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Payments to Minister by local authorities.
[1933 UA, s. 26; 1938 UA, s. 6; 1940 UA, s. 2]
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153.—(1) In every financial year there shall be paid to the Minister, in such manner as he may direct, the following sums—
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(a) by the corporation of every county borough and of the borough of Dún Laoghaire, a sum equal to one-sixth of 49p in the pound on the rateable value at the beginning of the immediately preceding local financial year of such county borough or the borough of Dún Laoghaire, as the case may be;
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(b) by the corporation or council, as the case may be, of every urban area (other than an urban area which is a county borough or the borough of Dún Laoghaire) a sum equal to one quarter of 15p in the pound on the rateable value at the beginning of the immediately preceding local financial year of such urban area.
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[1940 UA, s. 2; 1971 LG, s. 1]
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(2) (a) In subsection (1) “rateable value” means in relation to any urban area the aggregate amount of the valuations under the Valuation Acts of all hereditaments situate in that urban area in respect of which any rate is payable or, in the case of an unoccupied hereditament, would be payable if the hereditament were occupied, whether such rate is payable to the corporation or the council of the said urban area or to some other authority having power by statute to make and levy rates, and whether such rate is, in the case of any particular hereditament, payable on the valuation thereof under the said Acts or on a fraction of that valuation.
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[
S.I. No. 215 of 1974
]
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(b) Whenever the rateable value of an urban area at the beginning of a financial year is being calculated for the purposes of this section, regard shall be had to all appeals under the Valuation Acts determined on or before the 31st day of March in the next following financial year and no regard shall be had to any such appeal determined after that date.
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[
S.I. No. 215 of 1974
]
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(3) It shall be the duty of every corporation or council, as the case may be, by whom money is payable to the Minister under this section in a local financial year to pay such money to the Minister in four equal instalments, on 31st March, 30th June, 30th September, and 31st December in such year.
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(4) Any money payable to the Minister under this section shall be raised by means of the municipal rate.
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[1933 UA, s. 26]
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(5) Where, under this section, any money is due and payable to the Minister by a local authority, the amount thereof may be deducted from any money payable to that local authority from funds provided by the Oireachtas for any purpose whatsoever.
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[1933 UA, s. 27]
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(6) Any moneys transferred or paid to the Minister under this section shall be paid into or disposed of for the benefit of the Exchequer in such manner as the Minister for Finance shall direct.
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