proportion for the purposes of this Act of the specified valuation of any agricultural land shall be that amount of such specified valuation which bears to such specified valuation the same proportion as the grant payable under this Act to the council of the county or urban district in whose rating area such agricultural land is situate bears to the aggregate amount of all the specified valuations of agricultural land situate in such rating area.

Grants to county and urban district councils.

5.—(1) The Minister for Finance shall, in the financial year beginning on the 1st day of April, 1933, make out of moneys provided by the Oireachtas grants amounting in the aggregate to the sum of £250,000 (two hundred and fifty thousand pounds) to the respective councils of the several counties and urban districts specified in the first and second columns respectively of the Schedule to this Act.

(2) The amount of the grant to be made under this section to the council of each county mentioned in the first column of the Schedule to this Act and to the council of each urban district mentioned in the second column of the said Schedule shall be the sum stated in the third column of the said Schedule opposite the name of the county or urban district (as the case may be) of such council in the first or second column of the said Schedule.

Application of grants.

6.—(1) The grant made under this Act to any council of a county or of an urban district shall be applied by such council in making, in accordance with this Act, an allowance to every person rated in respect of agricultural land situate in the rating area of such council for the service of the local financial year beginning on the 1st day of April, 1933.

(2) The amount of the allowance to be made under this section to any person by a council shall be a sum equal to whichever is the less of the following, that is to say:—

(a) the specified proportion of the specified valuation (as defined by this Act) of the agricultural land situate in the rating area of such council in respect of which such person is rated for the service of the local financial year beginning on the 1st day of April, 1933;

(b) the amount of the rates payable by such person to such council in respect of the said financial year.

(3) Every allowance made under this section by a council shall be made either—

(a) by the issue by such council to the person entitled to such allowance of a note or statement (in this Act referred to as a credit note) declaring him to be entitled to credit for the amount of such allowance as against rates payable by him to such council in respect of the local financial year beginning on the 1st day of April, 1933, or any previous local financial year; or

(b) by an abatement made in accordance with the next following sub-section of the rates otherwise payable by such person to such council in respect of the local financial year beginning on the 1st day of April, 1933.

(4) Where a council decide to make an allowance under this section by an abatement of the rates for the local financial year commencing on the 1st day of April, 1933, otherwise payable to such council by the person entitled to such allowance, the following provisions shall have effect, that is to say:—

(a) where such person is rated by such council in respect of one tenement of agricultural land situate in the rating area of such council, such council shall make the said allowance by an abatement, equal to the amount of the said allowance, of the rates for the said local financial year otherwise payable by such person to such council in respect of such tenement;

(b) where such person is rated by such council in respect of two or more tenements of agricultural land situate in the rating area of such council, such council shall either—

(i) make the said allowance by an abatement, equal to the amount of the said allowance, of the rates for the said local financial year otherwise payable by such person to such council in respect of such one of the said tenements as such council may appoint, or

(ii) apportion in such shares as such council think fit the said allowance amongst such two or more of the said tenements as such council may appoint, and make in respect of each tenement so appointed an abatement, equal to the share of the said allowance so apportioned in respect of it, of the rates for the said financial year otherwise payable by such person to such council in respect of such tenement;

(c) every abatement of rates made under this sub-section shall be shown on the demand note for such rates.

(5) The issue by a council of any credit note under this section may be effected in either of the following ways, that is to say:—

(a) by delivering such credit note to the person entitled to the allowance made by the issue thereof or to his lawfully authorised agent;

(b) by sending by post such credit note in an envelope addressed to such person at the address in the books of such council for the service of demands for rates made on such person in respect of the tenement to which such credit note relates.

Realisation of credit notes.

7.—(1) Every credit note issued under this Act by the council of a county or an urban district to any person which is tendered by such person on or before the 31st day of March, 1934, in or towards payment of any rate made on such person by such council in respect of the service of the local financial year beginning on the 1st day of April, 1933, or any previous local financial year, shall be accepted and taken by such council as a payment of money to the amount of such credit note.

(2) Every person to whom a credit note is issued under this Act by the council of a county or an urban district and who has, before or after or partly before and partly after the passing of this Act, paid all rates for the service of the local financial year beginning on the 1st day of April, 1933, made on him by such council in respect of any agricultural land situate in the rating area of such council, shall be entitled, on delivering such credit note to such council on or before the 31st day of March, 1934, to be repaid by such council so much of the said rates so paid by him as is equal to the amount of such credit note.

(3) A person to whom a credit note is issued under this Act may claim the benefit of sub-section (1) of this section in respect of part of the amount of such credit note and the benefit of sub-section (2) of this section in respect of the residue of such amount, and whenever such claim is made the said sub-sections shall respectively apply to the respective parts of the amount of such credit note as if each such part were the whole amount of a credit note.

Application of Local Government (Rates on Small Dwellings) Act, 1928.

8.—(1) For the purposes of section 6 of the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928) (in this section referred to as the said Act), and for the purposes of that section as applied by section 9 of the said Act, the amount of any rate to which the said Act applies made on a person entitled to an allowance under this Act in respect of such rate shall be deemed to be the difference between the actual amount of such rate and the amount of such allowance.

(2) Whenever a rating authority as defined by the said Act is the owner of a small dwelling within the meaning of the said Act, this Act shall apply to such rating authority in relation to such small dwelling as if such rating authority were a person on whom a rate was made by such rating authority in respect of such small dwelling for the service of the local financial year beginning on the 1st day of April, 1933, and the rate so deemed to have been made were paid by such rating authority on or before the 31st day of March, 1934.

(3) The receipt by any person of an allowance under this Act shall not disentitle him to the benefit of the provisions of sub-section (1) of section 10 of the said Act if and so far as those provisions apply to him.

Disposal of unapplied balance of grants.

9.—Any balance of the grant made under this Act to the council of a county or of an urban district which remains in the hands of such council on the 1st day of April, 1934, and cannot, having regard to the provisions of this Act, be lawfully applied by such council for making allowances in respect of rates on agricultural land under this Act shall be applied by such council generally towards the relief of persons liable to such council for rates on agricultural land in any future financial year.

Calculation of allowances.

10.—In calculating for the purposes of this Act the amount of any allowance, any fraction of a penny less than a halfpenny shall be disregarded and any fraction of a penny equal to or greater than a halfpenny shall be reckoned as a penny.

Directions and instructions by the Minister.

11.—(1) The Minister may give to the councils of counties and to the councils of urban districts or to any such council such general or particular directions or instructions in relation to the carrying of this Act into execution as shall appear to the Minister to be necessary or proper for securing or facilitating the execution of this Act.

(2) Every direction or instruction given by the Minister before the passing of this Act which if given after such passing would have been authorised by the foregoing sub-section of this section shall be deemed to have been given under the authority of that sub-section.

(3) It shall be the duty of every council of a county or of an urban district to comply with every direction and instruction given or deemed to have been given by the Minister under this section to such council, and every act done (whether before or after the passing of this Act) by any such council in pursuance of any such direction or instruction shall be deemed to have been done or to be done under the authority of this Act and shall have and (if done before the passing of this Act) be deemed always to have had effect accordingly.

(4) Every act done by the council of a county or an urban district before and in anticipation of the passing of this Act shall have and be deemed always to have had all such (if any) validity and effect as it would have had if this Act had been in force when such act was done.

Short title.

12.—This Act may be cited as the Rates on Agricultural Land (Relief) Act, 1933.

SCHEDULE.

Amounts of grants.