Local Government (Remission of Rates) Act, 1940
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Definitions. |
1.—(1) In this Act— | |
the expression “the Commissioner” means the Commissioner of Valuation; | ||
the word “valuation” means a valuation under the Valuation Acts; | ||
the expression “revised valuation list” means a revised valuation list under the Valuation Acts; | ||
the expression “the prescribed period” means the period beginning on the 1st day of October, 1939, and ending on the 30th day of September, 1942; | ||
the word “residence” does not include— | ||
(a) any cottage erected under the Labourers Acts, 1883 to 1937; | ||
(b) any house erected under the Housing of the Working Classes Acts, 1890 to 1931, as amended by the Housing (Financial and Miscellaneous Provisions) Act, 1932 (No. 19 of 1932); | ||
(c) any house in respect of which a grant is made under the Housing (Financial and Miscellaneous Provisions) Acts, 1932 to 1939; or | ||
(d) any house in relation to which any relief in respect of rates is given by the Housing (Gaeltacht) Acts, 1929 to 1939; | ||
but, save as aforesaid, the said word means any building or part of a building constructed and designed for the residence of a separate family and including any servants' accommodation, motor-house, garden house or other outbuilding constructed and designed so as to be suitable for use with such building or part of a building for the purposes thereof. | ||
(2) For the purposes of this Act the following provisions shall have effect, that is to say:— | ||
(a) where a residence is enlarged or improved and such enlargement or improvement does not consist wholly or partly of an enlargement or improvement adding to or improving the amenities of such residence as a residence for a separate family or otherwise rendering such residence more desirable for that purpose, this Act shall be deemed not to apply in respect of such enlargement or improvement, and | ||
(b) where a residence is enlarged or improved and such enlargement or improvement consists partly of an enlargement or improvement adding to or improving the amenities of such residence as a residence for a separate family or otherwise rendering such residence more desirable for that purpose, this Act shall be deemed to apply in respect of so much only of such enlargement or improvement as adds to or improves such amenities or otherwise renders such residence more desirable as aforesaid, | ||
and in this Act the words “enlargement” and “improvement” shall be construed accordingly. |