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Number 17 of 1985
FARM TAX ACT, 1985
ARRANGEMENT OF SECTIONS
The Farm Tax Tribunal
Acts Referred to | |
1976, No. 8 | |
1955, No. 12 | |
1956, No. 45 | |
Civil Service Regulation Acts, 1956 and 1958 | |
1963, No. 33 | |
1977, No. 30 | |
1968, No. 7 | |
Income Tax Acts | |
Preferential Payments in Bankruptcy (Ireland) Act, 1889 | 1889, c. 60 |
Public Offices (Fees) Act, 1879 | 1879, c. 58 |
1964, No. 16 | |
1954, No. 25 | |
Superannuation Acts, 1834 to 1963 | |
Valuation Acts | |
Number 17 of 1985
FARM TAX ACT, 1985
Interpretation.
1.—(1) In this Act, save where the context otherwise requires—
“adjusted acre” and “adjusted acreage” have the meanings respectively assigned to them by section 2 of this Act;
“agriculture” means husbandry and includes horticulture, fruit growing, seed growing, dairy farming and livestock breeding and keeping and the use of land as grazing land, meadow land, osier land, market gardens and nursery grounds;
“agricultural land” means land wholly or mainly used, or reasonably capable of being wholly or mainly used, for the purposes of husbandry, but does not include land developed as commercial woodland or for use wholly or mainly for sport;
“agricultural land holding” means the aggregate of the land in the occupation of the same person or persons;
“classification list” has the meaning assigned to it by section 4 of this Act;
“the Commissioner” means the holder of the office of Farm Tax Commissioner established by section 14 of this Act;
“farm tax” means the tax chargeable by virtue of section 9 of this Act;
“functions” includes powers and duties and references to the performance of a function include references to the exercise of a power and the carrying out of a duty;
“interest”, in relation to farm tax, means interest payable under section 11 (7) of this Act in respect of farm tax;
“local authority” means the council of a county, the corporation of a county or other borough or the council of an urban district;
“the Minister” means the Minister for the Environment;
“occupier”, in relation to land, an agricultural land holding, or part of such a holding, or a taxable farm, means the person entitled to the immediate use or enjoyment of the land, the holding or the farm, as may be appropriate, whether actually used or enjoyed or not, and—
(a) where a person is in possession of land or such a holding or farm in the capacity of an employee or agent of, or a trustee or caretaker for, another person, that other person shall be deemed, for the purposes of this Act, to be entitled to the immediate use or enjoyment of the land, holding or farm, and
(b) where a person is in possession of land or such a holding or farm as a personal representative of a deceased occupier thereof or is in adverse possession of land or such a holding or farm, he shall be deemed, for the purposes of this Act, to be entitled to the immediate use or enjoyment of the land, holding or farm, and
(c) where a person is in possession of land or such a holding or farm under a letting in conacre or for the purposes of agistment or for temporary depastureage, the person from whom he holds it shall be deemed, for the purposes of this Act, to be entitled to the immediate use or enjoyment of the land, holding or farm:
Provided, however, that where the land, holding or farm is subject to a discretionary trust (within the meaning of the Capital Acquisitions Tax Act, 1976, as amended) and no person is in possession of it as of right, the trustees of the trust shall be deemed, for the purposes of this Act, to be entitled to the immediate use or enjoyment of the land, holding or farm,
and cognate words shall be construed accordingly;
“prescribed” means prescribed by regulations made by the Minister;
“prescribed by the Minister for Finance” means prescribed by regulations made by the Minister for Finance;
“taxable farm” has the meaning assigned to it by section 3 of this Act;
“revision list” has the meaning assigned to it by section 7 (5) of this Act;
“the Tribunal” means the Farm Tax Tribunal established by section 8 of this Act.
(2) (a) Subject to paragraph (b) of this subsection a person connected with another person shall be deemed, for the purposes of this Act, to be the same person as that other person.
(b) Where—
(i) a person who is the occupier of an agricultural land holding is a relative (within the meaning of section 16 (3) of the Finance (Miscellaneous Provisions) Act, 1968, as modified by paragraph (c) of this subsection) of a person who is the occupier of another agricultural land holding, and
(ii) each holding is farmed and managed by its occupier separately from the other holding,
the first-mentioned person shall be deemed, for the purposes of this Act, not to be connected with the second-mentioned person.
(c) Any question whether a person is connected with another person shall, for the purposes of this Act, be determined in accordance with section 16 (3) of the Finance (Miscellaneous Provisions) Act, 1968, subject to the modification that “relative” in the said section 16 (3) shall be construed as including a direct descendant of a brother or sister.
Adjusted acre.
2.—(1) In this Act, subject to subsection (2) of this section, “adjusted acre” means any area of agricultural land (whether equal to or greater than one acre) the estimated capacity of which for agricultural production is equivalent to the capacity for such production of one acre of land capable of the estimated highest such production in the State and “adjusted acreage”, in relation to an agricultural land holding, means the total area of agricultural land of that holding expressed in adjusted acres.
(2) In estimating, for the purposes of this section, the capacity for agricultural production of land in any place—
(a) regard shall be had to—
(i) the range of uses to which the land can be put for the purposes of agricultural production,
(ii) the adequacy of the means of access to the land, and
(iii) the following, and any other natural phenomena affecting the capacity of the land for agricultural production:
(I) the nature and quality of the soil,
(II) the location and climate of the place,
(III) whether the land is flat or sloping and, if it is sloping, the direction and the degree of the slope,
(IV) whether the land is sheltered and whether the land is overlooked by hills or mountains,
(V) the structure of the agricultural land holding of which the land forms part,
(VI) the natural drainage of the land and any arterial, local or other drainage affecting the land and provided by a State authority (within the meaning of the State Property Act, 1954) or a local authority,
(VII) the adequacy of the water supply to the land, and
(VIII) the accessibility of the land to, and its capacity to support, farm machinery and farm stock and to resist damage to it by farm machinery and farm stock,
(b) it shall be assumed that the land has been, is being and will continue to be, farmed, and that the land and the business of farming the land, has been, is being, and will continue to be, managed reasonably and reasonably efficiently, and
(c) (i) if investment in the land is at a level that is higher than a reasonable level for land generally or falls short of such a level, any capacity of the land for agricultural production, or any lack of such capacity in the land, that is attributable to the part of such investment that is higher than such reasonable level as aforesaid, or, as the case may be, to the short-fall shall be disregarded.
(ii) In subparagraph (i) of this paragraph “investment”, in relation to land, means investment in the land in respect of—
(I) the application of fertilisers or other substances for improving the land for agricultural use,
(II) the levelling and general reclamation of the land,
(III) the clearance of boulders, stones, trees, weeds, gorse or other unwanted vegetation from the land,
(IV) the provision and maintenance of a supply of water and of drains and ditches for the land,
(V) the cutting of hedges on, and the provision and maintenance of shelter for, the land,
(VI) the construction and maintenance of farm buildings, yards, slurry or silage pits and roadways on the land, or
(VII) the provision of machines (including farm machinery) for use on the land,
or in respect of other similar matters.
Taxable farm.
3.—(1) In this Act, subject to the provisions of this section, a “taxable farm” means an agricultural land holding which is listed in a classification list or classification lists and the adjusted acreage of which is not less than 20 adjusted acres.
(2) Where—
(a) an agricultural land holding (referred to subsequently in this subsection as the first-mentioned holding) listed in a classification list or classification lists is occupied by two or more persons, whether as joint tenants, tenants in common or otherwise, and
(b) one of the persons (referred to subsequently in this subsection as the first-mentioned person) is the sole occupier or an occupier as a joint tenant, tenant in common or otherwise with one or more other persons (one, at least, of whom is not the same person as the person or one of the persons who is the other occupier or one of the other occupiers of the first-mentioned holding) of another agricultural land holding listed in a classification list or classification lists, the local authority or local authorities in whose functional area or functional areas the first-mentioned holding is situated shall, after consultation with the Commissioner apportion the adjusted acreage of the first-mentioned holding between the persons occupying it in such manner as the authority or authorities aforesaid considers or consider just and shall, within 14 days of such apportionment, send by post or give to the occupiers of the first-mentioned holding notice in writing, and particulars in writing, of the apportionment and, in relation to the first year for which farm tax in respect of the first-mentioned holding is, after the receipt by those occupiers of such notice, demanded and each subsequent year—
(i) the adjusted acreage so apportioned to the first-mentioned person shall be added to the adjusted acreage, apportioned under this section where appropriate, of the other holding of the first-mentioned person,
(ii) the total such acreage referred to in paragraph (i) of this subsection shall be deemed, for the purposes of this Act, to constitute one agricultural land holding and to have an adjusted acreage equal to the sum of the adjusted acreages aforesaid, and
(iii) the adjusted acreage of the first-mentioned holding so apportioned to the first-mentioned person shall be deemed, for the purposes of this Act, not to be part of the adjusted acreage of the first-mentioned holding.
(3) An area larger than 20 adjusted acres may be prescribed, by the Minister for Finance, for the purposes of subsection (1) of this section and subsection (3) of section 4 of this Act for any year during the period from the passing of this Act to the end of the year immediately following that in which the compilation of the classification lists is completed, and those subsections shall, for any year for which an area stands so prescribed as aforesaid, have effect as if the area standing so prescribed were substituted for the area for the time being specified in those subsections.
Classification of agricultural land holdings.
4.—(1) The Commissioner shall compile a list (to be known as a classification list) in such form as may be determined by the Minister for Finance in respect of the functional area of each local authority in the State of every agricultural land holding in that functional area the adjusted acreage of which is determined under subsection (3) of this section and (as respects such holdings parts of which are situated in the functional areas of more than one local authority) of the part in that functional area.
(2) Each classification list shall be signed by the Commissioner and shall state the name, address and description (in so far as they are known to the Commissioner) of any owner and occupier, the acreage, the adjusted acreage (as determined by the Commissioner under this section) and the location, of each agricultural land holding, or part of such a holding, listed in the list.
(3) The Commissioner shall determine the adjusted acreage of—
(a) every agricultural land holding the adjusted acreage of which is not less than 20 adjusted acres,
(b) every agricultural land holding the adjusted acreage of which is less than 20 adjusted acres but is such that, if it were added to the adjusted acreage of any part or parts of an agricultural land holding or holdings apportioned under section 3 of this Act to the person who occupies the first-mentioned holding, the total of the adjusted acreages would, in the opinion of the Commissioner, be not less than 20 adjusted acres,
(c) every agricultural land holding which is occupied by two or more persons whether as joint tenants, tenants in common or otherwise and the adjusted acreage of which is such that, if it were apportioned under section 3 of this Act and the part so apportioned to any of those persons were added to the adjusted acreage of any other agricultural land holding or holdings, apportioned under the said section 3 where appropriate, occupied by that person, the total of the adjusted acreages, as so apportioned where appropriate, would, in the opinion of the Commissioner, be not less than 20 adjusted acres,
and, as respects such a holding situated in the functional area of more than one local authority, shall determine the adjusted acreages of the parts of the holding in each such area.
(4) The Commissioner may, if he thinks it appropriate to do so, determine the adjusted acreage of an agricultural land holding under this section and list the holding and enter the particulars in relation thereto specified in subsection (2) of this section in a classification list notwithstanding the fact that—
(a) owing to having been prevented from doing so, no officer has, pursuant to section 17 of this Act, entered the holding for the purposes of this section, or
(b) in response to a request for information by an officer of the Commissioner under the said section 17, no information in relation to the land, or information in relation to the land that is inadequate, false or misleading in a material particular, has been furnished to any such officer under that section.
(5) The Commissioner—
(a) shall, as soon as may be after the 1st day of September, 1986, but not more than one month after that date, send to the local authorities to whose functional areas they relate copies of the classification lists compiled under this section during the period ending on that date, whether or not the compilation has in each case been completed,
(b) shall, as soon as may be after the 1st day of March, 1987, but not more than one month after that date, send to the local authorities to whose functional areas they relate copies of the classification lists the compilation of which was continued under this section during the period of 6 months ending on that date, whether or not the compilation has in each case been completed,
(c) shall, as soon as may be after the 1st day of September, 1987, but not more than one month after that date, send to the local authorities to whose functional areas they relate copies of the classification lists the compilation of which was continued under this section during the period of 6 months ending on that date, whether or not the compilation has in each case been completed, and
(d) shall, as soon as may be after each subsequent 1st day of September until the compilation of all the classification lists has been completed, but not more than one month after each such date, send to the local authorities to whose functional areas they relate copies of those classification lists the compilation of which was continued during the periods of 12 months ending on those dates.
Display of classification lists.
5.—(1) A local authority shall, within 14 days of the receipt by it of a copy of a classification list compiled under section 4 (1) of this Act—
(a) publish a notice in a newspaper circulating in its functional area stating that a copy of the list may be inspected at specified offices of the local authority in that area between 10 a.m. and 5 p.m. on specified days during the 21 days immediately following such publication, and
(b) send by post or give to each owner and occupier of an agricultural land holding, or part of such a holding, specified in the list of whose existence and name and address it is aware and to whom such a copy has not previously been sent under this paragraph a copy of the particulars in the list relating to the holding or part.
(2) A copy of a classification list referred to in a notice under subsection (1) of this section shall be made available for inspection by members of the public at the offices, on the days and between the times, specified in the notice and members of the public shall be permitted to enter those offices and inspect the copy on the days and between the times aforesaid.
Appeals in relation to classification lists.
6.—(1) (a) An owner or occupier of an agricultural land holding, or part of such a holding, listed in a classification list may, by notice in writing, sent by post or given by him or on his behalf to the Commissioner, within 28 days of the first publication pursuant to section 5 of this Act following such listing of a notice in respect of the list, appeal against any of the particulars entered in the list in relation to the holding, or the part.
(b) A local authority may, by notice in writing sent by post or given to the Commissioner, within 28 days of the publication pursuant to the said section 5 of a notice in respect of the relevant classification list—
(i) appeal against any of the particulars in the list in relation to any agricultural land holding, or part of such a holding, in its functional area listed in the list, or
(ii) apply for the listing in the list of an agricultural land holding, or part of such a holding, not previously so listed and for the entry in the list of the relevant particulars in relation to such holding or part,
and, upon receipt of a notice under this paragraph, the Commissioner shall, as soon as may be, cause a copy of the relevant particulars therefrom to be sent by post or given to any owner or occupier, whose name and address are entered in the list or specified in the notice, of the agricultural land holding, or part of such a holding, concerned.
(2) A notice under subsection (1) of this section shall contain the particulars, where appropriate, entered in the relevant classification list of the agricultural land holding, or part of such a holding, to which the appeal or application concerned relates and particulars of the amendment sought and of the grounds for the appeal or application.
(3) The Commissioner shall, as soon as may be after the receipt by him of a notice under subsection (1) of this section, cause the owner or occupier concerned to be informed, by notice in writing sent by post or given to him that he may, within 28 days of the receipt of the notification, make representations in writing to the Commissioner in relation to the matter and, having considered any such representations made within the time so specified, the Commissioner shall determine whether the relevant classification list should be amended and, if he determines that it should be amended, he shall determine the amendment and cause the relevant classification list to be amended accordingly.
(4) Where, as a consequence of a determination under subsection (3) of this section, a classification list is amended, the Commissioner shall, as soon as may be, cause notice in writing of the amendment to be sent by post or given to any owner or occupier of whose existence and name and address he is aware of any agricultural land holding (other than that to which the appeal or application concerned relates) affected by the amendment.
(5) The Commissioner shall in each year, until and including the year after the year in which the compilation of the classification lists under section 4 of this Act is completed and any appeals or applications in relation thereto under this section have been determined by him, compile—
(a) a list, in respect of the functional area of each local authority concerned, of the appeals and applications brought under subsection (1) of this section that were determined during the year immediately preceding in relation to agricultural land holdings and parts of such holdings situated in that area in respect of which amendments of the classification lists concerned fell to be, and were, made, and
(b) a list, in respect of the functional area of each local authority concerned, of the appeals and applications brought under the said subsection (1) that were determined during the year immediately preceding in relation to agricultural land holdings and parts of such holdings situated in that area in respect of which amendments of the classification lists concerned did not fall to be, and were not, made.
(6) (a) Each list compiled by the Commissioner under subsection (5) of this section shall be signed by the Commissioner, and shall state the name, address and description (in so far as they are known to the Commissioner) of any owner and occupier, the acreage, the adjusted acreage and the location of each agricultural land holding, or part of such a holding, listed in the list.
(b) Each list referred to in paragraph (a) of the said subsection (5) shall specify any amendment of the relevant classification list made under this section in the year to which the list relates, and particulars of any determination under subsection (10) (a) of this section, affecting an agricultural land holding, or part of such a holding, listed in the list.
(7) The Commissioner shall, as soon as may be in each year, send to each local authority concerned a copy of any lists compiled by him under subsection (5) of this section in relation to the functional area of the authority in respect of the immediately preceding year.
(8) A local authority shall, within 14 days of the receipt by it of a copy of a list compiled under subsection (5) of this section—
(a) publish a notice in a newspaper circulating in its functional area stating that a copy of the list may be inspected at specified offices of the local authority in that area between 10 a.m. and 5 p.m. on specified days during the 21 days immediately following such publication, and
(b) send by post or give to each owner and occupier of an agricultural land holding, or part of such a holding, specified in the list of whose existence and name and address it is aware notice in writing of whichever of the following is appropriate:
(i) any amendment made under this section of the relevant classification list, and particulars of any determination under subsection (10) (a) of this section, affecting the holding or part, or
(ii) the fact that no such amendment was made.
(9) A copy of a list referred to in a notice under subsection (8) of this section shall be made available for inspection by members of the public at the offices, on the days and between the times, specified in the notice and members of the public shall be permitted to enter those offices and inspect the copy on the days and between the times aforesaid.
(10) An amendment of a classification list under this section or (in the case of an appeal from a determination under this section) section 8 of this Act shall have effect—
(a) in the case of an application under subsection (1) (b) (ii) of this section, as on and from such date as may be determined by the Commissioner or, where appropriate, the Tribunal or the High Court, and
(b) in any other case, as on and from the date of the first publication pursuant to section 5 of this Act of a notice under that section following the determination under section 4 (3) of this Act in respect of the agricultural land holding concerned.
Revision of classification lists.
7.—(1) (a) An owner or occupier of an agricultural land holding, or part of such a holding, listed in a classification list may, by notice in writing sent by post or given by him or on his behalf to the Commissioner, apply at any time for the revision of any of the particulars entered in the list in relation to the holding or the part.
(b) A local authority may, by notice in writing sent by post or given to the Commissioner, apply at any time for—
(i) the revision of any of the particulars in the list in relation to any agricultural land holding, or part of such a holding, in its functional area listed in the relevant classification list, or
(ii) the listing in the relevant classification list of an agricultural land holding, or part of such a holding, not previously so listed and for the entry in the list of the relevant particulars in relation to such holding or part,
and, upon receipt of a notice under this paragraph, the Commissioner shall, as soon as may be, cause a copy of the relevant particulars therefrom to be sent by post or given to any owner or occupier, whose name and address are entered in the list or specified in the notice, of the agricultural land holding, or part of such a holding, concerned.
(2) A notice under subsection (1) of this section shall contain the particulars, where appropriate, entered in the relevant classification list of the agricultural land holding, or part of such a holding, to which the application concerned relates and particulars of the revision sought and of the grounds for the application.
(3) Subject to subsection (12) of this section, the Commissioner shall, as soon as may be after the receipt by him of a notice under subsection (1) of this section, cause the owner or occupier concerned to be informed, by notice in writing sent by post or given to him that he may, within 28 days of the receipt of the notification, make representations in writing to the Commissioner in relation to the matter and, having considered any such representations made within the time so specified, the Commissioner shall determine whether the relevant classification list should be amended, and if he determines that it should be amended, he shall determine the amendment and cause the relevant classification list to be amended accordingly.
(4) Where, as a consequence of a determination under subsection (3) of this section, a classification list is amended, the Commissioner shall, as soon as may be, cause notice in writing of the amendment to be sent by post or given to the owner or occupier of whose existence and name and address he is aware of any agricultural land holding (other than that to which the application relates) affected by the amendment.
(5) The Commissioner shall before the 1st day of November in each year compile—
(a) a list (to be known as a revision list) in respect of the functional area of each local authority concerned, of the applications brought under subsection (1) of this section that were determined during the 12 months ending on the 30th day of September in that year in relation to agricultural land holdings, and parts of such holdings, situated in that area in respect of which amendments of the classification lists concerned fell to be, and were, made, and
(b) a list, in respect of the functional area of each local authority concerned, of the applications brought under the said subsection (1) that were determined during the 12 months aforesaid in relation to agricultural land holdings, and parts of such holdings, situated in that area in respect of which amendments of the classification lists concerned did not fall to be, and were not, made.
(6) (a) Each list compiled by the Commissioner under subsection (5) of this section shall be signed by the Commissioner and shall state the name, address and description (in so far as they are known to the Commissioner) of any owner and occupier, the acreage, the adjusted acreage and the location of each agricultural land holding, or part of such a holding, listed in the list.
(b) Each revision list shall specify any amendment of the relevant classification list made under this section, or any determination made under subsection (10) (a) of this section, in the period of 12 months to which the list relates and affecting an agricultural land holding, or part of such a holding, listed in the list.
(7) The Commissioner shall, not later than the 1st day of November in each year, send to each local authority concerned a copy of any revision list or other list compiled by him under subsection (5) of this section in relation to the functional area of the authority in the 12 months ending on the 30th day of September in that year.
(8) A local authority shall within 14 days of the receipt by it of a copy of a revision list or other list compiled under subsection (5) of this section—
(a) publish a notice in a newspaper circulating in its functional area stating that a copy of the list may be inspected at specified offices of the local authority in that area between 10 a.m. and 5 p.m. on specified days during the 21 days immediately following such publication, and
(b) send by post or give to each owner and occupier of an agricultural land holding, or part of such a holding, specified in the list of whose existence and name and address it is aware, notice in writing of whichever of the following is appropriate:
(i) any amendment made under this section of the relevant classification list, and particulars of any determination under subsection (10) (a) of this section, affecting the holding or part, or
(ii) the fact that no such amendment was made.
(9) A copy of a list referred to in a notice under subsection (8) of this section shall be made available for inspection by members of the public at the offices, on the days and between the times, specified in the notice and members of the public shall be permitted to enter those offices and inspect the copy on the days and between the times aforesaid.
(10) An amendment of a classification list under this section or (in the case of an appeal from a determination under this section) section 8 of this Act shall have effect as follows:
(a) in case, as respects the agricultural land holding concerned, there has been conduct of the kind specified in section 17 (4) of this Act by the occupier of the holding or his servant or agent, for such year as may be determined by the Commissioner or, where appropriate, the Tribunal or the High Court (including a year prior to the year in which the application under this section to which the amendment relates is made) and for each subsequent year, and
(b) in any other case, for the year next following the year in which the relevant application under subsection (1) of this section was made and for each subsequent year,
and, where, in a case to which paragraph (a) of this subsection applies, an amount in respect of farm tax or additional farm tax is payable for any year in consequence of such an amendment, it shall be deemed, for the purposes of this Act, to have been demanded under section 11 of this Act for that year on the date of the expiration in that year of the period specified in section 12 (2) of this Act or, if a date was prescribed under subsection (2) of the said section 11 for that year, that date.
(11) A date other than any date specified in subsections (5) and (7) of this section may be prescribed by the Minister for Finance for the purposes of those subsections and those subsections shall, during any period in which a date stands so prescribed as aforesaid have effect as if the date standing so prescribed were substituted for the date aforesaid standing specified in the said subsection (5) or (7), as the case may be, immediately before such prescription.
(12) (a) An application under this section shall not be entertained by the Commissioner if he determines that the circumstances governing the adjusted acreage of the holding concerned have not materially changed since its determination or latest revision (if any) under this Act and he shall notify the person making such an application of his determination.
(b) The first entry on land comprised in the holding concerned by an officer of the Commissioner following the prevention of such entry or following the obstruction or hindrance of an officer of the Commissioner in the performance of his functions under section 17 of this Act in relation to the land shall be deemed for the purposes of paragraph (a) of this subsection to be a material change of circumstances governing the adjusted acreage of the land and, in a case where subsection (8) of that section has had effect and the first such entry as aforesaid on the land comprised in the holding concerned has been made, an application under this section in relation to the holding concerned shall, notwithstanding that subsection, be entertained by the Commissioner.
Establishment of, and appeals to, Farm Tax Tribunal.
8.—(1) (a) There shall, by virtue of this section, be established on such date as may be prescribed by the Minister for Finance a tribunal, to be known as the Farm Tax Tribunal and in this Act referred to as the Tribunal, to hear and determine appeals under subsections (2) and (3) of this section.
(b) The provisions of the Schedule to this Act shall have effect in relation to the Tribunal.
(2) (a) (i) An owner or occupier of an agricultural land holding, may, by notice in writing sent by post or given by him or on his behalf to the Tribunal within 28 days from the date of the publication, pursuant to subsection (8) of section 6 of this Act or subsection (8) of section 7 of this Act, of a notice in relation to a determination under the said section 6 or 7, as the case may be, or of the receipt of the notification under subsection (12) of the said section 7 appeal to the Tribunal from the determination.
(ii) A local authority may, by notice in writing sent by post or given to the Tribunal within 28 days from the date of the publication, pursuant to subsection (8) of section 6 of this Act or subsection (8) of section 7 of this Act, of a notice in relation to a determination under the said section 6 or 7, as the case may be, or of the receipt of the notification under subsection (12) of the said section 7 appeal to the Tribunal from the determination.
(b) A notice under paragraph (a) of this subsection shall contain the particulars, where appropriate, entered in the relevant classification list of the agricultural land holding, or part of such a holding, to which the appeal concerned relates and particulars of the determination appealed against and of the grounds for the appeal.
(c) The Tribunal shall transmit a copy of every notice received by it under paragraph (a) of this subsection to the Commissioner (who shall be the respondent in, and be entitled to be heard and to adduce evidence at the hearing of, the appeal concerned) and to any other person appearing to have an interest in or to be likely to be affected by the determination of the appeal concerned and that person shall be entitled to be heard and to adduce evidence at the hearing of the appeal.
(3) (a) An occupier of an agricultural land holding may, by notice in writing sent by post or given to the Tribunal, within 28 days from the date on which notification of an apportionment of the adjusted acreage of the holding under section 3 of this Act was sent or given to him under the said section 3, appeal to the Tribunal against the apportionment.
(b) A notice under paragraph (a) of this subsection shall contain the particulars entered in the relevant classification list of the agricultural land holding to which the appeal concerned relates and particulars of the apportionment appealed against and of the grounds for the appeal.
(c) The Tribunal shall transmit a copy of every notice received by it under paragraph (a) of this subsection to the occupiers (other than the occupier bringing the appeal) of the agricultural land holding concerned, to every local authority concerned (who shall be the respondents in, and be entitled to be heard and to adduce evidence at the hearing of, the appeal concerned) and to any other person appearing to have an interest in or to be likely to be affected by the determination of the appeal concerned and that person shall be entitled to be heard and to adduce evidence at the hearing of the appeal.
(d) A variation of an apportionment under section 3 of this Act made under subsection (1) of this section or (in the case of an appeal from a determination under that subsection) subsection (4) of this section shall have effect as on and from the date of the receipt by the occupier concerned of the relevant notification referred to in paragraph (a) of this subsection.
(4) A party to an appeal to the Tribunal or any other owner or occupier of an agricultural land holding affected by the determination may, within 28 days of the announcement of the determination of the appeal by the Tribunal, appeal from the determination to the High Court on a point of law.
(5) The Commissioner shall as soon as may be cause the appropriate classification list to be amended, where any such amendment falls to be made pursuant to a determination of the Tribunal or a decision of the High Court in relation to an appeal under this section and shall notify in writing the local authority, or local authorities, concerned of the amendment.
(6) The Minister for Finance may, with the consent of the Minister for the Public Service, from time to time appoint from among his officers such and so many persons as he considers necessary to assist the Tribunal in the performance of its functions under this Act.
Charge of farm tax.
9.—(1) There shall be charged, levied and paid for each year, beginning with such year as may be prescribed, in respect of every taxable farm a tax to be called farm tax.
(2) (a) Subject to paragraphs (b) and (c) of this subsection and to section 21 of this Act, farm tax in respect of a taxable farm for any year shall be paid by the person who stands entered as the occupier of the farm in the relevant classification list or classification lists on the date on which the rate of farm tax for that year is prescribed under subsection (4) of this section to the local authority or local authorities in whose functional area or functional areas the farm is situated.
(b) Where, on the date on which the rate of farm tax for any year is prescribed as aforesaid, two or more persons (whether as joint tenants, tenants in common or otherwise and whether or not they or some of them are connected with one another) stand entered in the relevant classification list or classification lists as the occupiers of a taxable farm and none of them is a person to whom a part of the farm is apportioned under section 3 (2) of this Act, those persons shall be jointly and severally liable for the payment to the local authority or local authorities in whose functional area or functional areas the farm is situated of the farm tax payable in respect of the farm for that year.
(c) Where, on the date on which the rate of farm tax for any year is prescribed as aforesaid—
(i) two or more persons stand entered in the relevant classification list or classification lists as the occupiers of a taxable farm,
(ii) one or more of them is a person or persons to whom a part or parts of an agricultural land holding constituting the farm is or are apportioned under the said section 3 (2), and
(iii) one or more of them is or are not a person or persons to whom a part or parts of the holding aforesaid is or are apportioned as aforesaid,
the person or persons referred to in subparagraph (iii) of this paragraph shall be liable (jointly and severally if there is more than one such person) for the payment to the local authority or local authorities in whose functional area or functional areas the farm is situated of the farm tax (if any) payable for that year in respect of so much of the farm as is not apportioned as aforesaid.
(3) Where a taxable farm is situated in the functional area of more than one local authority, such amount of the farm tax payable in respect of the farm as is calculated by reference to the adjusted acreage of the part of the farm situated in the functional area of any such authority shall be paid to that authority.
(4) (a) Farm tax shall, subject to section 10 of this Act, be paid in each year in which it is payable by virtue of subsection (1) of this section in respect of taxable farms at such rate as may be prescribed for that year per adjusted acre of the adjusted acreages standing entered in respect of the agricultural land holdings, or parts of such holdings, constituting the farms in the relevant classification lists on the date on which the rate of farm tax for that year is prescribed under this subsection.
(b) (i) Notwithstanding paragraph (a) of this subsection, there shall be prescribed under that paragraph for the first year for which farm tax is payable by virtue of subsection (1) of this section a rate of £10 per adjusted acre as the rate of farm tax and there shall be prescribed under that paragraph for any year for which farm tax is payable as aforesaid (other than the first such year) a rate of farm tax that bears the same proportion to £10 as the estimated level of farm incomes in the immediately preceding year bears to the estimated level of farm incomes in the year 1985.
(ii) In this paragraph “the estimated level of farm incomes”—
(I) in relation to the year 1985, means the income arising from self-employment, and other trading income, in agriculture for that year as estimated by the Central Statistics Office and published in the Irish Statistical Bulletin issued by that Office for the month of June in the year 1986, and
(II) in relation to any other year, means the income arising from self-employment, and other trading income, in agriculture as estimated by the Director of the Central Statistics Office and furnished in writing to the Minister before the end of that year or as early as may be in the year immediately following that year.
(5) Where the total adjusted acreage of a taxable farm consists of a number of adjusted acres and a fraction of an adjusted acre, there shall be paid in respect of the fraction farm tax of an amount bearing the same proportion to the rate of farm tax on one adjusted acre as the fraction bears to one adjusted acre.
(6) References in this section and in section 11 of this Act to the person who stands entered in a classification list or classification lists as the occupier of a taxable farm, or part of a taxable farm, are references to the person who stands entered in that list as the occupier of the agricultural land holding, or part of such a holding, constituting that farm or that part of a farm or, as the case may be, to the person who is the occupier of an agricultural land holding, or part of such a holding, referred to in section 3 (2) (ii) of this Act constituting the taxable farm, or part of the taxable farm.
(7) A person and an adjusted acreage shall be deemed, for the purposes of this Act, not to stand entered in a classification list on a particular date unless the local authority concerned has been notified under this Act of such entry on or before that date.
Marginal relief.
10.—Where the adjusted acreage of an agricultural land holding constituting, a taxable farm standing entered in the relevant classification list or classification lists on the date on which the rate of farm tax for any year is prescribed under section 9 (4) of this Act equals the number of adjusted acres standing specified for that year in section 3 (1) of this Act or exceeds that number by not more than 4 adjusted acres, the farm tax payable in respect of the farm for that year shall be reduced—
(a) if the adjusted acreage equals the number aforesaid or if the excess is 1 adjusted acre or less, by 4/5ths of the farm tax payable apart from this section,
(b) if the excess is more than 1 adjusted acre but not more than 2 adjusted acres, by 3/5ths of the farm tax payable apart from this section,
(c) if the excess is more than 2 adjusted acres but not more than 3 adjusted acres, by 2/5ths of the farm tax payable apart from this section, and
(d) if the excess is more than 3 adjusted acres but not more than 4 adjusted acres, by 1/5th of the farm tax payable apart from this section.
Payment of farm tax.
11.—(1) Farm tax shall be due and payable on the date that is two weeks after the date on which it is demanded.
(2) (a) A local authority shall, in respect of each year, as soon as may be after—
(i) the expiration of the period specified in section 12 (2) of this Act, or
(ii) if a date is prescribed under paragraph (b) of this subsection for that year, the date so prescribed,
by notice in writing sent by post or given to each person who stands entered in the relevant classification list as the occupier of a taxable farm, or part of a taxable farm, in its functional area on the date on which the rate of farm tax for that year is prescribed under section 9 (4) of this Act, notify the person of the amount of farm tax payable by him for that year in respect of the taxable farm or part and require payment thereof by the person to the local authority in accordance with this Act, and the date on which the notice is posted or, as the case may be, given to the person shall be deemed, for the purposes of subsection (1) of this section, to be the date on which farm tax in respect of the taxable farm or part is demanded.
(b) A date may be prescribed for the purposes of paragraph (a) of this subsection for any year, being a year during the period from the passing of this Act to the end of the year immediately following that in which the compilation of the classification lists is completed.
(3) (a) Where regulations under paragraph (b) of this subsection are for the time being in force, the occupier of a taxable farm may, subject to compliance with such conditions as may from time to time be specified by the local authority or local authorities in whose functional area or functional areas the farm is situated and any regulations under paragraph (b) of this subsection, in lieu of paying farm tax in respect of the farm in accordance with subsection (1) of this section, pay it to the local authority or local authorities in accordance with this subsection.
(b) The Minister may make regulations for the purposes of paragraph (a) of this subsection and such regulations may, without prejudice to the generality of the foregoing, make provision for all or any of the following:
(i) for enabling farm tax to be paid in instalments,
(ii) the specifying of conditions (including the specifying of conditions by a local authority) subject to which a person may pay farm tax in instalments under this subsection and the conditions which may be so specified,
(iii) the manner of calculating the amount and number of such instalments and the dates on which they are payable, including provision for their payment in advance of the prescription of the relevant rate of farm tax,
(iv) the manner in which such instalments shall be paid,
(v) in a case where an instalment of farm tax is not paid on or before the date on which it is payable under the regulations, for the payment of the farm tax, or so much thereof as is unpaid, on such date as may be specified by the local authority, being a date not earlier than the date on which the farm tax would have been payable under subsection (1) of this section.
(c) Different regulations may be made under this section for different circumstances and different classes of cases.
(4) (a) Where an appeal or application has been brought under section 6 or 7 of this Act and the appeal or application has not been finally determined and the relevant classification list or classification lists has or have not been amended appropriately where necessary, farm tax in respect of the relevant taxable farm shall be calculated and paid in accordance with section 9 of this Act.
(b) Where an appeal has been brought under section 8 (3) of this Act and the appeal has not been finally determined, farm tax in respect of the relevant taxable farm shall, pending such determination, be calculated and paid as if the appeal had not been brought.
(5) Where, in consequence of the amendment of a classification list pursuant to an appeal or application under the said section 6 or 7 that has been finally determined or in consequence of the variation of an apportionment under section 3 (2) of this Act pursuant to an appeal under section 8 (3) of this Act that has been finally determined, there has been a payment of farm tax by a person not liable to make such a payment or an overpayment of farm tax, the local authority concerned shall pay to the person who made the payment or overpayment the amount thereof.
(6) Where, in consequence of such an amendment or variation as aforesaid, an amount in respect of farm tax, or additional farm tax or interest payable thereon under this Act, falls to be paid by a person, the local authority concerned shall, by notice in writing sent by post or given to the person, inform the person of the amount and that amount shall be due and payable by the person to the local authority two weeks after the date of the receipt of such notice.
(7) (a) Where an amount of farm tax is due and unpaid for a period of more than two months after the date on which it is due and payable under this Act, the person liable to pay the amount aforesaid shall pay to the local authority concerned simple interest, without deduction of income tax, on the amount calculated at the rate of 1¼ per cent. for each month or part of a month of the period and such interest shall be due and payable two weeks after the date on which the local authority concerned, by notice in writing sent by post or given to the person aforesaid, requires payment of the interest.
(b) A payment on account of farm tax shall be applied—
(i) if there is interest due on the tax at the date of the payment, to the discharge, so far as may be, of the interest so due, and
(ii) if there is any balance of the payment remaining, to the discharge of so much of the tax as is equal to that balance.
(c) A local authority may, if it is satisfied that it is appropriate to do so, remit all or part of any amount payable to it under paragraph (a) of this subsection.
(8) Where, in the opinion of a local authority, payment of farm tax, or of interest payable thereon under this Act, at a particular time by a particular person by whom it is payable would cause undue hardship to the person, the local authority may, by notice in writing sent by post or given to the person, suspend action or further action under this Act to secure payment of the whole or part of the amount of the tax or the interest aforesaid for such period as may be specified in the notice and where, in relation to any amount of farm tax, there is a suspension under this subsection for any period—
(a) subsection (7) of this section shall not apply, in respect of that period, to that amount, and
(b) section 21 (other than subsection (5)) of this Act shall, notwithstanding the suspension, continue to apply in relation to that amount during that period.
(9) An appeal or application referred to in subsection (4) or (5) of this section shall be deemed, for the purposes of those subsections, to be finally determined—
(a) in case an appeal under subsection (2) of section 8 of this Act has not been brought in relation to the determination of the appeal or application, upon the expiration of the time for instituting such an appeal,
(b) in case an appeal has been brought under the said subsection (2) in relation to such determination, but an appeal under subsection (4) of the said section 8 in relation to the matter has not been brought, upon the expiration of the time for instituting an appeal under the said subsection (4),
(c) in case an appeal has been brought under the said subsection (4) in relation to such determination, upon the determination of the appeal,
(d) in case an appeal has been brought under subsection (3) of the said section 8—
(i) if an appeal under the said subsection (4) from the determination of the first-mentioned appeal has not been brought, upon the expiration of the time for instituting such an appeal, and
(ii) if an appeal has been brought under the said subsection (4) from such a determination, upon the determination of the appeal.
Farm tax record.
12.—(1) A local authority shall, as soon as may be after the prescription of the rate of farm tax under section 9 of this Act for a year, compile a record, in such form as may be prescribed, for that year, to be known as a farm tax record, of the particulars standing entered in the classification list for its functional area on the date of such prescription together with particulars of the amount of farm tax payable for that year in respect of each relevant taxable farm, or part of such a farm.
(2) As soon as may be after the completion by a local authority of a farm tax record, the authority shall publish a notice in a newspaper circulating in its functional area stating that a copy of the record may be inspected at specified offices of the local authority in that area between 10 a.m. and 5 p.m. on specified days during the 21 days immediately following such publication.
(3) A copy of a farm tax record referred to in a notice under subsection (1) of this section shall be made available for inspection by members of the public at the offices, on the days and between the times, specified in the notice and members of the public shall be permitted to enter those offices and inspect the copy on the days and between the times aforesaid.
(4) A local authority may, for the purpose of rectifying errors and omissions in a farm tax record compiled by it, amend the record at any time.
(5) A document purporting to be a copy of a farm tax record, or of an extract from a farm tax record, and to bear on it a certificate signed by an officer of the local authority by which the farm tax record was compiled stating that it is such a copy as aforesaid shall, without proof of the signature of the person signing the document or that he was, at the time of the signing of the document, such officer as aforesaid, be evidence in any court, until the contrary is proved, of the matters stated in that farm tax record or extract, as the case may be.
Inclusion of revenue from farm tax in estimates of expenses of local authorities.
13.—(1) A local authority shall include in its estimates of expenses (within the meaning of the City and County Management (Amendment) Act, 1955) for each local financial year, being such local financial year as may be prescribed and each subsequent local financial year, the amount, estimated in such manner as may be prescribed, of the revenue that will accrue to it in respect of farm tax for that year.
(2) There may, if the Minister so thinks fit, be prescribed for the purposes of subsection (1) of this section, for any local financial year during the period from the passing of this Act to the end of the year immediately following that in which the compilation of all the classification lists is completed, arrangements other than those for the time being in force for the estimating by local authorities of the revenues that will accrue to them in that year from farm tax and for the accounting by them for such revenues.
Farm Tax Commissioner.
14.—(1) There shall stand established, for a period of five years from the passing of this Act or such longer period as may be prescribed from time to time by the Minister for Finance, the office of Farm Tax Commissioner and the holder of the office shall be known as the Farm Tax Commissioner and is referred to in this Act as “the Commissioner”.
(2) The Commissioner shall be appointed by the Minister for Finance.
(3) (a) The Commissioner shall hold office on such terms and conditions and receive such remuneration and allowances as the Minister for Finance may, with the consent of the Minister for the Public Service, determine.
(b) The Minister for Finance may, with the consent of the Minister for the Public Service, make and carry out in accordance with its terms a scheme or schemes for the granting of pensions, gratuities or other allowances on retirement or death to or in respect of persons who have held the office of Farm Tax Commissioner.
(c) The Minister for Finance may, with the consent of the Minister for the Public Service, make and carry out in accordance with its terms a scheme or schemes amending or revoking a scheme or schemes under this section (including a scheme under this paragraph).
(4) The Commissioner shall be independent in the performance of his functions.
(5) A person appointed to be the Commissioner shall hold office for such period not exceeding 5 years as the Minister for Finance may determine when appointing him, but the Minister for Finance may whenever he thinks fit, continue the appointment (including an appointment previously continued under this subsection) for such further period not exceeding five years as he considers appropriate.
(6) The Commissioner may do all such acts or things as are necessary or expedient for the purpose of the exercise of his functions under this Act.
(7) The Minister for Finance may, with the consent of the Minister for the Public Service, appoint such and so many persons to be members of the staff of the Commissioner as the Minister for Finance may determine.
(8) The Civil Service Commissioners Act, 1956 and the Civil Service Regulation Acts, 1956 and 1958 and the Superannuation Acts, 1834 to 1963 shall apply to members of the staff of the Commissioner.
(9) The Commissioner shall furnish to the Minister for Finance such information regarding the performance of his functions as the Minister for Finance may from time to time request.
(10) (a) The Commissioner may be removed from office at any time by the Minister for Finance.
(b) If the Commissioner is removed from office under this subsection, the Minister for Finance shall cause to be laid before each House of the Oireachtas a statement of the reasons for the removal.
(11) (a) Whenever it appears to the Minister for Finance that the Commissioner is temporarily unable to discharge his duties, the Minister for Finance may appoint a person to act in the place of the Commissioner during such inability or for such shorter period as the Minister for Finance thinks proper.
(b) A person appointed under paragraph (a) of this subsection shall have all the functions of the Commissioner and references in this Act to the Commissioner shall be deemed to include references to such a person.
(12) Whenever the Commissioner so requests, An Foras Talúntais and An Chomhairle Oiliúna Talmhaíochta or either of them shall permit agricultural land occupied by them or it, as the case may be, to be used by the Commissioner for the purposes of his functions (including the training of his officers) under this Act.
(13) Immediately upon the cesser of the office of Farm Tax Commissioner—
(a) the functions of the Commissioner under this Act shall become and be vested in the Commissioner of Valuation (within the meaning of the Valuation Acts),
(b) references in this Act to the Commissioner shall be construed as references to the Commissioner of Valuation (within the meaning aforesaid), and this Act shall be construed and have effect accordingly with any other necessary modifications.
Delegation of functions by Farm Tax Commissioner.
15.—(1) The Commissioner may delegate any of his functions under this Act to any one or more of the officers of the Commissioner but shall not delegate a function in relation to an appeal or application under section 6 of this Act to an officer of the Commissioner who has previously performed a function under this Act in relation to the agricultural land holding concerned.
(2) Where a function is delegated under subsection (1) of this section—
(a) the officer of the Commissioner to whom the function is delegated, shall perform the function under the general direction and subject to the general control of the Commissioner, and
(b) the officer of the Commissioner to whom the function is delegated shall perform the function in accordance with such (if any) limitations as may be specified in the delegation in relation to the area or period in which or the extent to which he is to perform the function.
(3) Notwithstanding subsection (2) of this section, where a function is delegated under subsection (1) of this section, the Commissioner may, in any particular case of the performance of the function, inform the officer of the Commissioner concerned that he has decided to perform the function, or continue the performance of the function, himself, as on and from a specified date and, if he does so, the function shall, as on and from the date so specified, be performable by the Commissioner and not by the officer of the Commissioner concerned.
(4) A delegation under this section may relate to the performance generally of a function or to the performance of a function in a particular case or class of case or in relation to land in a particular area.
(5) (a) The Commissioner may revoke a delegation under this section at any time either generally or in relation to a particular case or class of case or in relation to land in a particular area.
(b) Where, as respects a particular case, a delegation of a function is revoked under this section at a time when the function has not been fully performed, the Commissioner may continue the performance of the function as respects the case.
(6) The Minister for Finance may give general directions to the Commissioner concerning the exercise of his functions under this section and the Commissioner shall comply with any such directions.
Information.
16.—(1) An officer of the Commissioner authorised by the Commissioner to exercise the powers conferred by this subsection may inspect and take copies of, or of extracts from, such books and records of the Commissioner of Valuation or a local authority, as the officer considers appropriate for the purposes of the performance of the functions of the Commissioner under this Act, and, for the purposes of such inspection and taking of copies, shall have access at all reasonable times to such books and records.
(2) Notwithstanding any obligation as to secrecy imposed on the Revenue Commissioners under the Income Tax Acts or under any other enactment, a local authority or an officer of the Commissioner authorised by the Commissioner to exercise the powers conferred by this subsection may, for the purposes of the performance of the functions of the local authority or, as the case may be, the Commissioner under this Act, obtain from the Revenue Commissioners such information in the possession of the Revenue Commissioners as the local authority or the officer, as the case may be, considers appropriate for the purposes of the functions of the local authority or, as the case may be, the Commissioner under this Act in relation to the ownership or occupation of land and agricultural land holdings.
Entry on land.
17.—(1) An officer of the Commissioner authorised by the Commissioner to exercise the powers conferred by this subsection may, for the purposes of the performance of the functions of the Commissioner under this Act, enter on any land at all reasonable times and may there carry out such surveys, inspections, tests and examinations and take such measurements and such samples of soil as he considers appropriate for the purpose of the performance of the functions aforesaid and any person found on the land shall furnish to the officer such information within his knowledge or procurement in relation to the land and its ownership and occupation as the officer may request and is, in the opinion of the officer, reasonably required for the purpose of the performance of the functions aforesaid.
(2) Without prejudice to the provisions of subsection (1) of this section, an officer of the Commissioner authorised by the Commissioner to exercise the powers conferred by this subsection, may by notice in writing sent by registered post or given to a person believed by the officer to be the owner or occupier of land, or a servant or agent of the owner or occupier of land and responsible for its management, request the person to furnish to the officer such information in relation to the land and its ownership and occupation as may be specified in the notice and is, in the opinion of the officer, reasonably required for the purposes of the performance of the functions of the Commissioner under this Act.
(3) A person to whom a notice is given or sent under subsection (2) of this section shall, not later than 30 days after the date of the receipt by him of the notice, comply with the request for information contained therein.
(4) A person who—
(a) prevents an officer of the Commissioner from entering on land or otherwise obstructs or hinders the officer in the performance of his functions under this Act, or
(b) contravenes subsection (1) or (3) of this section, or
(c) in response to a request for information under subsection (1) or (2) of this section, furnishes information to an officer of the Commissioner that is false or misleading in a material particular,
shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000 or, at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both such fine and such imprisonment.
(5) It shall be a defence for a person charged with an offence under subsection (4) of this section in relation to a request for information under subsection (1) or (2) of this section to show that the information requested was not within the knowledge or procurement of the person and that he so informed an officer of the Commissioner not later than 30 days after the request for the information.
(6) It shall be a defence for a person charged with an offence under subsection (4) (c) of this section to show that he was not aware that the information to which the offence relates was false or misleading.
(7) An officer of the Commissioner performing functions under subsection (1) of this section shall be furnished with a warrant signed by the Commissioner authorising the exercise by him of the powers conferred by that subsection and shall produce the warrant for the inspection of any person affected by such exercise if he is requested to do so by the person.
(8) Where, owing to acts or conduct of the kind specified in subsection (4) (a) of this section by a person or his servant or agent, the Commissioner is impeded in the performance of any of his functions under this Act in relation to any land, an appeal by the person under section 6 of this Act in relation to the land or an application by the person under section 7 of this Act in relation to the land shall not be entertained by the Commissioner.
Recovery of, and set-off of amounts against, farm tax.
18.—(1) An amount due in respect of farm tax, or interest thereon, and payable by a person to a local authority may be recovered by the local authority from the person as a simple contract debt in any court of competent jurisdiction.
(2) Any amount payable by a local authority to a person may be set off by the local authority, in whole or in part, as may be appropriate, against any amount payable by the person to the local authority in respect of farm tax or interest thereon.
(3) (a) A document purporting to be signed by an officer of a local authority and stating that a specified amount of farm tax in respect of a specified taxable farm, or a specified part of a specified taxable farm, is due and payable to that local authority by a specified person for a specified year shall, without proof of the signature of the person signing the document or that he was, at the time of the signing of the document, such officer as aforesaid, be evidence in any court, until the contrary is proved, of the facts stated in the document.
(b) A document purporting to be signed by an officer of a local authority and stating that a specified amount is due and payable to that local authority by a specified person in respect of interest payable under this Act for a specified period in respect of a specified amount of farm tax in respect of a specified taxable farm, or a specified part of a specified taxable farm, for a specified year shall, without proof of the signature of the person signing the document or that he was, at the time of the signing of the document, such officer as aforesaid, be evidence in any court, until the contrary is proved, of the facts stated in the document.
Provisions relating to winding up and bankruptcy.
19.—(1) There shall be included among the debts which, under section 285 of the Companies Act, 1963, are, in the distribution of the assets of a company being wound up, to be paid in priority to all other debts, all amounts that became due and payable in respect of farm tax, or interest thereon, by the company under this Act during the twelve months before the commencement of the winding up or the winding up order, and that Act shall have effect accordingly, and formal proof of the debts to which priority is given under this subsection shall not be required except in cases where it may otherwise be provided by rules made under that Act.
(2) Subsection (1) of this section shall not apply where a company is wound up voluntarily merely for the purposes of reconstruction or of amalgamation with another company.
(3) There shall be included among the debts which, under section 4 of the Preferential Payments in Bankruptcy (Ireland) Act, 1889, are, in the distribution of the property of a bankrupt or arranging debtor, to be paid in priority to all other debts, all amounts that became due and payable in respect of farm tax, or interest thereon, under this Act by the bankrupt or arranging debtor during the twelve months before the date of the order of adjudication in the case of a bankrupt or the filing of the petition for arrangement in the case of an arranging debtor, and that Act shall have effect accordingly, and formal proof of the debts to which priority is given under this subsection shall not be required except in cases where it may otherwise be provided by general orders made under that Act.
Duty to inform local authority of, and amendment of classification lists consequent on, transfer of land, etc.
20.—(1) Where land, or an interest in land, is transferred (other than by will or on an intestacy) from a person to another person, it shall be the duty of both persons to notify in writing the local authority or local authorities in whose functional area or functional areas the land is situated of the transfer not later than 4 weeks after the date of the transfer.
(2) Where land, or an interest in land, is transferred to a person by will or on an intestacy, it shall be the duty of that person to notify in writing the local authority or local authorities in whose functional area or functional areas the land is situated of the transfer not later than 6 months after the date of the transfer and it shall be the duty of the personal representative of the person under whose will or upon whose intestacy the land, or the interest in land, is transferred as aforesaid to notify in writing the said local authority or local authorities of the transfer not later than 2 months after the date of the grant to him of probate of the said will or letters of administration of the estate of the second-mentioned person.
(3) (a) When a local authority is notified by any person of a transfer of land, or an interest in land, under this section, it shall be the duty of the local authority to notify the Commissioner of the transfer, and, upon being so notified, the Commissioner, having made any investigations he may consider necessary, shall make any appropriate amendments, consequent upon the transfer, of the classification list or classification lists concerned and shall notify in writing the local authority of any such amendments and the local authority shall notify that person of any such amendments.
(b) An amendment of a classification list under paragraph (a) of this subsection, shall be deemed for the purposes of section 7 (12) (a) of this Act to be a change of circumstances governing the adjusted acreage of the land concerned.
(4) A person who contravenes subsection (1) or (2) of this section shall be guilty of an offence and shall be liable, on summary conviction, to a fine not exceeding £1,000.
Farm tax to be a charge on land.
21.—(1) Subject to the provisions of this section, farm tax due and payable for any year in respect of a taxable farm or part of a taxable farm and any interest due and payable thereon shall, on the date upon which it becomes so due and payable, become and shall remain until payment thereof, a charge upon the land standing entered in the relevant classification list or classification lists on the date on which the rate of farm tax for that year is prescribed under section 9 of this Act as being the land comprised in the agricultural land holding constituting the farm and the tax and any such interest shall have priority over all charges and interests created in respect of the land:
Provided that where any settled property comprised in land subject to a charge under this section is subject to any power of sale, exchange or partition, the person entitled to exercise such power, or any person required to consent to the exercise of such power, shall not be precluded by the charge of farm tax or interest thereon on the land from exercising such power or consenting to its exercise, as the case may be; and where any such power is exercised, the farm tax and any interest thereon shall be charged upon the land acquired, in substitution for charging it on the first-mentioned land, and upon all moneys arising from the exercise of the power and upon all investments of such moneys.
(2) Where there is a bona fide sale for full consideration in money or money's worth or a mortgage of land charged with farm tax or interest thereon, the land shall not remain charged with farm tax or any interest thereon as against the purchaser or mortgagee unless the amount of the consideration or mortgage debt exceeds £20,000 or the amount of the consideration or mortgage debt, together with the amount of the consideration or mortgage debt for any other such sale or mortgage between the same parties within 2 years prior to the date of the sale or mortgage, exceeds in the aggregate £20,000.
(3) Land shall not, as against a bona fide purchaser or mortgagee, remain charged with or liable to the payment of farm tax or interest thereon charged on the land after the expiration of 12 years from the date on which the tax or interest became so charged.
(4) Farm tax or interest thereon shall not be a charge on land under subsection (1) of this section as against a bona fide purchaser or mortgagee of such property for full consideration in money or money's worth without notice or a person deriving title from or under such a purchaser or mortgagee.
(5) Whenever land is subject to a charge by virtue of this section, a local authority in whose functional area the land or part of the land is situated may sue the occupier of the land, or part of the land, by action or other appropriate proceeding in any court of competent jurisdiction for, and the court may make an order directing the occupier to pay—
(a) the farm tax or any interest thereon with which the land is charged, or
(b) if part only of the land is situated in the functional area of that local authority, the farm tax payable in respect of the part or any interest thereon
to that local authority.
(6) Section 72 of the Registration of Title Act, 1964, shall apply as if references therein to estate duty included references to farm tax and interest payable under this Act on farm tax.
Receipts and certificates.
22.—(1) When any amount is paid by a person in respect of farm tax, or interest thereon the local authority concerned shall give a receipt to the person for the payment.
(2) The local authority concerned shall, on application to it by a person who has paid farm tax or interest thereon in respect of a taxable farm and on payment to it of such fee (if any) as may be determined by that authority, give to the person a certificate, in such form as it thinks fit, of the amount of farm tax or interest paid by him to that authority in respect of that farm.
(3) The local authority concerned shall, on application to it by a person who is an occupier, or former occupier, of any land and on payment to it of such fee (if any) as may be determined by that authority, if it is satisfied that any farm tax or interest thereon charged on that land and payable to that authority has been or will be paid, or that no farm tax is chargeable in respect of that land, give a certificate to the person, in such form as it thinks fit, to that effect and the certificate shall discharge that land from liability for any farm tax or interest thereon (if any) to the extent specified in the certificate.
(4) A certificate referred to in subsection (3) of this section shall not discharge land from liability for farm tax or interest thereon, in case of fraud or failure to disclose material facts and, in any case, shall not affect farm tax or interest thereon, payable in respect of any other land:
Provided that a certificate purporting to be a discharge of all the farm tax and interest thereon payable in respect of any taxable farm included in the certificate shall exonerate from liability for such tax and interest a bona fide purchaser or mortgagee for full consideration in money or money's worth without notice of such a fraud or failure and a person deriving title from or under such a purchaser or mortgagee.
Provisions in relation to non-compliance with certain procedures.
23.—(1) Non-compliance with section 5 (1) (b), 6 (8) (b) or 7 (8) (b) of this Act in relation to an owner or occupier of an agricultural land holding or part of such a holding shall not render invalid the relevant listing or entry in, or amendment of, the classification list concerned.
(2) Where a provision of this Act authorising an application or appeal (other than an appeal to the High Court) enables the application or appeal to be made only within a specified period, the application or appeal, if sent by post, shall be received not later than the third day after that period and an appeal so sent that is not so received shall be invalid as not having been made in time.
Provisions in relation to offences.
24.—(1) (a) An offence under section 17 of this Act may be prosecuted by the Commissioner.
(b) An offence under section 20 of this Act may be prosecuted by the local authority in whose functional area the land to which the offence relates is situated.
(c) An offence under the Schedule to this Act may be prosecuted by the Minister for Finance.
(2) Where an offence committed by a body corporate under this Act is proved to have been committed with the consent or connivance of, or to have been attributable to any neglect on the part of, any person who, when the offence was committed, was a director, member of the committee of management or other controlling authority of the body concerned, or the manager, secretary or other officer of the body, that person shall also be deemed to have committed the offence and may be proceeded against and punished accordingly.
Regulations to enable Act to have full effect and to remove difficulties.
25.—(1) The Minister may make regulations for the purpose of enabling this Act to have full effect.
(2) If in any respect any difficulty arises in bringing this Act into operation, the Minister may by regulations do anything which appears to be necessary or expedient for bringing this Act into operation, and any such regulation may modify the provisions of this Act so far as may appear necessary or expedient for carrying the regulation into effect.
(3) No regulation may be made under subsection (2) of this section after the expiration of two years after the passing of this Act.
Laying of regulations and rules before Houses of Oireachtas.
26.—Every regulation or rule under this Act shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the regulation or rule, as the case may be, is passed by either such House within the next 21 days on which that House has sat after the regulation or rule, as the case may be, is laid before it, the regulation or rule, as the case may be, shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
Fees.
27.—(1) Fees of such amounts as may be prescribed by the Minister for Finance shall be paid (other than by a local authority) in such classes of cases as may be prescribed—
(a) to the Commissioner in respect of appeals under section 6 of this Act and applications under section 7 of this Act, and
(b) to the Tribunal in respect of appeals under section 8 of this Act.
(2) Where a fee is payable under this section, the appeal under the said section 6, the application under the said section 7 or the appeal under the said section 8, as the case may be, to which it relates shall not be entertained unless the notice in writing referred to in subsection (1) of the said section 6, subsection (1) of the said section 7 or subsection (2) or (3) of the said section 8, as the case may be, is accompanied by the fee.
(3) The Public Offices (Fees) Act, 1879, shall not apply in respect of fees payable by virtue of this section.
Expenses of Minister and Minister for Finance.
28.—The expenses incurred by the Minister in the administration of this Act shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas and the expenses incurred by the Minister for Finance in the administration of this Act shall be paid out of moneys provided by the Oireachtas.
Short title.
29.—This Act may be cited as the Farm Tax Act, 1985.
SCHEDULE
The Farm Tax Tribunal
1. (1) The Tribunal shall consist of a chairman and such number of deputy chairmen (if any) and ordinary members as the Minister for Finance may, with the consent of the Minister for the Public Service, determine from time to time, being such number as the Minister for Finance considers necessary, for the performance by the Tribunal of its functions under this Act.
(2) The members of the Tribunal shall be appointed from time to time as occasion requires by the Minister for Finance and, subject to the provisions of this Act, shall hold office upon such terms and conditions as the Minister for Finance may, with the consent of the Minister for the Public Service, determine at the time of their appointment.
(3) The term of office of a member of the Tribunal shall be such period not exceeding 3 years as the Minister for Finance may, with the consent of the Minister for the Public Service, determine when appointing him and, subject to the provisions of this Schedule, a member of the Tribunal shall be eligible for re-appointment as such member.
(4) A member of the Tribunal may at any time resign his office as such member by letter addressed to the Minister for Finance and the resignation shall take effect on and from the date of receipt of the letter.
(5) Where a casual vacancy occurs among the members of the Tribunal, the Minister for Finance may, if he thinks it appropriate to do so, take such steps as are necessary to fill the vacancy and the person appointed to fill the vacancy shall hold office for the remainder of the term of office for which his predecessor was appointed.
(6) Members of the Tribunal shall be paid such remuneration (if any), and such allowances for expenses, as the Minister for Finance, with the consent of the Minister for the Public Service, may from time to time determine.
(7) (a) Where a member of the Tribunal is nominated as a member of Seanad Éireann or as a candidate for election to either House of the Oireachtas or to the Assembly of the European Communities or is regarded, pursuant to section 15 of the European Assembly Elections Act, 1977, as having been elected to such Assembly to fill a vacancy, he shall thereupon cease to be a member of the Tribunal.
(b) A person who is for the time being entitled under the Standing Orders of either House of the Oireachtas to sit therein or who is a member of the Assembly of the European Communities shall, while he is so entitled or is such a member, be disqualified from becoming a member of the Tribunal.
2. (1) The Minister for Finance shall from time to time as occasion requires appoint a member of the Tribunal to be chairman thereof.
(2) Where the chairman of the Tribunal ceases during his term of office as such chairman to be a member of the Tribunal, he shall thereupon also cease to be chairman of the Tribunal.
(3) The chairman of the Tribunal shall, unless he sooner dies, resigns or otherwise ceases to be chairman, hold office as such chairman until the expiration of his term of office as a member of the Tribunal but, if he is re-appointed as a member of the Tribunal, he shall be eligible for re-appointment as chairman of the Tribunal.
3. (1) The Minister for Finance shall from time to time as occasion requires appoint a member of the Tribunal to be a deputy chairman thereof.
(2) Where a deputy chairman of the Tribunal ceases during his term of office as such deputy chairman to be a member of the Tribunal, he shall thereupon also cease to be a deputy chairman of the Tribunal.
(3) A deputy chairman of the Tribunal shall, unless he sooner resigns or otherwise ceases to be a deputy chairman, hold office as such deputy chairman until the expiration of his term of office as a member of the Tribunal but, if he is re-appointed as a member of the Tribunal, he shall be eligible for re-appointment as a deputy chairman of the Tribunal.
4. Whenever the chairman of the Tribunal is of opinion that for the speedy dispatch of the business of the Tribunal it is expedient that the Tribunal should act by divisions, he may direct accordingly, and, if he so directs, then, until he revokes his direction—
(a) the Tribunal may act by such number of divisions as may be determined by the chairman of the Tribunal from time to time,
(b) a division of the Tribunal shall consist of three members of the Tribunal chosen by the chairman of the Tribunal of whom at least one shall be the chairman or a deputy chairman of the Tribunal,
(c) the chairman of the Tribunal shall assign to a division of the Tribunal the appeals to be determined by it,
(d) the chairman of a division of the Tribunal shall be the chairman of the Tribunal or, if the chairman of the Tribunal is not a member of the division, the member thereof who is a deputy chairman of the Tribunal, and
(e) for the purposes of an appeal assigned to it, a division of the Tribunal shall have all the powers of the Tribunal and the chairman of a division of the Tribunal shall have all the power of the chairman of the Tribunal and references in this Act to the Tribunal and the chairman of the Tribunal shall be construed as including references to a division and the chairman of a division, respectively.
5. (1) If and whenever the number of members of the Tribunal is three, an appeal to the Tribunal shall be heard and determined by the three members.
(2) If and whenever the number of members of the Tribunal is more than three and a direction under paragraph 4 of this Schedule is not in force, an appeal to the Tribunal shall be heard and determined by three members thereof chosen by the chairman of the Tribunal and, if the chairman of the Tribunal is not among the members thereof chosen to hear and determine the appeal, one of those members chosen by the chairman of the Tribunal shall act as chairman thereof.
6. (1) The Tribunal shall hold sittings and at the sittings may take evidence and may receive submissions by or on behalf of the appellant and the respondent in an appeal under section 8 of this Act and any other person appearing to have an interest in or to be likely to be affected by the determination of the appeal.
(2) Sittings of the Tribunal shall be held in private.
7. A witness whose evidence has been, is being or is to be given before the Tribunal shall be entitled to the same privileges and immunities as a witness in a court.
8. A determination of the Tribunal at or in relation to an appeal may be that of a majority of the members hearing the appeal.
9. The chairman of the Tribunal may—
(a) direct in writing a person whose evidence is required by the Tribunal to attend before the Tribunal on a date and at a time and place specified in the direction and there to give evidence and to produce any document or thing in his possession or power specified in the direction,
(b) direct any such person to produce to him any specified document or thing in his possession or power,
(c) give any other directions for the purpose of an appeal that appear to him reasonable and just.
10. A person who—
(a) having been directed under paragraph 9 of this Schedule to attend before the Tribunal and having had tendered to him any sum in respect of the expenses of his attendance which a witness summoned to attend before the District Court would be entitled to have tendered to him, without just cause or excuse disobeys the direction,
(b) being in attendance before the Tribunal pursuant to a direction under the said paragraph 9, refuses to take the oath on being required by the Tribunal to do so or refuses to answer any question to which the Tribunal may legally require an answer,
(c) without just cause or excuse disobeys a direction under subparagraph (a) of the said paragraph 9 in relation to the giving of evidence or the production of a document or thing or a direction under subparagraph (b) or (c) of the said paragraph 9, or
(d) does any other thing in relation to the proceedings before the Tribunal which, if done in relation to proceedings before a court by a witness in the court, would be contempt of the court,
shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £700 or to imprisonment for a term not exceeding six months or to both.
11. If a person gives false evidence before the Tribunal in such circumstances that, if he had given the evidence before a court, he would be guilty of perjury, he shall be guilty of that offence.
12. The procedure of the Tribunal shall, subject to the provisions of this Act, be such as shall be determined by the Tribunal by rules made by it with the consent of the Minister for Finance and the rules shall, without prejudice to the generality of the foregoing, make provision for—
(a) notifying the persons concerned of the date, time and place of the relevant sitting of the Tribunal,
(b) enabling the persons concerned to present their cases to the Tribunal in person or through a representative,
(c) the examination (on oath or otherwise as the Tribunal may determine) of witnesses before the Tribunal by the Tribunal,
(d) the examination and cross-examination (on oath or otherwise as the Tribunal may determine) of witnesses before the Tribunal by or on behalf of the persons concerned,
(e) the determination by the Tribunal whether evidence at the Tribunal should be given on oath,
(f) the administration by the chairman of the Tribunal of the oath to witnesses before the Tribunal,
(g) the announcement at a sitting of the Tribunal of the determination or determinations of the Tribunal in relation to an appeal to it, and
(h) the making of a sufficient record of the proceedings of the Tribunal.
13. (1) Subject to subparagraph (3) of this paragraph, the Tribunal may order that the costs and expenses of a person concerned in an appeal to it under this Act in respect of the appeal shall be paid by another person concerned in the appeal, may determine the amount of any such costs and expenses and shall, unless there is good reason for not doing so, order that the costs and expenses of a successful appellant or respondent in an appeal to the Tribunal under this Act in respect of the appeal shall be paid by the unsuccessful respondent or appellant, as the case may be, in the appeal.
(2) The amount of the costs and expenses of a person, ordered by the Tribunal under this paragraph to be paid to the person may be recovered as a simple contract debt in any court of competent jurisdiction by that person from the person ordered by the Tribunal to pay them.
(3) The Tribunal shall not order that the costs and expenses of an appellant or respondent in an appeal to it under this Act shall be paid by an owner or occupier of an agricultural land holding other than that to which the appeal relates.
14. (1) Where a member of the Tribunal has a beneficial interest in land which is the subject of an appeal under section 8 of this Act or in any other land affected, or likely to be affected, by such an appeal, or has any other interest in the appeal which would be likely to influence him in relation to the determination of the appeal, the member shall—
(a) disclose to the Tribunal the nature of his interest,
(b) take no part in the discussion on, or consideration of, the appeal,
(c) neither vote nor otherwise act as a member of the Tribunal in relation to the determination of the appeal.
(2) For the purposes of this paragraph, a member of the Tribunal shall be regarded as having a beneficial interest in land if—
(a) he or his spouse is the owner or occupier of the land or the part owner or part occupier, whether as joint tenant, tenant in common or otherwise, with one or more other persons of the land, or
(b) he or his spouse is connected with the owner or occupier of the land or is an employer or employee or principal or agent of, or a trustee or caretaker of the land for, the owner or occupier thereof, or a person connected with such owner or occupier.
(3) For the purposes of this paragraph, an interest in land, or any other interest in an appeal under section 8 of this Act, which is so remote or insignificant that it cannot reasonably be regarded as likely to influence the person having it shall not be regarded as a beneficial interest in the land or, as the case may be, as another interest in an appeal under the said section 8.
(4) (a) A person who contravenes or fails to comply with a requirement of this paragraph shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000.
(b) In any proceedings for an offence under this subparagraph, it shall be a defence for the person charged with the offence to prove that at the time of the alleged offence he did not know and had no reason to believe—
(i) that he had a beneficial interest in the land concerned, or
(ii) that the beneficial interest to which the alleged offence relates was one in relation to which a requirement of this paragraph applied.
(c) Proceedings for an offence under this subsection shall not be initiated save by or with the consent of the Director of Public Prosecutions.
(5) A member of the Tribunal who is convicted of an offence under subparagraph (4) of this paragraph shall, on such conviction, cease to be such a member.
(6) Where a person who has a beneficial interest in land to which an appeal under section 8 of this Act relates contravenes or fails to comply with a requirement of this paragraph, such contravention or failure shall render invalid the determination of the appeal.
(7) Where a determination by the Tribunal of an appeal under section 8 of this Act is rendered invalid by virtue of subparagraph (6) of this paragraph, the appeal shall be determined again by the Tribunal.
Uimhir 17 de 1985
AN tACHT UM CHÁIN FHEIRME, 1985
RIAR NA nALT
Alt | |
1. | |
2. | |
3. | |
4. | |
5. | |
6. | |
7. | |
8. | Bunú an Bhinse Cánach Feirme agus achomhairc chuig an mBinse sin. |
9. | |
10. | |
11. | |
12. | |
13. | Ioncam ó cháin fheirme a áireamh i meastacháin ar chaiteachais údarás áitiúil. |
14. | |
15. | |
16. | |
17. | |
18. | Cáin fheirme a ghnóthú agus méideanna a fhritháireamh in aghaidh cáin fheirme. |
19. | |
20. | |
21. | |
22. | |
23. | Forálacha i ndáil le neamhchomhlíonadh nósanna imeachta áirithe. |
24. | |
25. | Rialacháin chun lán-éifeacht a thabhairt don Acht agus chun deacrachtaí a réiteach. |
26. | Rialacháin agus rialacha a leagan faoi bhráid Thithe an Oireachtais. |
27. | |
28. | |
29. |
An Binse Cánach Feirme
Na hAchtanna dá dTagraítear | |
Achtanna Rialaithe na Státseirbhíse, 1956 agus 1958 | |
Na hAchtanna Cánach Ioncaim | |
Preferential Payments in Bankruptcy (Ireland) Act, 1889 | 1889, c. 60 |
Public Offices (Fees) Act, 1879 | 1879, c. 58 |
Na hAchtanna Aoisliúntas, 1834 go 1963 | |
Na hAchtanna Luachála. | |
Uimhir 17 de 1985
AN tACHT UM CHÁIN FHEIRME, 1985
[An tiontú oifigiúil]
Léiriú.
1.—(1) San Acht seo, ach amháin mar a n-éilíonn an comhthéacs a mhalairt—
tá le “acra coigeartaithe” agus le “acraíocht choigeartaithe” na bríonna faoi seach a shanntar dóibh le halt 2 den Acht seo;
ciallaíonn “talmhaíocht” fearachas agus folaíonn sé gortóireacht, fás torthaí, fás síolta, feirmeoireacht déiríochta agus síolrú agus coimeád beostoic agus talamh a úsáid mar thalamh féaraigh, mar thalamh móinéir, mar thalamh saileánaigh, mar gharraithe margaidh agus mar phlandlanna;
ciallaíonn “talamh talmhaíochta” talamh a úsáidtear go hiomlán nó go formhór, nó is féidir go réasúnach a úsáid go hiomlán nó go formhór, chun críocha fearachais, ach ní fholaíonn sé talamh a fhorbraítear mar choillearnach thráchtála nó lena úsáid go hiomlán nó go formhór le haghaidh spóirt;
ciallaíonn “gabháltas talaimh talmhaíochta” comhiomlán na talún a áitíonn an duine céanna nó na daoine céanna;
tá le “liosta aicmiúcháin” an bhrí a shanntar dó le halt 4 den Acht seo;
ciallaíonn “an Coimisinéir” sealbhóir oifig an Choimisinéara Cánach Feirme a bhunaítear le halt 14 den Acht seo;
ciallaíonn “cáin fheirme” an cháin is inmhuirearaithe de bhua alt 9 den Acht seo;
folaíonn “feidhmeanna” cumhachtaí agus dualgais agus folaíonn tagairtí do chomhlíonadh feidhme tagairtí d'fheidhmiú cumhachta agus do chomhall dualgais;
ciallaíonn “ús”, i ndáil le cáin fheirme, ús is iníoctha faoi alt 11 (7) den Acht seo i leith cáin fheirme;
ciallaíonn “údarás áitiúil” comhairle contae, bardas contaebhuirge nó buirge eile nó comhairle ceantair uirbigh;
ciallaíonn “an tAire” an tAire Comhshaoil;
ciallaíonn “áititheoir”, i ndáil le talamh, gabháltas talaimh talmhaíochta, nó cuid de ghabháltas den sórt sin, nó feirm inchánach, an duine atá i dteideal an talamh, an gabháltas nó an fheirm, de réir mar is cuí, a úsáid nó a theachtadh go neasach, cibé acu a úsáidtear nó a theachtar an céanna go hiarbhír nó nach ndéantar, agus—
(a) más rud é gur ina cháil mar fhostaí nó gníomhaire de chuid duine eile, nó mar iontaobhaí nó mar airíoch do dhuine eile, a shealbhóidh duine talamh nó gabháltas nó feirm den sórt sin, measfar, chun críocha an Achta seo, an duine eile sin a bheith i dteideal an talamh, an gabháltas nó an fheirm a úsáid nó a theachtadh go neasach, agus
(b) más rud é gur mar ionadaí pearsanta d'áititheoir éagtha talaimh, gabháltais nó feirme den sórt sin a shealbhóidh duine é nó í nó go mbeidh seilbh chodarsna aige ar thalamh nó ar ghabháltas nó feirm den sórt sin, measfar, chun críocha an Achta seo, an duine sin a bheith i dteideal an talamh, an gabháltas nó an fheirm a úsáid nó a theachtadh go neasach, agus
(c) más rud é gur faoi ligean i gconacra, nó chun críocha reachtaireachta nó dífhéarú díomuan, a shealbhóidh duine talamh nó gabháltas nó feirm den sórt sin, measfar, chun críocha an Achta seo, an duine óna dteachtann sé é nó í a bheith i dteideal an talamh, an gabháltas nó an fheirm a úsáid nó a theachtadh go neasach:
Ar choinníoll, áfach, i gcás an talamh, an gabháltas nó an fheirm a bheith faoi réir iontaobhais lánroghnaigh (de réir bhrí an Achta um Cháin Fháltas Caipitiúil, 1976, arna leasú) agus nach mbeidh seilbh ag aon duine air nó uirthi de cheart, go measfar, chun críocha an Achta seo, iontaobhaithe an iontaobhais a bheith i dteideal an talamh, an gabháltas nó an fheirm a úsáid nó a theachtadh go neasach,
agus forléireofar focail ghaolmhara dá réir sin;
ciallaíonn “forordaithe” forordaithe le rialacháin arna ndéanamh ag an Aire;
ciallaíonn “forordaithe ag an Aire Airgeadais” forordaithe le rialacháin arna ndéanamh ag an Aire Airgeadais;
tá le “feirm inchánach” an bhrí a shanntar dó le halt 3 den Acht seo;
tá le “liosta d'athbhreithnithe” an bhrí a shanntar dó le halt 7 (5) den Acht seo;
ciallaíonn “an Binse” an Binse Cánach Feirme a bhunaítear le halt 8 den Acht seo.
(2) (a) Faoi réir mhír (b) den fho-alt seo measfar, chun críocha an Achta seo, i gcás duine a bhfuil baint aige le duine eile, gurb é an duine céanna é leis an duine eile sin.
(b) Más rud é—
(i) maidir le duine arb é an t-áititheoir é ar ghabháltas talaimh talmhaíochta gur gaol é (de réir bhrí alt 16 (3) den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968, arna mhodhnú le mír (c) den fho-alt seo) le duine arb é an t-áititheoir é ar ghabháltas talaimh talmhaíochta eile, agus
(ii) go ndéanann áititheoir gach gabháltais díobh an gabháltas a fheirmiú agus a bhainistí ar leithligh ón ngabháltas eile,
measfar, chun críocha an Achta seo, nach bhfuil baint ag an duine a chéadluaitear leis an dara duine a luaitear.
(c) Ceist ar bith faoi bhaint a bheith ag duine le duine eile déanfar, chun críocha an Achta seo, í a chinneadh de réir alt 16 (3) den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968, faoi réir an mhodhnaithe go bhforléireofar go bhfolaíonn “gaol” san alt sin 16 (3) dírshliochtach dearthár nó deirféar.
Acra coigeartaithe.
2.—(1) San Acht seo, faoi réir fho-alt (2) den alt seo, ciallaíonn “acra coigeartaithe” aon limistéar de thalamh talmhaíochta (bíodh sé comhionann le hacra amháin nó níos mó) arb ionann a chumas measta le haghaidh táirgeadh talmhaíochta agus an cumas le haghaidh táirgeadh den sórt sin in aon acra amháin talún a d'fhéadfadh an táirgeadh measta is airde den sórt sin sa Stát a thabhairt agus ciallaíonn “acraíocht choigeartaithe”, i ndáil le gabháltas talaimh talmhaíochta, an limistéar iomlán de thalamh talmhaíochta sa ghabháltas sin, arna léiriú in acraí coigeartaithe.
(2) Nuair a bheidh an cumas le haghaidh táirgeadh talmhaíochta atá ag talamh in áit ar bith á mheas chun críocha an ailt seo—
(a) féachfar—
(i) don réimse úsáidí a fhéadfar a bhaint as an talamh chun críocha táirgeadh talmhaíochta,
(ii) do dhóthanacht na mbealaí rochtana go dtí an talamh, agus
(iii) do na dálaí seo a leanas agus d'aon dálaí aiceanta eile, a dhéanann difear do chumas na talún le haghaidh táirgeadh talmhaíochta:
(I) an cineál ithreach agus a cáilíocht,
(II) suíomh agus aeráid na háite,
(III) cibé atá an talamh ar leibhéal nó ar fána agus, más ar fána, treo na fána agus a géire,
(IV) cibé atá an talamh i bhfothain agus cibé atá cnoic nó sléibhte ina thimpeall,
(V) struchtúr an ghabháltais talaimh talmhaíochta ar cuid de an talamh,
(VI) draenáil aiceanta na talún agus aon draenáil artaireach, áitiúil nó eile a dhéanann difear don talamh agus a sholáthair údarás Stáit (de réir bhrí an Achta Maoine Stáit, 1954) nó údarás áitiúil,
(VII) dóthanacht an tsoláthair uisce chun na talún, agus
(VIII) insroichteacht na talún ag innealra feirme agus ag stoc feirme agus cumas na talún chun glacadh le hinnealra feirme agus le stoc feirme agus chun damáiste ón gcéanna a sheasamh,
(b) glacfar leis go raibh agus go bhfuil an talamh á fheirmiú agus go leanfar á fheirmiú agus go raibh agus go bhfuil gnó feirmeoireachta na talún á bhainistí go réasúnach agus réasúnta éifeachtúil agus go leanfar á bhainistí amhlaidh, agus
(c) (i) i gcás infheistíocht sa talamh a bheith ag leibhéal is airde ná leibhéal réasúnach do thalamh i gcoitinne nó i gcás nach sroicheann sí an leibhéal sin, déanfar neamhshuim de chumas ar bith de chuid na talún le haghaidh táirgeadh talmhaíochta, nó d'easpa cumais den sórt sin sa talamh, is inchurtha i leith an chuid den infheistíocht sin is airde ná an leibhéal réasúnach sin a dúradh, nó i leith na heaspa sin san infheistíocht, de réir mar a bheidh.
(ii) I bhfomhír (i) den mhír seo ciallaíonn “infheistíocht”, i ndáil le talamh, infheistíocht sa talamh maidir leis an méid seo a leanas—
(I) leasacháin nó substaintí eile a úsáid chun an talamh a fheabhsú d'úsáid talmhaíochta,
(II) leibhéalú agus míntíriú ginearálta ar an talamh,
(III) bolláin, clocha, crainn, fiaile, aiteann nó fásra gan mhaith eile a ghlanadh as an talamh,
(IV) soláthar uisce agus draenacha agus díogacha a chur ar fáil agus a chothabháil don talamh,
(V) fálta ar an talamh a ghearradh agus fothain a chur ar fáil agus a chothabháil don talamh,
(VI) foirgnimh fheirme, clóis, poill sciodair nó sadhlais agus róid a dhéanamh agus a chothabháil ar an talamh, nó
(VII) meaisíní (lena n-áirítear innealra feirme) a sholáthar lena n-úsáid ar an talamh,
nó maidir le nithe eile dá samhail.
Feirm inchánach.
3.—(1) San Acht seo, faoi réir fhorálacha an ailt seo, ciallaíonn “feirm inchánach” gabháltas talaimh talmhaíochta atá liostaithe ar liosta aicmiúcháin nó ar liostaí aicmiúcháin agus a bhfuil 20 acra coigeartaithe ar a laghad d'acraíocht choigeartaithe inti.
(2) Más rud é—
(a) go mbeidh beirt nó níos mó, cibé mar nascthionóntaí, mar thionóntaí i gcoiteannas nó mar thionóntaí eile, ag áitiú gabháltas talaimh talmhaíochta (dá ngairtear an gabháltas céadluaite feasta san fho-alt seo) a bheidh liostaithe ar liosta aicmiúcháin nó ar liostaí aicmiúcháin, agus
(b) maidir le duine de na daoine sin (dá ngairtear an duine céadluaite feasta san fho-alt seo) gurb é an t-aon áititheoir é ar ghabháltas talaimh talmhaíochta eile a bheidh liostaithe ar liosta aicmiúcháin nó ar liostaí aicmiúcháin nó go n-áitíonn sé an gabháltas sin mar nascthionónta, mar thionónta i gcoiteannas, nó mar thionónta eile, i dteannta duine nó daoine eile (nach é an duine céanna duine díobh ar a laghad leis an duine nó le duine de na daoine arb é an t-áititheoir eile nó duine de na háititheoirí eile ar an ngabháltas céadluaite é),
déanfaidh an t-údarás áitiúil nó na húdaráis áitiúla ar ina limistéar feidhme nó ina limistéir fheidhme atá an gabháltas céadluaite suite, tar éis dul i gcomhairle leis an gCoimisinéir, acraíocht choigeartaithe an ghabháltais chéadluaite a chionroinnt ar na daoine a áitíonn é, i cibé slí is dóigh leis an údarás nó leis na húdaráis sin a dúradh is cóir agus déanfaidh an t-údarás nó na húdaráis sin laistigh de 14 lá den chionroinnt sin fógra i scríbhinn, maille le sonraí i scríbhinn, i dtaobh na cionranna a chur leis an bpost chuig na háititheoirí ar an ngabháltas céadluaite, nó a thabhairt dóibh, agus i ndáil leis an gcéad bhliain dá ndéantar, tar éis an fógra sin a bheith faighte ag na háititheoirí sin, cáin fheirme i leith an ghabháltais chéadluaite a éileamh, agus i ndáil le gach bliain dá éis sin—
(i) déanfar an acraíocht choigeartaithe a bheidh cionroinnte amhlaidh ar an duine céadluaite a chur le hacraíocht choigeartaithe ghabháltas eile an duine chéadluaite, arna cionroinnt, más cuí, faoin alt seo,
(ii) measfar, chun críocha an Achta seo, gur aon ghabháltas talaimh talmhaíochta amháin an acraíocht iomlán sin dá dtagraítear i mír (i) den fho-alt seo agus go mbeidh acraíocht choigeartaithe aici comhionann le suim na n-acraíochtaí coigeartaithe sin a dúradh, agus
(iii) measfar, chun críocha an Achta seo, nach cuid d'acraíocht choigeartaithe an ghabháltais chéadluaite an acraíocht choigeartaithe de chuid an ghabháltais chéadluaite a bheidh cionroinnte amhlaidh ar an duine céadluaite.
(3) Féadfaidh an tAire Airgeadais limistéar is mó ná 20 acra coigeartaithe a fhorordú chun críocha fho-alt (1) den alt seo agus fho-alt (3) d'alt 4 den Acht seo d'aon bhliain sa tréimhse ó dháta rite an Achta seo go dtí deireadh na bliana díreach tar éis na bliana ina gcuirfear tiomsú na liostaí aicmiúcháin i gcrích, agus beidh éifeacht leis na fo-ailt sin, d'aon bhliain dá mbeidh limistéar forordaithe amhlaidh mar a dúradh, amhail is dá ndéanfaí an limistéar a bheidh forordaithe amhlaidh a chur in ionad an limistéir a bheidh de thuras na huaire sonraithe sna fo-ailt sin.
Gabháltais talaimh talmhaíochta a aicmiú.
4.—(1) Tiomsóidh an Coimisinéir liosta (ar a dtabharfar liosta aicmiúcháin) i cibé foirm a chinnfidh an tAire Airgeadais i leith limistéar feidhme gach údaráis áitiúil sa Stát, ar a mbeidh gach gabháltas talaimh talmhaíochta sa limistéar feidhme sin a mbeidh a acraíocht choigeartaithe cinnte faoi fho-alt (3) den alt seo agus (maidir leis na gabháltais sin a mbeidh cuid díobh suite i limistéir fheidhme de chuid is mó ná údarás áitiúil amháin) i leith na coda sa limistéar feidhme sin.
(2) Síneoidh an Coimisinéir gach liosta aicmiúcháin agus luafar ann ainm agus seoladh aon úinéara agus áititheora agus tuairisc orthu (a mhéid is eol sin don Choimisinéir), acraíocht, acraíocht choigeartaithe (arna cinneadh ag an gCoimisinéir faoin alt seo) agus suíomh gach gabháltais talaimh talmhaíochta, nó cuid de ghabháltas den sórt sin, a bheidh liostaithe ar an liosta.
(3) Cinnfidh an Coimisinéir acraíocht choigeartaithe na ngabháltas seo a leanas—
(a) gach gabháltas talaimh talmhaíochta a bhfuil 20 acra coigeartaithe ar a laghad ina acraíocht choigeartaithe,
(b) gach gabháltas talaimh talmhaíochta ar lú ná 20 acra coigeartaithe a acraíocht choigeartaithe ach gurb amhlaidh di, i gcás í a chur le hacraíocht choigeartaithe aon chuid nó codanna de ghabháltas nó de ghabháltais talaimh talmhaíochta a chionroinntear faoi alt 3 den Acht seo ar an duine a áitíonn an gabháltas céadluaite, go mbeadh, i dtuairim an Choimisinéara, 20 acra coigeartaithe ar a laghad in iomlán na n-acraíochtaí coigeartaithe,
(c) gach gabháltas talaimh talmhaíochta a áitíonn beirt nó níos mó, cibé mar nascthionóntaí, mar thionóntaí i gcoiteannas nó mar thionóntaí eile agus gurb amhlaidh dá acraíocht choigeartaithe, i gcás í a chionroinnt faoi alt 3 den Acht seo agus an chuid a chionroinntear amhlaidh ar aon duine de na daoine sin a chur le hacraíocht choigeartaithe aon ghabháltais nó aon ghabháltas talaimh talmhaíochta eile, arna cionroinnt nó arna gcionroinnt faoin alt sin 3 más cuí, a bheidh ar áitiú ag an duine sin, go mbeadh, i dtuairim an Choimisinéara, 20 acra coigeartaithe ar a laghad in iomlán na n-acraíochtaí coigeartaithe,
agus déanfaidh sé, maidir le gabháltas den sórt sin a bheidh suite i limistéar feidhme de chuid is mó ná údarás áitiúil amháin, acraíochtaí coigeartaithe na gcodanna den ghabháltas i ngach limistéar den sórt sin a chinneadh.
(4) Féadfaidh an Coimisinéir, más cuí leis déanamh amhlaidh, acraíocht choigeartaithe gabháltais talaimh talmhaíochta a chinneadh faoin alt seo agus an gabháltas a chur ar liosta aicmiúcháin agus na sonraí i ndáil leis a shonraítear i bhfo-alt (2) den alt seo a thaifeadadh ar liosta aicmiúcháin—
(a) d'ainneoin nach ndeachaigh aon oifigeach, de bhun alt 17 den Acht seo, isteach ar an ngabháltas chun críocha an ailt seo ar an gcúis gur coisceadh air sin a dhéanamh, nó
(b) d'ainneoin nár tugadh, mar fhreagra ar iarratas ó oifigeach don Choimisinéir ar fhaisnéis faoin alt sin 17, aon fhaisnéis i ndáil leis an talamh d'aon oifigeach den sórt sin faoin alt sin nó d'ainneoin gur tugadh faisnéis i ndáil leis an talamh dó amhlaidh nach bhfuil dóthanach, nó atá bréagach nó míthreorach i bponc ábhartha.
(5) Déanfaidh an Coimisinéir—
(a) a luaithe is féidir tar éis an lú lá de Mheán Fómhair, 1986, ach tráth nach déanaí ná mí amháin tar éis an dáta sin, cóipeanna de na liostaí aicmiúcháin a bheidh tiomsaithe faoin alt seo i gcaitheamh na tréimhse dar críoch an dáta sin, cibé a bheidh an tiomsú i ngach cás curtha i gcrích nó nach mbeidh, a chur chuig na húdaráis áitiúla ar lena limistéir fheidhme a bhaineann siad,
(b) a luaithe is féidir tar éis an lú lá de Mhárta, 1987, ach tráth nach déanaí ná mí amháin tar éis an dáta sin, cóipeanna de na liostaí aicmiúcháin ar leanadh dá dtiomsú faoin alt seo i gcaitheamh na tréimhse 6 mhí dar críoch an dáta sin, cibé a bheidh an tiomsú i ngach cás curtha i gcrích nó nach mbeidh, a chur chuig na húdaráis áitiúla ar lena limistéir fheidhme a bhaineann siad,
(c) a luaithe is féidir tar éis an 1ú lá de Mheán Fómhair, 1987, ach tráth nach déanaí ná mí amháin tar éis an dáta sin, cóipeanna de na liostaí aicmiúcháin ar leanadh dá dtiomsú faoin alt seo i gcaitheamh na tréimhse 6 mhí dar críoch an dáta sin, cibé a bheidh an tiomsú i ngach cás curtha i gcrích nó nach mbeidh, a chur chuig na húdaráis áitiúla ar lena limistéir fheidhme a bhaineann siad, agus
(d) a luaithe is féidir tar éis gach 1ú lá de Mheán Fómhair dá éis sin go dtí go mbeidh tiomsú na liostaí aicmiúcháin go léir curtha i gcrích, ach tráth nach déanaí ná mí amháin tar éis gach dáta acu sin, cóipeanna de na liostaí aicmiúcháin ar leanadh dá dtiomsú i gcaitheamh na dtréimhsí 12 mhí dar críoch na dátaí sin, a chur chuig na húdaráis áitiúla ar lena limistéir fheidhme a bhaineann siad.
Liostaí aicmiúcháin a chur ar taispeáint.
5.—(1) Déanfaidh údarás áitiúil, laistigh de 14 lá ón dáta a bhfaighidh sé cóip de liosta aicmiúcháin arna thiomsú faoi alt 4 (1) den Acht seo—
(a) fógra a fhoilsiú i nuachtán a bheidh ar cúrsaíocht ina limistéar feidhme á lua go bhféadfar cóip den liosta a iniúchadh in oifigí sonraithe de chuid an údaráis áitiúil sa limistéar sin idir 10 a.m. agus 5 p.m. ar laethanta sonraithe i rith an 21 lá díreach tar éis an fhoilsithe sin, agus
(b) cóip de na sonraí sa liosta a bhaineann le gabháltas talaimh talmhaíochta nó le cuid de ghabháltas den sórt sin a chur leis an bpost chuig gach úinéir agus áititheoir, nó a thabhairt do gach úinéir agus áititheoir, ar ghabháltas nó ar chuid den sórt sin a bheidh sonraithe sa liosta agus arb eol dó é bheith ann agus arb eol dó a ainm agus a sheoladh agus ar úinéir nó áititheoir é nár cuireadh cóip den sórt sin chuige roimhe sin faoin mír seo.
(2) Beidh cóip de liosta aicmiúcháin dá dtagraítear i bhfógra faoi fho-alt (1) den alt seo ar fáil lena hiniúchadh ag comhaltaí den phobal sna hoifigí a bheidh sonraithe san fhógra, ar na laethanta agus idir na tráthanna a bheidh sonraithe ann, agus beidh cead ag comhaltaí den phobal dul isteach sna hoifigí sin agus an chóip a iniúchadh ar na laethanta agus idir na tráthanna réamhráite.
Achomhairc i ndáil le liostaí aicmiúcháin.
6.—(1) (a) Féadfaidh úinéir nó áititheoir ar ghabháltas talaimh talmhaíochta, nó ar chuid de ghabháltas den sórt sin, a bheidh liostaithe ar liosta aicmiúcháin achomharc a dhéanamh in aghaidh aon sonra de na sonraí a bheidh taifeadta ar an liosta i ndáil leis an ngabháltas nó leis an gcuid, trí fhógra i scríbhinn a chuirfear leis an bpost chuig an gCoimisinéir nó a thabharfaidh sé don Choimisinéir nó a thabharfar dó thar a cheann, laistigh de 28 lá ón gcéad uair, tar éis an liostaithe sin, a foilsíodh fógra, de bhun alt 5 den Acht seo, i dtaobh an liosta.
(b) Féadfaidh údarás áitiúil, trí fhógra i scríbhinn a chuirfear leis an bpost chuig an gCoimisinéir, nó a thabharfar dó, laistigh de 28 lá ó fhógra i leith an liosta aicmiúcháin iomchuí a fhoilsiú de bhun an ailt sin 5—
(i) achomharc a dhéanamh in aghaidh aon sonra de na sonraí ar an liosta i ndáil le haon ghabháltas talaimh talmhaíochta, nó le cuid de ghabháltas den sórt sin, ina limistéar feidhme, a bheidh liostaithe ar an liosta, nó
(ii) iarratas a dhéanamh chun gabháltas talaimh talmhaíochta, nó cuid de ghabháltas den sórt sin, nár liostaíodh roimhe sin ar an liosta a liostú amhlaidh agus chun na sonraí iomchuí i ndáil le gabháltas nó cuid de ghabháltas den sórt sin a thaifeadadh ar an liosta,
agus, ar fhógra faoin mír seo a fháil, cuirfidh an Coimisinéir faoi deara, a luaithe is féidir, cóip de na sonraí iomchuí ón bhfógra a chur leis an bpost chuig aon úinéir nó áititheoir, nó a thabhairt d'aon úinéir nó áititheoir, ar an ngabháltas talaimh talmhaíochta, nó ar an gcuid de ghabháltas den sórt sin, lena mbaineann, a mbeidh a ainm agus a sheoladh taifeadta ar an liosta nó sonraithe ar an bhfógra.
(2) Beidh i bhfógra faoi fho-alt (1) den alt seo na sonraí, más cuí, a taifeadadh ar an liosta aicmiúcháin iomchuí i dtaobh an ghabháltais talaimh talmhaíochta, nó an chuid de ghabháltas den sórt sin, lena mbaineann an t-achomharc nó an t-iarratas faoi thrácht maille le sonraí i dtaobh an leasaithe a éilítear agus forais an achomhairc nó an iarratais.
(3) A luaithe is féidir tar éis don Choimisinéir fógra a fháil faoi fho-alt (1) den alt seo cuirfidh sé faoi deara go gcuirfear in iúl don úinéir nó don áititheoir lena mbaineann, trí fhógra i scríbhinn a chuirfear leis an bpost chuige nó a thabharfar dó, go bhféadfaidh sé, laistigh de 28 lá ón bhfógra a fháil, uiríll a dhéanamh i scríbhinn chuig an gCoimisinéir i ndáil leis an ábhar agus tar éis don Choimisinéir aon uiríll den sórt sin a rinneadh laistigh den am a bheidh sonraithe amhlaidh a bhreithniú, cinnfidh sé ar chóir an liosta aicmiúcháin iomchuí a leasú agus má chinneann sé gur chóir é a leasú, cinnfidh sé an leasú agus cuirfidh sé faoi deara an liosta aicmiúcháin iomchuí a leasú dá réir.
(4) Más rud é, mar gheall ar chinneadh faoi fho-alt (3) den alt seo, go leasófar liosta aicmiúcháin, cuirfidh an Coimisinéir faoi deara, a luaithe is féidir, fógra i scríbhinn faoin leasú a chur leis an bpost chuig aon úinéir nó áititheoir, nó a thabhairt d'aon úinéir nó áititheoir, arb eol dó é bheith ann agus arb eol dó a ainm agus a sheoladh agus ar úinéir nó áititheoir é ar aon ghabháltas talaimh talmhaíochta dá ndéanann an leasú difear (seachas an gabháltas lena mbaineann an t-achomharc nó an t-iarratas faoi thrácht).
(5) Gach bliain suas go dtí an bhliain tar éis na bliana a mbeidh críoch curtha le tiomsú na liostaí aicmiúcháin faoi alt 4 den Acht seo agus an bhliain sin san áireamh, agus go dtí go mbeidh aon achomhairc nó iarratais faoin alt seo i ndáil leis na liostaí sin cinnte aige, tiomsóidh an Coimisinéir—
(a) maidir le limistéar feidhme gach údaráis áitiúil lena mbaineann, liosta de na hachomhairc agus de na hiarratais a rinneadh faoi fho-alt (1) den alt seo agus a cinneadh i rith na bliana díreach roimhe sin i ndáil le gabháltais talaimh talmhaíochta, agus le codanna de ghabháltais den sórt sin, sa limistéar sin a raibh leasuithe ar na liostaí aicmiúcháin lena mbaineann le déanamh, agus déanta, maidir leo, agus
(b) maidir le limistéar feidhme gach údaráis áitiúil lena mbaineann, liosta de na hachomhairc agus de na hiarratais a rinneadh faoin bhfo-alt sin (1) agus a cinneadh i rith na bliana díreach roimhe sin i ndáil le gabháltais talaimh talmhaíochta, agus le codanna de ghabháltais den sórt sin, sa limistéar sin nach raibh leasuithe ar na liostaí aicmiúcháin lena mbaineann le déanamh, ná déanta, maidir leo.
(6) (a) Gach liosta a thiomsóidh an Coimisinéir faoi fho-alt (5) den alt seo, síneoidh an Coimisinéir é agus luafar ann ainm agus seoladh aon úinéara agus áititheora agus tuairisc orthu (a mhéid is eol sin don Choimisinéir), acraíocht, acraíocht choigeartaithe agus suíomh gach gabháltais talaimh talmhaíochta, nó cuid de ghabháltas den sórt sin, a bheidh liostaithe ar an liosta.
(b) Gach liosta dá dtagraítear i mír (a) den fho-alt sin (5) sonrófar ann aon leasú ar an liosta aicmiúcháin iomchuí a bheidh arna dhéanamh faoin alt seo sa bhliain lena mbaineann an liosta, i dteannta sonraí i dtaobh aon chinnidh faoi fho-alt (10) (a) den alt seo, a dhéanann difear do ghabháltas talaimh talmhaíochta, nó do chuid de ghabháltas den sórt sin, a bheidh liostaithe ar an liosta.
(7) A luaithe is féidir gach bliain seolfaidh an Coimisinéir chuig gach údarás áitiúil lena mbaineann, cóip d'aon liostaí a bheidh tiomsaithe aige faoi fho-alt (5) den alt seo i ndáil le limistéar feidhme an údaráis i leith na bliana díreach roimhe sin.
(8) Déanfaidh údarás áitiúil, laistigh de 14 lá ón dáta a bhfaighidh sé cóip de liosta arna thiomsú faoi fho-alt (5) den alt seo—
(a) fógra a fhoilsiú i nuachtán a bheidh ar cúrsaíocht ina limistéar feidhme á lua go bhféadfar cóip den liosta a iniúchadh in oifigí sonraithe de chuid an údaráis áitiúil sa limistéar sin idir 10 a.m. agus 5 p.m. ar laethanta sonraithe i rith an 21 lá díreach tar éis an fhoilsithe sin, agus
(b) fógra i scríbhinn a chur leis an bpost chuig gach úinéir agus áititheoir, nó a thabhairt do gach úinéir agus áititheoir, ar ghabháltas talaimh talmhaíochta, nó ar chuid de ghabháltas den sórt sin, a bheidh sonraithe ar an liosta agus arb eol dó é a bheith ann agus arb eol dó a ainm agus a sheoladh, ar fógra é—
(i) faoi leasú ar bith a rinneadh faoin alt seo ar an liosta aicmiúcháin iomchuí, agus faoi shonraí i dtaobh aon chinnidh faoi fho-alt (10) (a) den alt seo, a dhéanann difear don ghabháltas nó don chuid, nó
(ii) nach ndearnadh aon leasú den sórt sin,
cibé acu is cuí.
(9) Beidh cóip de liosta dá dtagraítear i bhfógra faoi fho-alt (8) den alt seo ar fáil lena hiniúchadh ag comhaltaí den phobal sna hoifigí a bheidh sonraithe san fhógra, ar na laethanta agus idir na tráthanna a bheidh sonraithe ann, agus beidh cead ag comhaltaí den phobal dul isteach sna hoifigí sin agus an chóip a iniúchadh ar na laethanta agus idir na tráthanna réamhráite.
(10) Aon leasú ar liosta aicmiúcháin faoin alt seo nó (i gcás achomhairc in aghaidh cinnidh faoin alt seo) faoi alt 8 den Acht seo, beidh éifeacht leis—
(a) i gcás iarratais faoi fho-alt (1) (b) (ii) den alt seo, amhail ar agus ó cibé dáta a chinnfidh an Coimisinéir nó, más iomchuí, an Binse nó an Ard-Chúirt, agus
(b) in aon chás eile, amhail ar an agus ón gcéad uair, tar éis an chinnidh faoi alt 4 (3) den Acht seo maidir leis an ngabháltas talaimh talmhaíochta lena mbaineann, a rinneadh fógra faoi alt 5 den Acht seo a fhoilsiú de bhun an ailt sin.
Athbhreithniú ar liostaí aicmiúcháin.
7.—(1) (a) Féadfaidh úinéir nó áititheoir ar ghabháltas talaimh talmhaíochta nó ar chuid de ghabháltas den sórt sin, a bheidh liostaithe ar liosta aicmiúcháin, trí fhógra i scríbhinn a chuirfear leis an bpost chuig an gCoimisinéir nó a thabharfaidh sé don Choimisinéir nó a thabharfar dó thar a cheann, iarratas a dhéanamh tráth ar bith ar aon sonra de na sonraí a bheidh taifeadta ar an liosta i ndáil leis an ngabháltas nó leis an gcuid a athbhreithniú.
(b) Féadfaidh údarás áitiúil, trí fhógra i scríbhinn a chur leis an bpost chuig an gCoimisinéir nó trína thabhairt dó, iarratas a dhéanamh tráth ar bith—
(i) ar aon sonra de na sonraí ar an liosta i ndáil le haon ghabháltas talaimh talmhaíochta nó le cuid de ghabháltas den sórt sin ina limistéar feidhme a bheidh liostaithe ar an liosta aicmiúcháin iomchuí, a athbhreithniú, nó
(ii) ar ghabháltas talaimh talmhaíochta, nó cuid de ghabháltas den sórt sin, nár liostaíodh cheana a liostú ar an liosta aicmiúcháin iomchuí agus ar na sonraí iomchuí i ndáil le gabháltas nó le cuid den sórt sin a thaifeadadh ar an liosta,
agus ar fhógra faoin mír seo a fháil, cuirfidh an Coim isinéir faoi deara, a luaithe is féidir, cóip de na sonraí iomchuí ón bhfógra a chur leis an bpost chuig aon úinéir nó áititheoir, nó a thabhairt d'aon úinéir nó áititheoir, ar an ngabháltas talaimh talmhaíochta, nó ar an gcuid de ghabháltas den sórt sin, lena mbaineann, a mbeidh a ainm agus a sheoladh taifeadta ar an liosta nó sonraithe ar an bhfógra.
(2) Beidh i bhfógra faoi fho-alt (1) den alt seo na sonraí, más cuí, a taifeadadh ar an liosta aicmiúcháin iomchuí i dtaobh an ghabháltais talaimh talmhaíochta, nó an chuid de ghabháltas den sórt sin, lena mbaineann an t-iarratas faoi thrácht, maille le sonraí i dtaobh an athbhreithnithe a éilítear agus forais an iarratais.
(3) Faoi réir fho-alt (12) den alt seo, cuirfidh an Coimisinéir faoi deara, a luaithe is féidir tar éis dó fógra a fháil faoi fho-alt (1) den alt seo, go gcuirfear in iúl don úinéir nó don áititheoir lena mbaineann, trí fhógra i scríbhinn a chuirfear leis an bpost chuige nó a thabharfar dó, go bhféadfaidh sé, laistigh de 28 lá ón bhfógra a fháil, uiríll a dhéanamh i scríbhinn chuig an gCoimisinéir i ndáil leis an ábhar agus tar éis don Choimisinéir aon uiríll den sórt sin a rinneadh laistigh den am a bheidh sonraithe amhlaidh a bhreithniú, cinnfidh sé ar chóir an liosta aicmiúcháin iomchuí a leasú agus, má chinneann sé gur chóir é a leasú, cinnfidh sé an leasú agus cuirfidh sé faoi deara an liosta aicmiúcháin iomchuí a leasú dá réir.
(4) Más rud é, mar gheall ar chinneadh faoi fho-alt (3) den alt seo, go leasófar liosta aicmiúcháin, cuirfidh an Coimisinéir faoi deara, a luaithe is féidir, fógra i scríbhinn faoin leasú a chur leis an bpost chuig aon úinéir nó áititheoir, nó a thabhairt d'aon úinéir nó áititheoir, arb eol dó é a bheith ann agus arb eol dó a ainm agus a sheoladh agus ar úinéir nó áititheoir é ar aon ghabháltas talaimh talmhaíochta dá ndéanann an leasú difear (seachas gabháltas lena mbaineann an t-iarratas faoi thrácht).
(5) Tiomsóidh an Coimisinéir, roimh an 1ú lá de Shamhain i ngach bliain—
(a) maidir le limistéar feidhme gach údaráis áitiúil lena mbaineann, liosta (ar a dtabharfar liosta d'athbhreithnithe) de na hiarratais a rinneadh faoi fho-alt (1) den alt seo agus a cinneadh i rith an 12 mhí dar chríoch an 30ú lá de Mheán Fómhair an bhliain sin i ndáil le gabháltais talaimh talmhaíochta, agus le codanna de ghabháltais den sórt sin, sa limistéar sin a raibh leasuithe ar na liostaí aicmiúcháin lena mbaineann le déanamh, agus déanta, maidir leo, agus
(b) maidir le limistéar feidhme gach údaráis áitiúil lena mbaineann, liosta de na hiarratais a rinneadh faoin bhfo-alt sin (1) agus a cinneadh i rith an 12 mhí sin a dúradh i ndáil le gabháltais talaimh talmhaíochta, agus le codanna de ghabháltais den sórt sin, sa limistéar sin nach raibh leasuithe ar na liostaí aicmiúcháin lena mbaineann le déanamh, ná déanta, maidir leo.
(6) (a) Gach liosta a thiomsóidh an Coimisinéir faoi fho-alt (5) den alt seo síneoidh an Coimisinéir é agus luafar ann ainm agus seoladh aon úinéara agus áititheora agus tuairisc orthu (a mhéid is eol sin don Choimisinéir), acraíocht, acraíocht choigeartaithe agus suíomh gach gabháltais talaimh talmhaíochta, nó cuid de ghabháltas den sórt sin, a bheidh liostaithe ar an liosta.
(b) Sonrófar i ngach liosta d'athbhreithnithe aon leasú ar an liosta aicmiúcháin iomchuí arna dhéanamh faoin alt seo, nó aon chinneadh arna dhéanamh faoi fho-alt (10) (a) den alt seo, sa tréimhse 12 mhí lena mbaineann an liosta agus a dhéanann difear do ghabháltas talaimh talmhaíochta, nó do chuid de ghabháltas den sórt sin, a bheidh liostaithe ar an liosta.
(7) Déanfaidh an Coimisinéir, tráth nach déanaí ná an 1ú lá de Shamhain i ngach bliain, cóip d'aon liosta d'athbhreithnithe nó de liosta eile a bheidh tiomsaithe aige faoi fho-alt (5) den alt seo i ndáil le limistéar feidhme an údaráis sa 12 mhí dar críoch an 30ú lá de Mheán Fómhair an bhliain sin, a chur chuig gach údarás áitiúil lena mbaineann.
(8) Déanfaidh údarás áitiúil, laistigh de 14 lá ón dáta a bhfaighidh sé cóip de liosta d'athbhreithnithe nó de liosta eile arna thiomsú faoi fho-alt (5) den alt seo—
(a) fógra a fhoilsiú i nuachtán a bheidh ar cúrsaíocht ina limistéar feidhme á lua go bhféadfar cóip den liosta a iniúchadh in oifigí sonraithe de chuid an údaráis áitiúil sa limistéar sin idir 10 a.m. agus 5 p.m. ar laethanta sonraithe i rith an 21 lá díreach tar éis an fhoilsithe sin, agus
(b) fógra i scríbhinn a chur leis an bpost chuig gach úinéir agus áititheoir, nó a thabhairt do gach úinéir agus áititheoir, ar ghabháltas talaimh talmhaíochta, nó ar chuid de ghabháltas den sórt sin, a bheidh sonraithe ar an liosta agus arb eol dó é a bheith ann agus arb eol dó a ainm agus a sheoladh, ar fógra é:
(i) faoi leasú ar bith a rinneadh faoin alt seo ar an liosta aicmiúcháin iomchuí, agus faoi shonraí i dtaobh aon chinnidh faoi fho-alt (10) (a) den alt seo, a dhéanann difear don ghabháltas nó don chuid, nó
(ii) nach ndearnadh aon leasú den sórt sin,
cibé acu is cuí.
(9) Beidh cóip de liosta dá dtagraítear i bhfógra faoi fho-alt (8) den alt seo ar fáil lena hiniúchadh ag comhaltaí den phobal sna hoifigí a bheidh sonraithe san fhógra, ar na laethanta agus idir na tráthanna a bheidh sonraithe ann, agus beidh cead ag comhaltaí den phobal dul isteach sna hoifigí sin agus an chóip a iniúchadh ar na laethanta agus idir na tráthanna réamhráite.
(10) Aon leasú ar liosta aicmiúcháin faoin alt seo nó (i gcás achomhairc in aghaidh cinnidh faoin alt seo) faoi alt 8 den Acht seo beidh éifeacht leis mar a leanas:
(a) i gcás go raibh, maidir leis an ngabháltas talaimh talmhaíochta lena mbaineann, iompar den chineál a shonraítear in alt 17 (4) den Acht seo faoi áititheoir an ghabháltais nó faoina sheirbhíseach nó faoina ghníomhaire, maidir le cibé bliain a chinnfidh an Coimisinéir nó, más cuí, an Binse nó an Ard-Chúirt (lena n-áirítear bliain roimh an mbliain ina ndearnadh an t-iarratas faoin alt seo lena mbaineann an leasú) agus maidir le gach bliain dá éis sin, agus
(b) in aon chás eile, maidir leis an gcéad bhliain eile tar éis na bliana ina ndearnadh an t-iarratas iomchuí faoi fho-alt (1) den alt seo agus maidir le gach bliain dá éis sin,
agus más rud é, in aon chás lena mbaineann mír (a) den fho-alt seo, go mbeidh méid i leith cáin fheirme nó cáin fheirme bhreise iníoctha d'aon bhliain de dhroim leasú den sórt sin, measfar, chun críocha an Achta seo, gur éilíodh é faoi alt 11 den Acht seo don bhliain sin ar dháta dhul in éag an bhliain sin don tréimhse a shonraítear in alt 12 (2) den Acht seo nó, i gcás dáta a bheith forordaithe faoi fho-alt (2) den alt sin 11 don bhliain sin, ar an dáta sin.
(11) Féadfaidh an tAire Airgeadais dáta seachas aon dáta a shonraítear i bhfo-ailt (5) agus (7) den alt seo a fhorordú chun críocha na bhfo-alt sin agus le linn aon tréimhse ina mbeidh dáta forordaithe amhlaidh mar a dúradh beidh éifeacht leis na fo-ailt sin amhail is dá gcuirfí an dáta a bheidh forordaithe amhlaidh in ionad an dáta a dúradh a bheidh arna shonrú san fho-alt sin (5) nó (7), de réir mar a bheidh, díreach roimh an bhforordú sin.
(12) (a) Ní thabharfaidh an Coimisinéir aird ar iarratas faoin alt seo má chinneann sé nár tháinig aon athrú ábhartha ó thráth an chinnidh nó an athbhreithnithe is déanaí (más ann) faoin Acht seo ar na himthosca a rialaíonn acraíocht choigeartaithe an ghabháltais lena mbaineann agus cuirfidh sé a chinneadh in iúl don duine a dhéanfaidh iarratas den sórt sin.
(b) An chéad dul isteach ar thalamh a chuimsítear sa ghabháltas lena mbaineann ag oifigeach don Choimisinéir a tharlóidh tar éis an dul isteach sin a chosc nó tar éis bac nó constaic a chur ar oifigeach don Choimisinéir i gcomhlíonadh a fheidhmeanna faoi alt 17 den Acht seo i ndáil leis an talamh measfar chun críocha mhír (a) den fho-alt seo gur athrú ábhartha é ar na himthosca a rialaíonn acraíocht choigeartaithe na talún agus, i gcás éifeacht a bheith le fo-alt (8) den alt sin agus an chéad dul isteach sin mar a dúradh ar an talamh a chuimsítear sa ghabháltas lena mbaineann a bheith déanta, tabharfaidh an Coimisinéir, d'ainneoin an fho-ailt sin, aird ar iarratas faoin alt seo i ndáil leis an ngabháltas lena mbaineann.
Bunu an Bhinse Cánach Feirme agus achomhairc chuig an mBinse sin.
8.—(1) (a) Déanfar, de bhua an ailt seo, binse ar a dtabharfar an Binse Cánach Feirme agus dá ngairtear an Binse san Acht seo, a bhunú ar cibé dáta a fhorordóidh an tAire Airgeadais chun achomhairc faoi fho-ailt (2) agus (3) den alt seo a éisteacht agus a chinneadh.
(b) Beidh éifeacht le forálacha an Sceidil a ghabhann leis an Acht seo i ndáil leis an mBinse.
(2) (a) (i) Féadfaidh úinéir nó áititheoir ar ghabháltas talaimh talmhaíochta, trí fhógra i scríbhinn a chuirfear leis an bpost chuig an mBinse nó a thabharfaidh sé don Bhinse, nó a thabharfar dó thar a cheann, laistigh de 28 lá ón dáta a ndearnadh, de bhun fho-alt (8) d'alt 6 den Acht seo nó fho-alt (8) d'alt 7 den Acht seo, fógra a fhoilsiú i ndáil le cinneadh faoin alt sin 6 nó 7, de réir mar a bheidh, nó ón dáta a fuair sé an fógra faoi fho-alt (12) den alt sin 7, achomharc a dhéanamh chuig an mBinse in aghaidh an chinnidh.
(ii) Féadfaidh údarás áitiúil, trí fhógra i scríbhinn a chuirfear leis an bpost chuig an mBinse, nó a thabharfar don Bhinse, laistigh de 28 lá ón dáta a ndearnadh, de bhun fho-alt (8) d'alt 6 den Acht seo nó fho-alt (8) d'alt 7 den Acht seo, fógra a fhoilsiú i ndáil le cinneadh faoin alt sin 6 nó 7, de réir mar a bheidh, nó ón dáta a fuair sé an fógra faoi fho-alt (12) den alt sin 7, achomharc a dhéanamh chuig an mBinse in aghaidh an chinnidh.
(b) Beidh i bhfógra faoi mhír (a) den fho-alt seo na sonraí, más cuí, a taifeadadh ar an liosta aicmiúcháin iomchuí i dtaobh an ghabháltais talaimh talmhaíochta, nó an chuid de ghabháltas den sórt sin, lena mbaineann an t-achomharc faoi thrácht, maille le sonraí i dtaobh an chinnidh ar ina aghaidh a dhéantar an t-achomharc agus i dtaobh fhorais an achomhairc.
(c) Tarchuirfidh an Binse cóip de gach fógra a gheobhaidh sé faoi mhír (a) den fho-alt seo chuig an gCoimisinéir (arb é a bheidh ina fhreagróir san achomharc lena mbaineann, agus i dteideal éisteacht a fháil agus fianaise a thabhairt ar aird ag éisteacht an achomhairc sin) agus chuig aon duine eile a ndealraíonn sé go bhfuil leas aige i gcinneadh an achomhairc lena mbaineann nó ar dóigh go ndéanfadh an cinneadh lena mbaineann difear dó agus beidh an duine sin i dteideal éisteacht a fháil agus fianaise a thabhairt ar aird ag éisteacht an achomhairc.
(3) (a) Féadfaidh áititheoir ar ghabháltas talaimh talmhaíochta, trí fhógra i scríbhinn a chuirfear leis an bpost chuig an mBinse, nó a thabharfar don Bhinse, achomharc a dhéanamh chuig an mBinse in aghaidh cionroinnt ar acraíocht choigeartaithe an ghabháltais faoi alt 3 den Acht seo, laistigh de 28 lá ón dáta a ndearnadh fógra faoin gcionroinnt a chur chuige nó a thabhairt dó faoin alt sin 3.
(b) Beidh i bhfógra faoi mhír (a) den fho-alt seo na sonraí a taifeadadh ar an liosta aicmiúcháin iomchuí i dtaobh an ghabháltais talaimh talmhaíochta lena mbaineann an t-achomharc faoi thrácht, maille le sonraí i dtaobh na cionranna ar ina haghaidh a dhéantar an t-achomharc agus i dtaobh fhorais an achomhairc.
(c) Tarchuirfidh an Binse cóip de gach fógra a gheobhaidh sé faoi mhír (a) den fho-alt seo chuig na háititheoirí (seachas an t-áititheoir a dhéanann an t-achomharc) ar an ngabháltas talaimh talmhaíochta lena mbaineann, chuig gach údarás áitiúil lena mbaineann (arb iad a bheidh ina bhfreagróirí san achomharc lena mbaineann agus i dteideal éisteacht a fháil agus fianaise a thabhairt ar aird ag éist eacht an achomhairc sin) agus chuig aon duine eile a ndealraíonn sé go bhfuil leas aige i gcinneadh an achomhairc lena mbaineann nó ar dóigh go ndéanfadh an cinneadh lena mbaineann difear dó agus beidh an duine sin i dteideal éisteacht a fháil agus fianaise a thabhairt ar aird ag éisteacht an achomhairc.
(d) Aon athrú ar chionroinnt faoi alt 3 den Acht seo a dhéantar faoi fho-alt (1) den alt seo nó (i gcás achomhairc in aghaidh cinnidh faoin bhfo-alt sin) faoi fho-alt (4) den alt seo, beidh éifeacht leis amhail ar an agus ón dáta a bhfaighidh an t-áititheoir lena mbaineann an fógra iomchuí dá dtagraítear i mír (a) den fho-alt seo.
(4) Féadfaidh páirtí in achomharc chuig an mBinse nó aon úinéir nó áititheoir eile ar ghabháltas talaimh talmhaíochta dá ndéanann an cinneadh difear achomharc a dhéanamh in aghaidh an chinnidh chuig an Ard-Chúirt ar phonc dlí laistigh de 28 lá ón dáta a fógraíodh cinneadh an achomhairc ag an mBinse.
(5) Cuirfidh an Coimisinéir faoi deara a luaithe is féidir an liosta aicmiúcháin iomchuí a leasú i gcás aon leasú den sórt sin a bheith le déanamh de bhun cinnidh ón mBinse nó breithe ón Ard-Chúirt i ndáil le hachomharc faoin alt seo agus tabharfaidh sé fógra i scríbhinn i dtaobh an leasaithe don údarás áitiúil, nó do na húdaráis áitiúla, lena mbaineann.
(6) Féadfaidh an tAire Airgeadais, le toiliú Aire na Seirbhíse Poiblí, cibé daoine agus cibé méid daoine is dóigh leis is gá a cheapadh ó am go ham as measc a chuid oifigeach le cabhrú leis an mBinse a fheidhmeanna faoin Acht seo a chomhlíonadh.
Cáin fheirme a mhuirearú.
9.—(1) Déanfar, i leith gach feirme inchánach, cáin, dá ngairfear cáin fheirme, a mhuirearú, a thobhach agus a íoc gach bliain ag tosú cibé bliain a fhorordófar.
(2) (a) Faoi réir mhíreanna (b) agus (c) den fho-alt seo agus alt 21 den Acht seo, déanfaidh an duine arb amhlaidh maidir leis, ar an dáta a bhforordófar an ráta cánach feirme don bhliain sin faoi fho-alt (4) den alt seo, go mbeidh sé taifeadta ar an liosta aicmiúcháin iomchuí nó ar na liostaí aicmiúcháin iomchuí gurb é an t-áititheoir é ar fheirm inchánach, cáin fheirme i leith na feirme d'aon bhliain a íoc leis an údarás áitiúil nó leis na húdaráis áitiúla ar ina limistéar feidhme nó ina limistéir fheidhme atá an fheirm suite.
(b) Más rud é, ar an dáta a bhforordófar an ráta cánach feirme d'aon bhliain mar a dúradh, gurb amhlaidh, maidir le beirt nó níos mó (cibé mar nascthionóntaí, mar thionóntaí i gcoiteannas nó mar thionóntaí eile agus cibé atá nó nach bhfuil baint acu, nó ag cuid acu, lena chéile) go mbeidh sé taifeadta ar an liosta aicmiúcháin iomchuí nó ar na liostaí aicmiúcháin iomchuí gurb iad na háititheoirí iad ar fheirm inchánach agus nach duine ceachtar acu ar a gcionroinntear cuid den fheirm faoi alt 3 (2) den Acht seo, dlífear ar na daoine sin i gcomhpháirt agus go leithleach an cháin fheirme is iníoctha i leith na feirme don bhliain sin a íoc leis an údarás áitiúil nó leis na húdaráis áitiúla ar ina limistéar feidhme nó ina limistéir fheidhme atá an fheirm suite.
(c) Más rud é, ar an dáta a ndéantar an ráta cánach feirme d'aon bhliain a fhorordú mar a dúradh—
(i) go mbeidh sé taifeadta ar an liosta aicmiúcháin iomchuí nó ar na liostaí aicmiúcháin iomchuí maidir le beirt nó níos mó gurb iad na háititheoirí iad ar fheirm inchánach,
(ii) gurb é a bheidh i nduine amháin nó níos mó díobh duine nó daoine ar a ndéantar cuid nó codanna de ghabháltas talaimh talmhaíochta arb é an fheirm é a chionroinnt faoin alt sin 3 (2), agus
(iii) nach é a bheidh i nduine amháin nó níos mó díobh duine nó daoine ar a ndéantar cuid nó codanna den ghabháltas sin a dúradh a chionroinnt mar a dúradh,
dlífear ar an duine nó ar na daoine dá dtagraítear i bhfomhír (iii) den mhír seo (i gcomhpháirt agus go leithleach i gcás níos mó ná duine amháin den sórt sin a bheith i gceist) an cháin fheirme (más ann) is iníoctha don bhliain sin i leith cibé méid den fheirm nach mbeidh cionroinnte mar a dúradh a íoc leis an údarás áitiúil nó leis na húdaráis áitiúla ar ina limistéar feidhme nó ina limistéir fheidhme atá an fheirm suite.
(3) I gcás feirm inchánach a bheith suite i limistéar feidhme de chuid is mó ná aon údarás áitiúil amháin, déanfar cibé méid den cháin fheirme is iníoctha i leith na feirme a ríomhfar faoi threoir acraíocht choigeartaithe an chuid den fheirm atá suite i limistéar feidhme aon údaráis den sórt sin, a íoc leis an údarás sin.
(4) (a) Faoi réir alt 10 den Acht seo, íocfar cáin fheirme gach bliain inarb iníoctha í de bhua fho-alt (1) den alt seo, i leith feirmeacha inchánach, de réir cibé ráta a bheidh forordaithe don bhliain sin in aghaidh gach acra choigeartaithe de na hacraíochtaí coigeartaithe a bheidh taifeadta i leith na ngabháltas talaimh talmhaíochta, nó na gcodanna de ghabháltais den sórt sin, arb iad na feirmeacha iad ar na liostaí aicmiúcháin iomchuí ar an dáta a bhforordaítear an ráta cánach feirme don bhliain sin faoin bhfo-alt seo.
(b) (i) D'ainneoin mhír (a) den fho-alt seo, forordófar faoin mír sin don chéad bhliain dá mbeidh cáin fheirme iníoctha de bhua fho-alt (1) den alt seo, gur ráta £10 in aghaidh an acra choigeartaithe an ráta cánach feirme agus forordófar faoin mír sin d'aon bhliain dá mbeidh cáin fheirme iníoctha mar a dúradh (seachas an chéad bhliain sin) ráta cánach feirme a bhfuil an coibhneas céanna idir é agus £10 agus atá idir leibhéal measta na n-ioncam feirme an bhliain díreach roimhe sin agus leibhéal measta na n-ioncam feirme sa bhliain 1985.
(ii) Sa mhír seo ciallaíonn “leibhéal measta na n-ioncam feirme”—
(I) i ndáil leis an mbliain 1985, an t-ioncam a thig ó fhéinfhostaíocht, agus ioncam trádála eile, i dtalmhaíocht don bhliain sin arna mheas ag an bPríomh-Oifig Staidrimh agus arna fhoilsiú i bhFeasachán Staidrimh na hÉireann arna eisiúint ag an Oifig sin do mhí an Mheithimh sa bhliain 1986, agus
(II) i ndáil le haon bhliain eile, an t-ioncam a thig ó fhéinfhostaíocht, agus ioncam trádála eile, i dtalmhaíocht arna mheas ag Stiúrthóir na Príomh-Oifige Staidrimh agus arna thabhairt i scríbhinn don Aire roimh dheireadh na bliana sin nó a luaithe is feidir an bhliain díreach tar éis na bliana sin.
(5) Más rud é gurb é a bheidh in acraíocht choigeartaithe iomlán feirme inchánach, líon d'acraí coigeartaithe agus codán d'acra coigeartaithe, íocfar i leith an chodáin, cáin fheirme de mhéid a mbeidh an coibhneas céanna idir í agus an ráta cánach feirme ar acra coigeartaithe amháin agus atá idir an codán agus acra coigeartaithe amháin.
(6) Aon tagairtí san alt seo agus in alt 11 den Acht seo don duine a mbeidh sé taifeadta maidir leis ar liosta aicmiúcháin nó ar liostaí aicmiúcháin, gurb é an t-áititheoir é ar fheirm inchánach, nó ar chuid d'fheirm inchánach, is tagairtí iad don duine a mbeidh sé taifeadta maidir leis ar an liosta sin gurb é an t-áititheoir é ar an ngabháltas talaimh talmhaíochta, nó ar an gcuid de ghabháltas den sórt sin, arb é an fheirm sin nó an chuid sin d'fheirm é nó, de réir mar a bheidh, don duine arb é an t-áititheoir é ar ghabháltas talaimh talmhaíochta, nó ar chuid de ghabháltas den sórt sin, dá dtagraítear in alt 3 (2) (ii) den Acht seo, arb é an fheirm inchánach nó cuid den fheirm inchánach é.
(7) Measfar, chun críocha an Achta seo, nach mbeidh duine ná acraíocht choigeartaithe taifeadta ar liosta aicmiúcháin ar dháta áirithe mura mbeidh an taifead sin curtha in iúl faoin Acht seo ar an dáta sin nó roimhe don údarás áitiúil lena mbaineann.
Faoiseamh imeallach.
10.—Más rud é, maidir le hacraíocht choigeartaithe gabháltais talaimh talmhaíochta is feirm inchánach a bheidh taifeadta ar an liosta aicmiúcháin nó ar na liostaí aicmiúcháin iomchuí ar an dáta a bhforordaítear an ráta cánach feirme d'aon bhliain faoi alt 9 (4) den Acht seo, gurb ionann an acraíocht sin agus an líon acraí coigeartaithe a bheidh sonraithe don bhliain sin in alt 3 (1) den Acht seo nó gur mó í de 4 acra choigeartaithe ar a mhéid ná an líon sin, déanfar an cháin fheirme is iníoctha i leith na feirme don bhliain sin a laghdú—
(a) más ionann an acraíocht choigeartaithe agus an líon sin a dúradh nó más 1 acra coigeartaithe nó faoina bhun an bhreis, ⅘ú den cháin fheirme is iníoctha ar leith ón alt seo,
(b) más mó an bhreis ná 1 acra coigeartaithe ach nach mó í ná 2 acra choigeartaithe, ⅗ú den cháin fheirme is iníoctha ar leith ón alt seo,
(c) más mó an bhreis ná 2 acra choigeartaithe ach nach mó í ná 3 acra choigeartaithe, ⅖ú den cháin fheirme is iníoctha ar leith ón alt seo, agus
(d) más mó an bhreis ná 3 acra choigeartaithe ach nach mó í ná 4 acra choigeartaithe, ⅕ú den cháin fheirme is iníoctha ar leith ón alt seo.
Íoc cánach feirme.
11.—(1) Beidh cáin fheirme dlite agus iníoctha ar an dáta a bheidh dhá sheachtain i ndiaidh an dáta a n-éilítear í.
(2) (a) Déanfaidh údarás áitiúil, i leith gach bliana—
(i) a luaithe is féidir tar éis dheireadh na tréimhse a shonraítear in alt 12 (2) den Acht seo, nó
(ii) i gcás dáta a bheith forordaithe faoi mhír (b) den fho-alt seo don bhliain sin, a luaithe is féidir tar éis an dáta a bheidh forordaithe amhlaidh,
trí fhógra i scríbhinn a chuirfear leis an bpost chuig gach duine, nó a thabharfar do gach duine, a mbeidh sé taifeadta maidir leis ar an liosta aicmiúcháin iomchuí gurb é an t-áititheoir é ar fheirm inchánach, nó ar chuid d'fheirm inchánach, ina limistéar feidhme ar an dáta a bhforordófar an ráta cánach feirme don bhliain sin faoi alt 9 (4) den Acht seo, a chur in iúl dó cad é an méid cánach feirme is iníoctha aige don bhliain sin i leith na feirme inchánach nó i leith na coda agus a cheangal ar an duine sin an cháin sin a íoc leis an údarás áitiúil de réir an Achta seo agus measfar, chun críocha fho-alt (1) den alt seo, gurb é an dáta a sheolfar an fógra chuig an duine nó, de réir mar a bheidh, a thabharfar dó é an dáta a n-éilítear cáin fheirme i leith na feirme inchánach nó na coda.
(b) Féadfar dáta a fhorordú chun críocha mhír (a) den fho-alt seo d'aon bhliain, ar bliain í sa tréimhse ó dháta rite an Achta seo go deireadh na bliana díreach tar éis na bliana ina gcuirfear tiomsú na liostaí aicmiúcháin i gcrích.
(3) (a) I gcás rialacháin faoi mhír (b) den fho-alt seo a bheith i bhfeidhm de thuras na huaire, féadfaidh an t-áititheoir ar fheirm inchánach, faoi réir cibé coinníollacha a chomhlíonadh a shonróidh an t-údarás áitiúil nó na húdaráis áitiúla, ar ina limistéar feidhme nó ina limistéir fheidhme atá an fheirm suite, ó am go ham agus faoi réir aon rialacháin faoi mhír (b) den fho-alt seo a chomhlíonadh, in áit cáin fheirme a íoc i leith na feirme de réir fho-alt (1) den alt seo, í a íoc leis an údarás áitiúil nó leis na húdaráis áitiúla de réir an fho-ailt seo.
(b) Féadfaidh an tAire rialacháin a dhéanamh chun críocha mhír (a) den fho-alt seo agus féadfar leis na rialacháin sin, gan dochar do ghinearáltacht an mhéid sin roimhe seo, socrú a dhéanamh lena n-aghaidh seo a leanas go léir nó le haghaidh aon cheann díobh:
(i) socrú trína bhféadfar cáin fheirme a íoc ina tráthchodanna,
(ii) na coinníollacha a shonrú (lena n-áirítear coinníollacha a shonrú ag údarás áitiúil) faoina bhféadfaidh duine cáin fheirme a íoc ina tráthchodanna faoin bhfo-alt seo agus na coinníollacha a fhéadfar a shonrú amhlaidh,
(iii) an modh le méid agus líon na dtráthchodanna sin a ríomh agus na dátaí a mbeidh siad iníoctha, lena n-áirítear socrú lena n-íoc sula bhforordaítear an ráta cánach feirme iomchuí,
(iv) modh íoctha na dtráthchodanna sin,
(v) i gcás nár íocadh tráthchuid de cháin fheirme ar an dáta arbh iníoctha í faoi na rialacháin nó roimh an dáta sin, socrú trína ndéanfar an cháin fheirme, nó cibé méid di a bheidh neamhíoctha, a íoc ar cibé dáta a shonróidh an t-údarás áitiúil, ar dáta é nach luaithe ná an dáta ar a mbeadh an cháin fheirme iníoctha faoi fho-alt (1) den alt seo.
(c) Féadfar rialacháin éagsúla a dhéanamh faoin alt seo d'imthosca éagsúla agus d'aicmí éagsúla cásanna.
(4) (a) I gcás achomharc nó iarratas a bheith déanta faoi alt 6 nó 7 den Acht seo agus nach mbeidh cinneadh críochnaitheach déanta ar an achomharc nó ar an iarratas agus nach mbeidh an liosta aicmiúcháin nó na liostaí aicmiúcháin iomchuí leasaithe go cuí más gá, déanfar cáin fheirme i leith na feirme inchánach iomchuí a ríomh agus a íoc de réir alt 9 den Acht seo.
(b) I gcás achomharc a bheith déanta faoi alt 8 (3) den Acht seo agus nach mbeidh cinneadh críochnaitheach déanta ar an achomharc, déanfar, fad a bheidh an cinneadh sin ar feitheamh, cáin fheirme i leith na feirme inchánach iomchuí, a ríomh agus a íoc amhail is dá mba nach ndearnadh an t-achomharc.
(5) Más rud é, de dhroim leasú ar liosta aicmiúcháin de bhun achomhairc nó iarratais faoin alt sin 6 nó 7 a cinneadh go críochnaitheach nó de dhroim athrú ar chionroinnt faoi alt 3 (2) den Acht seo de bhun achomhairc faoi alt 8 (3) den Acht seo a cinneadh go críochnaitheach, go ndearna duine nach raibh faoi dhliteanas cáin fheirme a íoc, an cháin sin a íoc nó go ndearnadh ró-íocaíocht den cháin sin, déanfaidh an t-údarás áitiúil lena mbaineann méid na híocaíochta nó na ró-íocaíochta a íoc leis an duine a rinne í.
(6) Más rud é, de dhroim leasú nó athrú den sórt sin a dúradh, go dtitfidh sé ar dhuine méid a íoc i leith cánach feirme nó cánach feirme breise nó i leith úis is iníoctha ar an gcáin sin faoin Acht seo, déanfaidh an t-údarás áitiúil lena mbaineann, trí fhógra i scríbhinn a chuirfear leis an bpost chuig an duine, nó a thabharfar dó, an méid a chur in iúl dó agus beidh an méid sin dlite den duine sin agus iníoctha aige leis an údarás áitiúil dhá sheachtain tar éis dháta faighte an fhógra sin.
(7) (a) I gcás méid cánach feirme a bheith dlite agus neamhíoctha ar feadh tréimhse is mó ná dhá mhí tar éis an dáta a mbeidh sé dlite agus iníoctha faoin Acht seo, déanfaidh an duine a bheidh faoi dhliteanas an méid a dúradh a íoc, ús simplí, gan asbhaint cánach ioncaim, ar an méid, arna ríomh de réir ráta 1¼ faoin gcéad in aghaidh gach mí nó cuid de mhí den tréimhse, a íoc leis an údarás áitiúil lena mbaineann agus beidh an t-ús sin dlite agus iníoctha dhá sheachtain tar éis an dáta a ndéanann an t-údarás áitiúil lena mbaineann, trí fhógra i scríbhinn a chuirfear leis an bpost chuig an duine sin a dúradh nó a thabharfar dó, íoc an úis a éileamh.
(b) Cuirfear íocaíocht ar cuntas cánach feirme i bhfeidhm—
(i) i gcás ús a bheith dlite ar an gcáin ar dháta na híocaíochta, ar íoc an úis a bheidh dlite amhlaidh, a mhéid is indéanta sin, agus
(ii) i gcás aon iarmhéid den íocaíocht a bheith neamhíoctha, ar íoc cibé méid den cháin is ionann agus an t-iarmhéid sin.
(c) Féadfaidh údarás áitiúil, más deimhin leis gur cuí sin a dhéanamh, iomlán aon mhéid nó cuid d'aon mhéid is iníoctha leis faoi mhír (a) den fho-alt seo a mhaitheamh.
(8) Más rud é, i dtuairim údaráis áitiúil, gur chruatan ró-mhór ar dhuine áirithe arb iníoctha aige cáin fheirme, nó ús is iníoctha ar cháin fheirme faoin Acht seo, an cháin nó an t-ús a íoc tráth áirithe, féadfaidh an t-údarás áitiúil, trí fhógra i scríbhinn a chuirfear leis an bpost chuig an duine nó a thabharfar dó, gníomh nó gníomh breise faoin Acht seo, lena áirithiú go n-íocfar go hiomlán nó go páirteach méid na cánach nó an úis a dúradh a fhionraí ar feadh cibé tréimhse a bheidh sonraithe san fhógra, agus más rud é, i ndáil le haon mhéid cánach feirme, go mbeidh fionraí ann faoin bhfo-alt seo ar feadh aon tréimhse—
(a) ní bheidh feidhm maidir leis an méid sin ag fo-alt (7) den alt seo i leith na tréimhse sin, agus
(b) leanfaidh alt 21 (seachas fo-alt (5)) den Acht seo, d'ainneoin na fionraí, d'fheidhm a bheith aige i ndáil leis an méid sin ar feadh na tréimhse sin.
(9) Measfar, chun críocha fho-alt (4) nó (5) den alt seo, cinneadh críochnaitheach a bheith déanta ar achomharc nó ar iarratas dá dtagraítear sna fo-ailt sin—
(a) i gcás nach ndearnadh achomharc faoi fho-alt (2) d'alt 8 den Acht seo i ndáil le cinneadh an achomhairc nó an iarratais, ar dhul in éag don am le hachomharc den sórt sin a thionscnamh,
(b) i gcás go ndearnadh achomharc faoin bhfo-alt sin (2) i ndáil le cinneadh den sórt sin, ach nach ndearnadh achomharc faoi fho-alt (4) den alt sin 8 i ndáil leis an ábhar, ar dhul in éag don am le hachomharc faoin bhfo-alt sin (4) a thionscnamh,
(c) i gcás go ndearnadh achomharc faoin bhfo-alt sin (4) i ndáil le cinneadh den sórt sin, ar an achomharc a chinneadh,
(d) i gcás go ndearnadh achomharc faoi fho-alt (3) den alt sin 8—
(i) más rud é nach ndearnadh achomharc faoin bhfo-alt sin (4) in aghaidh an chinnidh ar an achomharc céadluaite, ar dhul in éag don am le hachomharc den sórt sin a thionscnamh, agus
(ii) más rud é go ndearnadh achomharc faoin bhfo-alt sin (4) in aghaidh cinnidh den sórt sin, ar an achomharc a chinneadh.
Taifead cánach feirme.
12.—(1) Déanfaidh údarás áitiúil, a luaithe is féidir tar éis an ráta cánach feirme a fhorordú do bhliain faoi alt 9 den Acht seo taifead a thiomsú, i cibé foirm a bheidh forordaithe, don bhliain sin, ar a dtabharfar taifead cánach feirme, ina mbeidh na sonraí a bheidh taifeadta ar an liosta aicmiúcháin dá limistéar feidhme ar dháta an fhorordaithe sin mar aon le sonraí faoin méid cánach feirme is iníoctha don bhliain sin i leith gach feirme inchánach iomchuí, nó cuid d'fheirm den sórt sin.
(2) A luaithe is féidir tar éis d'údarás áitiúil taifead cánach feirme a chríochnú, foilseoidh an t-údarás fógra i nuachtán a bheidh ar cúrsaíocht ina limistéar feidhme á rá go bhféadfar cóip den taifead a iniúchadh in oifigí sonraithe den údarás áitiúil sa limistéar sin idir 10 a.m. agus 5 p.m. ar laethanta sonraithe i gcaitheamh an 21 lá díreach tar éis an fhoilsithe sin.
(3) Beidh cóip de thaifead cánach feirme dá dtagraítear i bhfógra faoi fho-alt (1) den alt seo ar fáil lena hiniúchadh ag comhaltaí den phobal sna hoifigí a bheidh sonraithe san fhógra, ar na laethanta agus idir na tráthanna a bheidh sonraithe ann, agus beidh cead ag comhaltaí den phobal dul isteach sna hoifigí sin agus an chóip a iniúchadh ar na laethanta agus idir na tráthanna réamhráite.
(4) Féadfaidh údarás áitiúil taifead cánach feirme a bheidh tiomsaithe aige a leasú tráth ar bith chun earráidí agus easnaimh sa taifead cánach feirme sin a cheartú.
(5) Aon doiciméad a airbheartóidh gur cóip é de thaifead cánach feirme, nó de shliocht as taifead cánach feirme, agus a airbheartóidh go bhfuil air deimhniú arna shíniú ag oifigeach don údarás áitiúil a thiomsaigh an taifead cánach feirme á rá gur cóip é den chineál sin a dúradh, beidh sé, gan cruthú faoi shíniú an duine a shínigh an doiciméad, nó gurbh é, tráth sínithe an doiciméid, an t-oifigeach sin a dúradh é, ina fhianaise in aon chúirt, go dtí go gcruthófar a mhalairt, ar na nithe a luaitear ar an taifead cánach feirme sin, nó ar an sliocht sin, de réir mar a bheidh.
Ioncam ó chain fheirme a áireamh i meastacháin ar chaiteachais údarás áitiúil.
13.—(1) Déanfaidh údarás áitiúil, ina mheastachán caiteachas (de réir bhrí an Achta um Bainistí Chathrach agus Contae (Leasú), 1955) do gach bliain airgeadais áitiúil, arb í an bhliain airgeadais áitiúil sin í a bheidh forordaithe, agus do gach bliain airgeadais áitiúil dá éis sin, méid an ioncaim, arna mheas i cibé modh a bheidh forordaithe, a fhaibhreoidh chuige i leith cáin fheirme don bhliain sin a áireamh sna meastacháin sin.
(2) Féadfar, más cuí leis an Aire é, comhshocraíochtaí a fhorordú chun críocha fho-alt (1) den alt seo, d'aon bhliain airgeadais áitiúil sa tréimhse ó dháta rite an Achta seo go dtí deireadh na bliana díreach i ndiaidh na bliana ina gcuirtear tiomsú na liostaí aicmiúcháin go léir i gcrích, ar comhshocraíochtaí iad seachas comhshocraíochtaí a bheidh i bhfeidhm de thuras na huaire le go ndéanfaidh údaráis áitiúla na hioncaim a fhaibhreoidh chucu an bhliain sin ó cháin fheirme a mheas agus le go dtabharfaidh siad cuntas i leith na n-ioncam sin.
An Coimisinéir Cánach Feirme.
14.—(1) Beidh arna bhunú, ar feadh tréimhse cúig bliana ó dháta rite an Achta seo nó ar feadh cibé tréimhse is faide ná sin a fhorordóidh an tAire Airgeadais ó am go ham, oifig Coimisinéara Cánach Feirme agus an Coimisinéir Cánach Feirme a thabharfar ar shealbhóir na hoifige agus gairtear “an Coimisinéir” de san Acht seo.
(2) Is é an tAire Airgeadais a cheapfaidh an Coimisinéir.
(3) (a) Beidh an Coimisinéir i seilbh oifige ar cibé téarmaí agus coinníollacha agus gheobhaidh sé cibé luach saothair agus liúntais a chinnfidh an tAire Airgeadais, le toiliú Aire na Seirbhíse Poiblí.
(b) Féadfaidh an tAire Airgeadais, le toiliú Aire na Seirbhíse Poiblí, scéim nó scéimeanna a dhéanamh, agus a chur i gcrích de réir théarmaí an chéanna, chun pinsin, aiscí nó liúntais eile a dheonú ar scor nó ar bhás do dhaoine a bhí i seilbh oifig an Choimisinéara Cánach Feirme nó i leith na ndaoine sin.
(c) Féadfaidh an tAire Airgeadais, le toiliú Aire na Seirbhíse Poiblí, scéim nó scéimeanna ag leasú nó ag cúlghairm scéim nó scéimeanna faoin alt seo (lena n-áirítear scéim faoin mír seo) a dhéanamh, agus a chur i gcrích de réir théarmaí an chéanna.
(4) Beidh an Coimisinéir neamhspleách ag comhlíonadh a fheidhmeanna dó.
(5) Beidh duine a cheapfar ina Choimisinéir i seilbh oifige ar feadh cibé tréimhse, nach faide ná 5 bliana, a chinnfidh an tAire Airgeadais agus é á cheapadh, ach féadfaidh an tAire Airgeadais, aon uair is cuí leis, an ceapachán a fhadú (lena n-áirítear ceapachán a bheidh fadaithe roimhe sin faoin bhfo-alt seo) go ceann cibé tréimhse breise, nach faide ná cúig bliana, is cuí leis.
(6) Féadfaidh an Coimisinéir na gníomhartha nó na nithe sin go léir a dhéanamh is gá nó is fóirsteanach chun a fheidhmeanna a fheidhmiú faoin Acht seo.
(7) Féadfaidh an tAire Airgeadais, le toiliú Aire na Seirbhíse Poiblí, cibé daoine agus cibé líon daoine a chinnfidh an tAire Airgeadais a cheapadh chun bheith ina gcomhaltaí d'fhoireann an Choimisinéara.
(8) Beidh feidhm maidir le foireann an Choimisinéara ag Acht Choimisinéirí na Stát-Sheirbhíse, 1956, agus ag Achtanna Rialaithe na Státseirbhíse, 1956 agus 1958, agus ag na hAchtanna Aoisliúntas, 1834 go 1963.
(9) Tabharfaidh an Coimisinéir don Aire Airgeadais cibé faisnéis maidir le comhlíonadh a fheidhmeanna a iarrfaidh an tAire Airgeadais ó am go ham.
(10) (a) Féadfaidh an tAire Airgeadais an Coimisinéir a chur as oifig tráth ar bith.
(b) Má chuirtear an Coimisinéir as oifig faoin bhfo-alt seo, cuirfidh an tAire Airgeadais faoi deara go gcuirfear ráiteas i dtaobh na gcúiseanna gur cuireadh as oifig é faoi bhráid gach Tí den Oireachtas.
(11) (a) Aon uair a dhealraíonn sé don Aire Airgeadais go bhfuil an Coimisinéir neamhábalta go sealadach ar a dhualgais a urscaoileadh, féadfaidh an tAire Airgeadais duine a cheapadh chun gníomhú in áit an Choimisinéara le linn na neamhábaltachta sin nó ar feadh cibé tréimhse is giorra ná sin is cuí leis an Aire Airgeadais.
(b) Beidh ag duine a cheapfar faoi mhír (a) den fho-alt seo, feidhmeanna uile an Choimisinéara agus measfar go bhfolaíonn tagairtí san Acht seo don Choimisinéir tagairtí do dhuine den sórt sin.
(12) Aon uair a iarrfaidh an Coimisinéir amhlaidh, ceadóidh an Foras Talúntais agus an Chomhairle Oiliúna Talmhaíochta, nó ceadóidh ceachtar díobh, don Choimisinéir talamh talmhaíochta a bheidh á áitiú acu nó ag ceachtar acu, de réir mar a bheidh, a úsáid chun críocha a fheidhmeanna (lena n-áirítear oiliúint a chuid oifigeach) faoin Acht seo.
(13) A thúisce a scoirfidh oifig Choimisinéara Cánach Feirme—
(a) tiocfaidh feidhmeanna an Choimisinéara faoin Acht seo chun bheith dílsithe, agus beidh siad dílsithe, don Choimisinéir Luachála (de réir bhrí na nAchtanna Luachála),
(b) forléireofar gur tagairtí don Choimisinéir Luachála (de réir na brí a dúradh) tagairtí san Acht seo don Choimisinéir,
agus forléireofar an tAcht seo agus beidh éifeacht leis dá réir sin maille le haon mhodhnuithe eile is gá.
An Coimisinéir Cánach Feirme do tharmligean feidhmeanna.
15.—(1) Féadfaidh an Coimisinéir aon fheidhm dá chuid feidhmeanna faoin Acht seo a tharmligean chuig aon oifigeach amháin nó níos mó don Choimisinéir ach ní dhéanfaidh sé feidhm i ndáil le hachomharc ná le hiarratas faoi alt 6 den Acht seo a tharmligean chuig oifigeach don Choimisinéir a chomhlíon feidhm roimhe sin faoin Acht seo i ndáil leis an ngabháltas talaimh talmhaíochta lena mbaineann.
(2) I gcás feidhm a tharmligean faoi fho-alt (1) den alt seo—
(a) déanfaidh an t-oifigeach don Choimisinéir, ar chuige a tharmligtear an fheidhm, an fheidhm a chomhlíonadh faoi threoir ghinearálta, agus faoi réir rialú ginearálta, an Choimisinéara, agus
(b) déanfaidh an t-oifigeach don Choimisinéir, ar chuige a tharmligtear an fheidhm, an fheidhm a chomhlíonadh de réir cibé teorainneacha (más ann) a bheidh sonraithe sa tarmligean i ndáil leis an limistéar nó leis an tréimhse ina mbeidh an fheidhm le comhlíonadh aige nó i ndáil lena mhéid a bheidh an fheidhm le comhlíonadh aige.
(3) D'ainneoin fho-alt (2) den alt seo, i gcás feidhm a bheith tarmligthe faoi fho-alt (1) den alt seo, féadfaidh an Coimisinéir in aon chás áirithe maidir le comhlíonadh na feidhme, a chur in iúl don oifigeach don Choimisinéir lena mbaineann go bhfuil sé beartaithe aige an fheidhm a chomhlíonadh, nó leanúint den fheidhm a chomhlíonadh, é féin, amhail ar agus ó dháta sonraithe agus, má dhéanann sé amhlaidh, beidh an fheidhm, amhail ar an agus ón dáta a bheidh sonraithe amhlaidh, inchomhlíonta ag an gCoimisinéir agus ní ag an oifigeach don Choimisinéir lena mbaineann.
(4) Féadfaidh tarmligean faoin alt seo baint a bheith aige le comhlíonadh feidhme go ginearálta nó le comhlíonadh feidhme i gcás áirithe nó in aicme cáis áirithe nó i ndáil le talamh i limistéar áirithe.
(5) (a) Féadfaidh an Coimisinéir tarmligean a chúlghairm faoin alt seo tráth ar bith go ginearálta nó i ndáil le cás áirithe nó aicme cáis áirithe nó i ndáil le talamh i limistéar áirithe.
(b) Más rud é, maidir le cás áirithe, go gcúlghairfear tarmligean feidhme faoin alt seo tráth nach mbeidh an fheidhm sin comhlíonta go hiomlán, féadfaidh an Coimisinéir leanúint den fheidhm a chomhlíonadh maidir leis an gcás.
(6) Féadfaidh an tAire Airgeadais treoracha ginearálta a thabhairt don Choimisinéir maidir le feidhmiú a fheidhmeanna faoin alt seo agus déanfaidh an Coimisinéir de réir treoracha ar bith den sórt sin.
Faisnéis.
16.—(1) Féadfaidh oifigeach don Choimisinéir a bheidh údaraithe ag an gCoimisinéir chun na cumhachtaí a thugtar leis an bhfo-alt seo a fheidhmiú, cibé leabhair agus taifid de chuid an Choimisinéara Luachála nó údaráis áitiúil is cuí leis an oifigeach chun críocha comhlíonadh feidhmeanna an Choimisinéara faoin Acht seo a iniúchadh agus cóipeanna a dhéanamh díobh nó de shleachta astu, agus, chun críocha an iniúchta agus na cóipeála sin, beidh teacht aige gach tráth réasúnach ar na leabhair agus ar na taifid sin.
(2) D'ainneoin aon oibleagáide maidir le rúndacht a fhorchuirtear ar na Coimisinéirí Ioncaim faoi na hAchtanna Cánach Ioncaim nó faoi aon achtachán eile, féadfaidh údarás áitiúil nó oifigeach don Choimisinéir a bheidh údaraithe ag an gCoimisinéir chun na cumhachtaí a thugtar leis an bhfo-alt seo a fheidhmiú, chun críocha fheidhmeanna an údaráis áitiúil, nó, de réir mar a bheidh, an Choimisinéara faoin Acht seo a chomhlíonadh, cibé faisnéis i seilbh na gCoimisinéirí Ioncaim is cuí leis an údarás áitiúil nó leis an oifigeach, de réir mar a bheidh, chun críocha fheidhmeanna an údaráis áitiúil nó, de réir mar a bheidh, an Choimisinéara faoin Acht seo i ndáil le húinéireacht nó áitiú talún agus gabháltas talaimh talmhaíochta, a fháil ó na Coimisinéirí Ioncaim.
Dul isteach ar thalamh.
17.—(1) Féadfaidh oifigeach don Choimisinéir a bheidh údaraithe ag an gCoimisinéir chun na cumhachtaí a thugtar leis an bhfo-alt seo a fheidhmiú, dul isteach ar aon talamh gach tráth réasúnach chun críocha feidhmeanna an Choimisinéara faoin Acht seo a chomhlíonadh agus féadfaidh sé ansin cibé suirbhéanna, iniúchtaí, tástálacha agus scrúduithe a sheoladh agus cibé tomhais agus cibé samplaí ithreach a thógáil is cuí leis chun na feidhmeanna réamhráite a chomhlíonadh agus déanfaidh aon duine a gheofar ar an talamh cibé faisnéis a bheidh ar eolas nó ar fáil aige i ndáil leis an talamh agus lena úinéireacht agus lena áitiú a iarrfaidh an t-oifigeach agus atá, i dtuairim an oifigigh, ag teastáil go réasúnach chun na feidhmeanna réamhráite a chomhlíonadh, a thabhairt don oifigeach sin.
(2) Gan dochar d'fhorálacha fho-alt (1) den alt seo, féadfaidh oifigeach don Choimisinéir a bheidh údaraithe ag an gCoimisinéir chun na cumhachtaí a thugtar leis an bhfo-alt seo a fheidhmiú, trí fhógra i scríbhinn a chuirfear leis an bpost cláraithe chuig duine, nó a thabharfar do dhuine, a gcreideann an t-oifigeach gurb é an t-úinéir nó an t-áititheoir ar thalamh é, nó gur seirbhíseach nó gníomhaire de chuid úinéara nó áititheora talún é agus gurb é atá freagrach as a bhainistí, a iarraidh ar an duine cibé faisnéis a thabhairt don oifigeach i ndáil leis an talamh agus lena úinéireacht agus lena áitiú a bheidh sonraithe san fhógra agus a bheidh, i dtuairim an oifigigh, ag teastáil go réasúnach chun feidhmeanna an Choimisinéara faoin Acht seo a chomhlíonadh.
(3) Duine a dtabharfar fógra dó nó a seolfar fógra chuige faoi fho-alt (2) den alt seo, déanfaidh sé, tráth nach déanaí ná 30 lá tar éis an dáta a bhfaighidh sé an fógra, de réir an iarratais ar fhaisnéis san fhógra sin.
(4) Duine—
(a) a choisceann ar oifigeach don Choimisinéir dul isteach ar thalamh nó a chuireann isteach air, nó a bhacann é, ar shlí eile, agus é ag comhlíonadh a fheidhmeanna faoin Acht seo, nó
(b) a sháraíonn fo-alt (1) nó (3) den alt seo, nó
(c) a dhéanann, mar fhreagra ar iarratas ar fhaisnéis faoi fho-alt (1) nó (2) den alt seo, faisnéis a thabhairt d'oifigeach don Choimisinéir atá bréagach nó míthreorach i ní ábhartha,
beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, fíneáil nach mó ná £1,000 nó, de rogha na cúirte, príosúnacht ar feadh téarma nach faide ná 6 mhí, nó an fhíneáil agus an phríosúnacht sin le chéile, a chur air.
(5) Is cosaint do dhuine a chúiseofar i gcion faoi fho-alt (4) den alt seo i ndáil le hiarratas ar fhaisnéis faoi fho-alt (1) nó (2) den alt seo a thaispeáint nach raibh an fhaisnéis a iarradh ar eolas nó ar fáil ag an duine agus gur chuir sé sin in iúl d'oifigeach don Choimisinéir tráth nach déanaí ná 30 lá tar éis an iarratais ar an bhfaisnéis.
(6) Is cosaint do dhuine a chúiseofar i gcion faoi fho-alt (4) (c) den alt seo a thaispeáint nárbh eol dó go raibh an fhaisnéis lena mbaineann an cion bréagach nó míthreorach.
(7) Oifigeach don Choimisinéir a bheidh ag comhlíonadh feidhmeanna faoi fho-alt (1) den alt seo tabharfar barántas dó a bheidh sínithe ag an gCoimisinéir á údarú dó na cumhachtaí a fheidhmiú a thugtar dó leis an bhfo-alt sin agus tabharfaidh sé an barántas ar aird lena iniúchadh ag duine ar bith dá ndéanann an feidhmiú sin difear má iarrann an duine air déanamh amhlaidh.
(8) Más rud é, de dheasca gníomhartha nó iompar den chineál a shonraítear i bhfo-alt (4) (a) den alt seo ag duine nó ag a sheirbhíseach nó ag a ghníomhaire, go gcuirfear bac ar an gCoimisinéir i gcomhlíonadh aon fheidhmeanna dá chuid faoin Acht seo i ndáil le haon talamh, ní thabharfaidh an Coimisinéir aird ar aon achomharc ón duine faoi alt 6 den Acht seo i ndáil leis an talamh ná ar iarratas ón duine faoi alt 7 den Acht seo i ndáil leis an talamh.
Cáin fheirme a ghnóthú agus méideanna a fhritháireamh in aghaidh cáin fheirme.
18.—(1) Féadfaidh údarás áitiúil aon mhéid a bheidh dlite i leith cáin fheirme, nó i leith úis ar an gcáin sin, agus is iníoctha ag duine leis an údarás áitiúil, a ghnóthú ón duine sin mar fhiach conartha shimplí in aon chúirt dlínse inniúla.
(2) Féadfaidh údarás áitiúil aon mhéid is iníoctha ag an údarás áitiúil le duine a fhritháireamh go hiomlán nó go páirteach, de réir mar is cuí, in aghaidh aon mhéid is iníoctha ag an duine leis an údarás áitiúil i leith cáin fheirme nó i leith úis ar an gcáin sin.
(3) (a) Aon doiciméad a airbheartaíonn a bheith sínithe ag oifigeach d'údarás áitiúil agus a luafaidh go bhfuil, i leith feirm inchánach shonraithe, nó i leith cuid shonraithe d'fheirm inchánach shonraithe, méid sonraithe de cháin fheirme dlite agus iníoctha leis an údarás áitiúil sin ag duine sonraithe in aghaidh bliana sonraithe, beidh sé, gan cruthúnas ar shíniú an duine a shínigh an doiciméad nó gurbh é an duine sin, tráth sínithe an doiciméid, an t-oifigeach sin a dúradh, ina fhianaise in aon chúirt, go dtí go gcruthófar a mhalairt, ar na fíorais a bheidh luaite sa doiciméad.
(b) Aon doiciméad a airbheartaíonn a bheith sínithe ag oifigeach d'údarás áitiúil agus a luafaidh go bhfuil méid sonraithe dlite agus iníoctha leis an údarás áitiúil sin ag duine sonraithe i leith úis is iníoctha faoin Acht seo in aghaidh tréimhse sonraithe i leith méid sonraithe de cháin fheirme i leith feirm inchánach shonraithe, nó i leith cuid shonraithe d'fheirm inchánach shonraithe, in aghaidh bliana sonraithe, beidh sé, gan cruthúnas ar shíniú an duine a shínigh an doiciméad, nó gurbh é an duine sin, tráth sínithe an doiciméid, an t-oifigeach sin a dúradh, ina fhianaise in aon chúirt, go dtí go gcruthófar a mhalairt, ar na fíorais a bheidh luaite sa doiciméad.
Forálacha a bhaineann le foirceannadh agus féimheacht.
19.—(1) I measc na bhfiach a ndéanfar faoi alt 285 d'Acht na gCuideachtaí, 1963, i ndáileadh sócmhainní cuideachta a bheidh á foirceannadh, iad a íoc i dtosaíocht ar gach fiach eile, áireofar na méideanna go léir a tháinig chun bheith dlite agus iníoctha i leith cáin fheirme, nó i leith úis ar an gcáin sin, ag an gcuideachta faoin Acht seo sa dá mhí dhéag roimh thosach feidhme an fhoirceanta nó an ordaithe foirceanta, agus beidh éifeacht leis an Acht sin dá réir sin agus ní éileofar cruthú foirmiúil ar na fiacha dár tugadh tosaíocht faoin bhfo-alt seo ach amháin i gcásanna ina bhféadfar a mhalairt a fhoráil le rialacha faoin Acht sin.
(2) Ní bheidh feidhm ag fo-alt (1) den alt seo más chun críocha athchóiriú nó cónascadh le cuideachta eile amháin a fhoirceantar cuideachta go toilteanach.
(3) I measc na bhfiach a ndéanfar, faoi alt 4 den Preferential Payments in Bankruptcy (Ireland) Act, 1889, i ndáileadh maoine féimhigh nó féichiúnaí comhshocraíochta, iad a íoc i dtosaíocht ar gach fiach eile, áireofar na méideanna go léir a tháinig chun bheith dlite agus iníoctha i leith cáin fheirme, nó i leith úis ar an gcáin sin, faoin Acht seo ag an bhféimheach nó ag an bhféichiúnaí comhshocraíochta sa dá mhí dhéag roimh dháta an ordaithe breithnithe, i gcás féimhigh, nó an chomhdaithe ar achainí comhshocraíochta, i gcás féichiúnaí comhshocraíochta, agus beidh éifeacht leis an Acht sin dá réir sin, agus ní éileofar cruthú foirmiúil ar na fiacha dár tugadh tosaíocht faoin bhfo-alt seo ach amháin i gcásanna ina bhféadfar a mhalairt a fhoráil le horduithe ginearálta faoin Acht sin.
Dualgas aistriú talún etc. a chur in iúl d'údarás áitiúil agus leasú dá dhroim sin ar liostaí aicmiúcháin.
20.—(1) I gcás talamh, nó leas i dtalamh, a aistriú (seachas le huacht nó ar dhíthiomnacht) ó dhuine go duine eile, beidh sé mar dhualgas ar an mbeirt duine sin, tráth nach déanaí ná 4 seachtaine tar éis dháta an aistrithe, an t-aistriú a chur in iúl i scríbhinn don údarás áitiúil nó do na húdaráis áitiúla ar ina limistéar feidhme nó ina limistéir fheidhme atá an talamh suite.
(2) I gcás talamh, nó leas i dtalamh, a aistriú go duine le huacht nó ar dhíthiomnacht, beidh sé mar dhualgas ar an duine sin tráth nach déanaí ná 6 mhí tar éis dháta an aistrithe, an t-aistriú a chur in iúl i scríbhinn don údarás áitiúil nó do na húdaráis ar ina limistéar feidhme nó ina limistéir fheidhme atá an talamh suite agus beidh sé mar dhualgas ar ionadaí pearsanta an duine ar faoina uacht nó ar ar a dhíthiomnacht a aistrítear an talamh nó an leas sa talamh, mar a dúradh, an t-aistriú a chur in iúl i scríbhinn don údarás áitiúil sin nó do na húdaráis áitiúla sin tráth nach déanaí ná 2 mhí tar éis an dáta ar ar deonaíodh dó probháid den uacht sin, nó litreacha riaracháin eastát an dara duine a luaitear.
(3) (a) Nuair a chuirfidh aon duine aistriú talún nó leasa i dtalamh, faoin alt seo, in iúl d'údarás áitiúil beidh sé mar dhualgas ar an údarás áitiúil an t-aistriú a chur in iúl don Choimisinéir agus ar é a bheith curtha in iúl dó amhlaidh, agus tar éis dó aon iniúchtaí a dhéanamh is dóigh leis is gá, déanfaidh an Coimisinéir aon leasuithe cuí, de dhroim an aistrithe, ar an liosta aicmiúcháin nó ar na liostaí aicmiúcháin lena mbaineann agus cuirfidh sé aon leasuithe den sórt sin in iúl i scríbhinn don údarás áitiúil agus cuirfidh an t-údarás áitiúil aon leasuithe den sórt sin in iúl don duine sin.
(b) Aon leasú ar liosta aicmiúcháin faoi mhír (a) den fho-alt seo measfar, chun críocha alt 7 (12) (a) den Acht seo, gur athrú é ar dhálaí a rialaíonn acraíocht choigeartaithe na talún lena mbaineann.
(4) Duine a sháraíonn fo-alt (1) nó (2) den alt seo beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, fíneáil nach mó ná £1,000 a chur air.
Cáin fheirme a bheith ina muirear ar thalamh.
21.—(1) Faoi réir fhorálacha an ailt seo, aon cháin fheirme a bheidh dlite agus iníoctha in aghaidh aon bhliana i leith feirm inchánach nó cuid d'fheirm inchánach agus aon ús a bheidh dlite agus iníoctha ar an gcáin sin, tiocfaidh siad, ar an dáta a dtiocfaidh siad chun bheith dlite agus iníoctha amhlaidh chun bheith, agus leanfaidh siad de bheith go dtí go n-íocfar iad, ina muirear ar an talamh arb amhlaidh maidir leis, ar an dáta a bhforordófar an ráta cánach feirme don bhliain sin faoi alt 9 den Acht seo, go mbeidh sé taifeadta ar an liosta aicmiúcháin iomchuí nó ar na liostaí aicmiúcháin iomchuí, gurb é an talamh é atá sa ghabháltas talaimh talmhaíochta arb é an fheirm é agus beidh tosaíocht ar aon mhuirir agus leasanna a chruthófar i leith na talún ag an gcáin agus ag aon ús den sórt sin:
Ar choinníoll, i gcás aon mhaoin shocraithe a chuimsítear i dtalamh atá faoi réir muirir faoin alt seo a bheith faoi réir aon chumhacht díola, malartaithe nó fo-roinnte, nach ndéanfaidh an muirear cánach feirme nó an muirear úis ar an gcáin sin ar an talamh an duine a bheidh i dteideal an chumhacht sin a fheidhmiú, nó aon duine a gceanglaítear air toiliú le feidhmiú na cumhachta sin, a thoirmeasc ón gcumhacht sin a fheidhmiú nó ó thoiliú lena feidhmiú, de réir mar a bheidh; agus má fheidhmítear aon chumhacht den sórt sin, déanfar an cháin fheirme agus aon ús ar an gcáin sin, in ionad iad a mhuirearú ar an talamh céadluaite, iad a mhuirearú ar an talamh a gheofar agus ar gach airgead a thagann d'fheidhmiú na cumhachta agus ar gach infheistíocht den airgead sin.
(2) Má dhéantar talamh atá faoi mhuirear cánach feirme nó faoi mhuirear úis ar an gcáin sin a chur faoi mhorgáiste nó a dhíol ar chomaoin iomlán in airgead nó i luach airgid agus más díolachán bona fide é ní fhanfaidh an talamh faoi mhuirear cánach feirme ná faoi mhuirear aon úis ar an gcáin sin amhail in aghaidh an cheannaitheora nó an mhorgáistí mura mó ná £20,000 méid na comaoine nó an fhéich morgáiste nó mura mó ná £20,000 san iomlán méid na comaoine nó an fhéich morgáiste, mar aon le méid na comaoine nó an fhéich morgáiste ar aon díol nó morgáiste eile den sórt sin idir na páirtithe céanna laistigh de 2 bhliain roimh dháta an díola nó an mhorgáiste.
(3) Ní fhanfaidh talamh, amhail in aghaidh ceannaitheora nó morgáistí bona fide, faoi mhuirear cánach feirme ná faoi mhuirear úis ar an gcáin sin a muirearaíodh ar an talamh, ná ní dhlífear an céanna a íoc ar an talamh sin, tar éis 12 bhliain a bheith imithe in éag ón dáta ar ar tháinig an cháin nó an t-ús chun bheith muirearaithe amhlaidh.
(4) Ní bheidh cáin fheirme ná ús ar an gcáin sin mar mhuirear ar thalamh faoi fho-alt (1) den alt seo amhail in aghaidh cheannaitheoir nó mhorgáistí bona fide na maoine sin ar chomaoin iomlán in airgead nó i luach airgid gan fógra ná in aghaidh duine a fhaigheann teideal ó cheannaitheoir nó ó mhorgáistí den sórt sin nó faoi.
(5) Uair ar bith a bheidh talamh faoi réir muirir de bhua an ailt seo, féadfaidh údarás áitiúil ar ina limistéar feidhme atá an talamh nó cuid den talamh suite agra a dhéanamh i leith áititheoir na talún, nó an chuid den talamh, trí chaingean nó trí imeacht iomchuí eile in aon chúirt dlínse inniúla chun—
(a) an cháin fheirme nó aon ús ar an gcáin sin atá muirearaithe ar an talamh, nó
(b) i gcás nach bhfuil ach cuid den talamh suite i limistéar feidhme an údaráis áitiúil sin, an cháin fheirme is iníoctha i leith na coda nó aon ús ar an gcáin sin
a íoc leis an údarás áitiúil sin, agus féadfaidh an chúirt ordú a dhéanamh á ordú don áititheoir an cháin nó an t-ús sin a íoc.
(6) Beidh feidhm ag alt 72 den Acht um Chlárú Teidil, 1964, amhail is dá bhfolódh tagairtí ann do dhleacht eastáit tagairtí do cháin fheirme agus d'ús is iníoctha faoin Acht seo ar cháin fheirme.
Admhálacha agus deimhnithe.
22.—(1) Nuair a íocfaidh duine aon mhéid i leith cáin fheirme nó i leith úis ar an gcáin sin tabharfaidh an t-údáras áitiúil lena mbaineann admháil don duine ar an íocaíocht.
(2) Déanfaidh an t-údarás áitiúil lena mbaineann, ar iarratas chuige ó dhuine a d'íoc cáin fheirme nó ús ar an gcáin sin i leith feirm inchánach agus ar cibé táille (más ann) a chinnfidh an t-údarás sin a bheith íoctha leis, deimhniú a thabhairt don duine sin, i cibé foirm is cuí leis an údarás, i dtaobh an mhéid de cháin fheirme nó d'ús a d'íoc sé leis an údarás sin i leith na feirme sin.
(3) Déanfaidh an t-údarás áitiúil lena mbaineann, ar iarratas chuige ó dhuine is áititheoir, nó iar-áititheoir, ar aon talamh agus ar cibé táille (más ann) a chinnfidh an t-údarás sin a bheith íoctha leis, más deimhin leis gur íocadh nó go n-íocfar aon cháin fheirme nó aon ús ar an gcáin sin a bheidh muirearaithe ar an talamh sin agus iníoctha leis an údarás sin, nó nach bhfuil aon cháin fheirme inmhuirearaithe i leith na talún sin, deimhniú a thabhairt don duine chuige sin, i cibé foirm is cuí leis an údarás, agus urscaoilfidh an deimhniú sin an talamh sin ó dhliteanas maidir le haon cháin fheirme nó le hús ar an gcáin sin (más ann) a mhéid a bheidh sonraithe sa deimhniú.
(4) Ní dhéanfaidh deimhniú dá dtagraítear i bhfo-alt (3) den alt seo talamh a urscaoileadh ó dhliteanas i leith cáin fheirme ná úis ar an gcáin sin, i gcás calaoise nó faillí fíorais ábhartha a nochtadh agus, in aon chás, ní dhéanfaidh sé difear do cháin fheirme, ná d'ús ar an gcáin sin, is iníoctha i leith aon talún eile:
Ar choinníoll go ndéanfaidh deimhniú a airbheartaíonn a bheith ina urscaoileadh ar an gcáin fheirme go léir agus ar an ús go léir ar an gcáin sin is iníoctha i leith aon fheirme inchánach a áirítear sa deimhniú, ceannaitheoir nó morgáistí bona fide ar chomaoin iomlán in airgead nó i luach airgid gan fógra i dtaobh na calaoise nó na faillí sin agus duine a fhaigheann teideal ó cheannaitheoir nó ó mhorgáistí den sórt sin nó faoi, a shaoradh ó dhliteanas i leith cánach nó úis den sórt sin.
Forálacha i ndáil le neamhchomhlíonadh nósanna imeachta áirithe.
23.—(1) Ní bheidh an liostú iomchuí ar an liosta aicmiúcháin lena mbaineann ná taifead ar an liosta sin ná leasú air neamhbhailí de dheasca neamhchomhlíonadh alt 5 (1) (b), 6 (8) (b) nó 7 (8) (b) den Acht seo i ndáil le húinéir nó áititheoir ar ghabháltas talaimh talmhaíochta nó cuid de ghabháltas den sórt sin.
(2) Más rud é nach bhféadfar, de thoradh forála den Acht seo a údaraíonn iarratas nó achomharc (seachas achomharc chun na hArd-Chúirte), an t-iarratas nó an t-achomharc a dhéanamh ach amháin laistigh de thréimhse shonraithe, ní ghlacfar leis an iarratas nó leis an achomharc, más leis an bpost a chuirfear é, tráth is déanaí ná an tríú lá tar éis na tréimhse sin agus aon achomharc a chuirfear amhlaidh agus nach nglacfar leis amhlaidh beidh sé neamhbhailí amhail is dá mba nach ndearnadh in am é.
Forálacha i ndáil le cionta.
24.—(1) (a) Féadfaidh an Coimisinéir cion faoi alt 17 den Acht seo a ionchúiseamh.
(b) Maidir le cion faoi alt 20 den Acht seo féadfaidh an t-údarás áitiúil ar ina limistéar feidhme atá an talamh lena mbaineann an cion suite é a ionchúiseamh.
(c) Féadfaidh an tAire Airgeadais cion faoin Sceideal a ghabhann leis an Acht seo a ionchúiseamh.
(2) I gcás comhlacht corpraithe do dhéanamh ciona faoin Acht seo agus go gcruthófar go ndearnadh é le toiliú nó le cúlcheadú, nó gur inchurtha é i leith aon fhaillí ar thaobh, aon duine a bhí, tráth déanta an chiona, ina stiúrthóir, ina chomhalta den choiste bainisteoireachta nó d'údarás rialaithe eile, ar an gcomhlacht lena mbaineann, nó ina bhainisteoir nó ina rúnaí ar an gcomhlacht sin nó ina oifigeach eile dó, measfar go ndearna an duine sin an cion freisin agus dlífear imeachtaí a thionscnamh ina choinne agus é a phionósú dá réir sin.
Rialacháin chun lán-éifeacht a thabhairt don Acht agus chun deacrachtaí a réiteach.
25.—(1) Féadfaidh an tAire rialacháin a dhéanamh chun lánéifeacht a thabhairt don Acht seo.
(2) Más rud é, ar bhealach ar bith, go mbainfidh deacracht leis an Acht seo a thabhairt i ngníomh, féadfaidh an tAire le rialacháin aon ní a dhéanamh is dóigh is gá nó is fóirsteanach chun an tAcht seo a thabhairt i ngníomh, agus féadfaidh aon rialachán den sórt sin forálacha an Achta seo a mhodhnú a mhéid is dóigh is gá nó is fóirsteanach chun éifeacht a thabhairt don rialachán.
(3) Ní fhéadfar aon rialachán a dhéanamh faoi fho-alt (2) den alt seo tar éis dhá bhliain a bheith imithe in éag ó dháta rite an Achta seo.
Rialacháin agus rialacha a leagan faoi bhráid Thithe an Oireachtais.
26.—Gach rialachán nó riail faoin Acht seo leagfar é faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta agus má dhéanann ceachtar Teach acu sin laistigh den 21 lá a shuífidh an Teach sin tar éis an rialachán nó an riail, de réir mar a bheidh, a leagan faoina bhráid rún a rith ag neamhniú an rialacháin nó na rialach, de réir mar a bheidh, beidh an rialachán nó an riail, de réir mar a bheidh, ar neamhní dá réir sin, ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin rialachán nó faoin riail.
Táillí.
27.—(1) Déanfar táillí de cibé méideanna a fhorordóidh an tAire Airgeadais a íoc (seachas ag údarás áitiúil) i cibé aicmí cásanna a bheidh forordaithe—
(a) leis an gCoimisinéir maidir le hachomhairc faoi alt 6 den Acht seo agus maidir le hiarratais faoi alt 7 den Acht seo, agus
(b) leis an mBinse maidir le hachomhairc faoi alt 8 den Acht seo.
(2) I gcás táille a bheith iníoctha faoin alt seo, ní thabharfar aird ar an achomharc faoin alt sin 6, ar an iarratas faoin alt sin 7 nó ar an achomharc faoin alt sin 8, de réir mar a bheidh, lena mbaineann an táille mura mbeidh sí ag gabháil leis an bhfógra i scríbhinn dá dtagraítear i bhfo-alt (1) den alt sin 6, i bhfo-alt (1) den alt sin 7 nó i bhfo-alt (2) nó (3) den alt sin 8, de réir mar a bheidh.
(3) Ní bheidh feidhm ag an Public Offices (Fees) Act, 1879, i leith táillí is iníoctha de bhua an ailt seo.
Caiteachais an Aire agus an Aire Airgeadais.
28.—Déanfar na caiteachais a thabhóidh an tAire ag riaradh an Achta seo a íoc, a mhéid a cheadóidh an tAire Airgeadais, as airgead a sholáthróidh an tOireachtas agus déanfar na caiteachais a thabhóidh an tAire Airgeadais ag riaradh an Achta seo, a íoc as airgead a sholáthróidh an tOireachtas.
Gearrtheideal.
29.—Féadfar an tAcht um Cháin Fheirme, 1985, a ghairm den Acht seo.
AN SCEIDEAL
An Binse Cánach Feirme
1. (1) Is iad a bheidh ar an mBinse cathaoirleach agus cibé líon de leaschathaoirligh (más ann) agus de ghnáthchomhaltaí a chinnfidh an tAire Airgeadais ó am go ham, le toiliú Aire na Seirbhíse Poiblí, arb é an líon é is gá i dtuairim an Aire Airgeadais, leis an mBinse do chomhlíonadh a fheidhmeanna faoin Acht seo.
(2) Is é an tAire Airgeadais, ó am go ham de réir mar is gá sa chás, a cheapfaidh comhaltaí an Bhinse agus, faoi réir fhorálacha an Achta seo, beidh siad i seilbh oifige ar cibé téarmaí agus coinníollacha a chinnfidh an tAire Airgeadais tráth a gceaptha, le toiliú Aire na Seirbhíse Poiblí.
(3) Is é a bheidh i dtéarma oifige comhalta den Bhinse cibé tréimhse nach faide ná 3 bliana a chinnfidh an tAire Airgeadais, le toiliú Aire na Seirbhíse Poiblí, tráth a cheaptha aige agus, faoi réir fhorálacha an Sceidil seo, beidh comhalta den Bhinse in-athcheaptha mar chomhalta den sórt sin.
(4) Féadfaidh comhalta den Bhinse tráth ar bith éirí as a oifig mar chomhalta den sórt sin trí litir a bheidh dírithe chun an Aire Airgeadais agus glacfaidh an t-éirí as éifeacht ar an dáta agus ón dáta a bhfaighfear an litir.
(5) I gcás go dtarlóidh corrfholúntas i measc comhaltaí an Bhinse, féadfaidh an tAire Airgeadais, más cuí leis sin a dhéanamh, cibé bearta is gá a dhéanamh chun an folúntas a líonadh agus beidh an duine a cheapfar chun an folúntas a líonadh i seilbh oifige ar feadh a mbeidh fágtha den téarma oifige dár ceapadh an comhalta a bhí ann roimhe.
(6) íocfar le comhaltaí den Bhinse cibé luach saothair (más ann), agus cibé liúntais i leith caiteachas, a chinnfidh an tAire Airgeadais, le toiliú Aire na Seirbhíse Poiblí, ó am go ham.
(7) (a) I gcás go ndéanfar comhalta den Bhinse a ainmniú mar chomhalta de Sheanad Éireann nó mar iarrthóir lena thoghadh chun ceachtar Tí den Oireachtas nó chun Tionól na gComhphobal Eorpach nó go measfar, de bhun alt 15 den Acht um Thoghcháin do Thionól na hEorpa, 1977, gur toghadh é chun an Tionóil sin chun folúntas a líonadh, scoirfidh sé air sin de bheith ina chomhalta den Bhinse.
(b) Duine a bheidh de thuras na huaire i dteideal faoi Bhuan-Orduithe ceachtar Tí den Oireachtas suí sa Teach sin nó is comhalta de Thionól na gComhphobal Eorpach beidh sé, fad a bheidh sé i dteideal amhlaidh nó ina chomhalta den sórt sin, dícháilithe chun bheith ina chomhalta den Bhinse.
2. (1) Déanfaidh an tAire Airgeadais ó am go ham de réir mar is gá sa chás comhalta den Bhinse a cheapadh chun bheith ina chathaoirleach air.
(2) Má scoireann cathaoirleach an Bhinse, le linn a théarma oifige mar chathaoirleach den sórt sin, de bheith ina chomhalta den Bhinse, scoirfidh sé air sin freisin de bheith ina chathaoirleach ar an mBinse.
(3) Beidh cathaoirleach an Bhinse i seilbh oifige mar chathaoirleach den sórt sin go dtiocfaidh deireadh lena théarma oifige mar chomhalta den Bhinse mura túisce a éagfaidh sé, a éireoidh sé as oifig nó a scoirfidh sé ar shlí eile de bheith ina chathaoirleach ach má athcheaptar é mar chomhalta den Bhinse, beidh sé in-athcheaptha mar chathaoirleach ar an mBinse.
3. (1) Déanfaidh an tAire Airgeadais ó am go ham de réir mar is gá sa chás comhalta den Bhinse a cheapadh chun bheith ina leaschathaoirleach ar an mBinse.
(2) Má scoireann leaschathaoirleach ar an mBinse, le linn a théarma oifige mar leaschathaoirleach den sórt sin, de bheith ina chomhalta den Bhinse, scoirfidh sé air sin freisin de bheith ina leaschathaoirleach ar an mBinse.
(3) Beidh leaschathaoirleach ar an mBinse i seilbh oifige mar leaschathaoirleach den sórt sin go dtiocfaidh deireadh lena théarma oifige mar chomhalta den Bhinse mura túisce a éagfaidh sé, a éireoidh sé as oifig nó a scoirfidh sé ar shlí eile de bheith ina leaschathaoirleach ach má athcheaptar é mar chomhalta den Bhinse, beidh sé in-athcheaptha mar leaschathaoirleach ar an mBinse.
4. Uair ar bith a bheidh cathaoirleach an Bhinse den tuairim gurbh fhóirsteanach, le dlús a chur le gnó an Bhinse, an Binse do ghníomhú trí rannáin, féadfaidh sé ordú a thabhairt dá réir sin agus má thugann sé ordú amhlaidh, ansin, go dtí go gcúlghairfidh sé a ordú—
(a) féadfaidh an Binse gníomhú trí cibé líon rannán a chinnfidh cathaoirleach an Bhinse ó am go ham,
(b) is iad a bheidh i rannán den Bhinse, trí chomhalta den Bhinse arna roghnú ag cathaoirleach an Bhinse ar cathaoirleach ar an mBinse nó leaschathaoirleach ar an mBinse duine amháin ar a laghad acu,
(c) déanfaidh cathaoirleach an Bhinse na hachomhairc a bheidh le cinneadh ag rannán den Bhinse a shannadh don rannán sin,
(d) is é a bheidh ina chathaoirleach ar rannán den Bhinse cathaoirleach an Bhinse nó, mura comhalta den rannán cathaoirleach an Bhinse, an comhalta den rannán is leaschathaoirleach ar an mBinse, agus
(e) chun críocha achomhairc a bheidh sannta dó, beidh ag rannán den Bhinse cumhachtaí uile an Bhinse agus beidh ag cathaoirleach ar rannán den Bhinse cumhacht uile chathaoirleach an Bhinse agus aon tagairtí san Acht seo don Bhinse agus do chathaoirleach an Bhinse forléireofar iad mar thagairtí a fholaíonn tagairtí do rannán agus do chathaoirleach ar rannán, faoi seach.
5. (1) Más triúr, agus aon uair gur triúr, líon chomhaltaí an Bhinse, tabharfaidh na trí chomhalta éisteacht d'achomharc chuig an mBinse agus déanfaidh siad cinneadh air.
(2) Más mó ná triúr, agus aon uair gur mó ná triúr, líon chomhaltaí an Bhinse agus nach mbeidh ordú faoi mhír 4 den Sceideal seo i bhfeidhm, tabharfaidh trí chomhalta den Bhinse a bheidh roghnaithe ag cathaoirleach an Bhinse éisteacht d'achomharc chuig an mBinse agus déanfaidh siad cinneadh air, agus mura mbeidh cathaoirleach an Bhinse i measc na gcomhaltaí de a bheidh roghnaithe chun an t-achomharc a éisteacht agus a chinneadh, déanfaidh duine de na comhaltaí sin a bheidh roghnaithe ag cathaoirleach an Bhinse gníomhú mar chathaoirleach ar an mBinse.
6. (1) Comórfaidh an Binse suíonna agus ag na suíonna féadfaidh an Binse fianaise a thógáil agus aighneachtaí a ghlacadh ón achomharcóir agus ón bhfreagróir in achomharc faoi alt 8 den Acht seo agus ó aon duine eile ar dealraitheach leas a bheith aige i gcinneadh an achomhairc agus ar difear dó an cinneadh sin nó féadfaidh sé fianaise a thógáil agus a ghlacadh thar ceann na ndaoine sin.
(2) Is go príobháideach a chomórfar suíonna den Bhinse.
7. Aon fhinné a mbeidh a fhianaise tugtha, á tabhairt nó le tabhairt os comhair an Bhinse beidh teideal aige chun na bpribhléidí agus na ndíolúintí céanna a bhíonn ag finné i gcúirt.
8. Féadfaidh gur cinneadh ó thromlach na gcomhaltaí a éistíonn achomharc aon chinneadh de chuid an Bhinse ag an achomharc nó i ndáil leis an achomharc.
9. Féadfaidh cathaoirleach an Bhinse—
(a) ordú a thabhairt i scríbhinn do dhuine, a mbeidh a fhianaise ag teastáil ón mBinse, láithriú os comhair an Bhinse ar dháta agus ag tráth agus ag ionad a bheidh sonraithe san ordú agus fianaise a thabhairt ansin agus aon doiciméad nó rud a bheidh ina sheilbh nó faoina chumhacht, a bheidh sonraithe san ordú, a thabhairt ar aird,
(b) a ordú d'aon duine den sórt sin aon doiciméad nó rud sonraithe a bheidh ina sheilbh nó faoina chumhacht a thabhairt ar aird dó,
(c) aon orduithe eile a thabhairt chun críche achomhairc a dhealraíonn dó a bheith réasúnach agus cóir.
10. Aon duine—
(a) dá dtabharfar ordú faoi mhír 9 den Sceideal seo láithriú os comhair an Bhinse agus, ar aon suim a bheith tairgthe dó maidir le caiteachais i leith a láithrithe, ar suim í a mbeadh finné faoi thoghairm láithriú os comhair na Cúirte Dúiche ina teideal, nach ndéanfaidh, gan chúis ná leithscéal cóir, de réir an ordaithe,
(b) ar é do láithriú os comhair an Bhinse de bhun ordú faoin mír sin 9, a dhiúltóidh an mionn a ghlacadh ar an mBinse á éileamh sin air nó a dhiúltóidh aon cheist a fhreagairt a bhféadfadh an Binse freagra a éileamh uirthi go dlíthiúil,
(c) nach ndéanfaidh, gan chúis ná leithscéal cóir, de réir ordaithe faoi fhomhír (a) den mhír sin 9 i ndáil le fianaise a thabhairt nó le doiciméad nó rud a thabhairt ar aird nó de réir ordaithe faoi fhomhír (b) nó (c) den mhír sin 9, nó
(d) a dhéanfaidh aon ní eile i ndáil leis na himeachtaí os comhair an Bhinse ar díspeagadh ar an gcúirt a bheadh ann dá ndéanfaí é i ndáil le himeachtaí os comhair cúirte ag finné sa chúirt,
beidh sé ciontach i gcion agus ar é a chiontú go hachomair dlífear fíneáil nach mó ná £700, nó príosúnacht ar feadh téarma nach faide ná sé mhí, nó iad araon, a chur air.
11. Má thugann duine fianaise bhréige os comhair an Bhinse in imthosca ina mbeadh sé ciontach i mionnú éithigh dá mba os comhair cúirte a thabharfadh sé an fhianaise, beidh sé ciontach sa chion sin.
12. Faoi réir fhorálacha an Achta seo, beidh an nós imeachta sin ag an mBinse a chinnfidh an Binse le rialacha a dhéanfaidh sé le toiliú an Aire Airgeadais agus, gan dochar do ghinearáltacht an mhéid sin roimhe seo, féadfaidh na rialacha foráil a dhéanamh—
(a) chun dáta, tráth agus ionad an tsuí iomchuí den Bhinse a chur in iúl do na daoine lena mbaineann,
(b) chun a chur ar chumas na ndaoine lena mbaineann a gcásanna a chur faoi bhráid an Bhinse go pearsanta nó trí ionadaí,
(c) chun an Binse do dhéanamh ceistiú (faoi mhionn nó ar shlí eile mar a chinnfidh an Binse) ar fhinnéithe os a chomhair,
(d) chun daoine lena mbaineann, nó daoine thar a gceann, do dhéanamh ceistiú agus croscheistiú (faoi mhionn nó ar shlí eile mar a chinnfidh an Binse) ar fhinnéithe os comhair an Bhinse,
(e) chun an Binse do chinneadh ar chóir fianaise os comhair an Bhinse a thabhairt faoi mhionn,
(f) chun cathaoirleach an Bhinse do chur mionn ar fhinnéithe os comhair an Bhinse,
(g) chun fógra a thabhairt ag suí den Bhinse faoi chinneadh nó faoi chinntí an Bhinse i ndáil le hachomharc chuige, agus
(h) chun taifead dóthanach a dhéanamh ar imeachtaí an Bhinse.
13. (1) Faoi réir fhomhír (3) den mhír seo, féadfaidh an Binse, maidir le costais agus caiteachais duine, a bheidh bainteach in achomharc chuige faoin Acht seo, i leith an achomhairc, a ordú go n-íocfaidh duine eile a bheidh bainteach san achomharc na costais agus na caiteachais sin, féadfaidh sé méid aon chostas agus caiteachas den sórt sin a chinneadh agus, mura bhfuil cúis mhaith aige gan sin a dhéanamh, féadfaidh sé ordú a thabhairt go n-íocfaidh an freagróir nó an t-achomharcóir, de réir mar a bheidh, ar theip air in achomharc, costais agus caiteachais achomharcóra nó freagróra ar éirigh leis san achomharc chuig an mBinse faoin Acht seo i leith an achomhairc.
(2) Maidir le méid costas agus caiteachas duine a mbeidh ordú tugtha ag an mBinse faoin mír seo é a íoc leis an duine sin, féadfaidh an duine sin an méid sin a ghnóthú mar fhiach conartha shimplí in aon chúirt dlínse inniúla ón duine dá mbeidh ordú tugtha ag an mBinse é a íoc.
(3) Ní thabharfaidh an Binse aon ordú go mbeidh costais agus caiteachais achomharcóra nó freagróra in achomharc chuige faoin Acht seo le híoc ag úinéir nó áititheoir ar ghabháltas talaimh talmhaíochta seachas an gabháltas sin lena mbaineann an t-achomharc.
14. (1) I gcás leas tairbhiúil a bheith ag comhalta den Bhinse i dtalamh is ábhar d'achomharc faoi alt 8 den Acht seo nó in aon talamh a ndéanfaidh, nó ar dóigh go ndéanfadh, achomharc den sórt sin difear dó, nó i gcás aon leas eile a bheith aige san achomharc ar dhóigh dó tionchar a bheith aige air i ndáil le cinneadh an achomhairc, déanfaidh an comhalta—
(a) an cineál leasa atá aige a nochtadh don Bhinse,
(b) staonadh ó aon pháirt a ghlacadh sa díospóireacht, ná sa bhreithniú, ar an achomharc,
(c) staonadh ó vótáil nó ó ghníomhú ar shlí eile mar chomhalta den Bhinse i ndáil le cinneadh an achomhairc.
(2) Chun críocha na míre seo, measfar leas tairbhiúil i dtalamh a bheith ag comhalta den Bhinse—
(a) más eisean nó más é a chéile, úinéir nó áititheoir na talún nó páirt-úinéir nó páirt-áititheoir na talún, cibé mar nascthionónta, mar thionónta i gcoiteannas nó mar thionónta eile, i dteannta duine nó daoine eile, nó
(b) má tá baint aigesean nó ag a chéile le húinéir nó le háititheoir na talún nó más fostóir nó fostaí nó príomhaí nó gníomhaire úinéir nó áititheoir na talún é, nó más iontaobhaí nó airíoch i leith na talún é don úinéir nó don áititheoir sin, nó duine a bhaineann leis an úinéir nó leis an áititheoir sin.
(3) Chun críocha na míre seo, aon leas i dtalamh nó aon leas eile in achomharc faoi alt 8 den Acht seo atá chomh fada amach nó chomh neamhshuntasach sin nach bhféadfar go réasúnach glacadh leis gur dóigh tionchar a bheith aige ar an duine ag a bhfuil an leas ní mheasfar gur leas tairbhiúil sa talamh é nó, de réir mar a bheidh, gur leas eile é in achomharc faoin alt sin 8.
(4) (a) Aon duine a sháraíonn ceanglas den mhír seo nó a mhainníonn déanamh dá réir, beidh sé ciontach i gcion agus ar é a chiontú go hachomair dlífear fíneáil nach mó ná £1,000 a chur air.
(b) In aon imeachtaí mar gheall ar chion faoin bhfomhír seo, is cosaint é don duine a chúisítear sa chion a chruthú nárbh eol dó agus nach raibh aon chúis aige lena chreidiúint tráth an chiona a líomhnaítear—
(i) go raibh leas tairbhiúil aige sa talamh lena mbaineann, nó
(ii) gur leas tairbhiúil a raibh feidhm i ndáil leis ag ceanglas den mhír seo an leas tairbhiúil lena mbaineann an cion a líomhnaítear.
(c) Is é an Stiúrthóir Ionchúiseamh Poiblí amháin a thionscnóidh imeachtaí i leith ciona faoin bhfo-alt seo nó is lena thoiliú amháin a thionscnófar iad.
(5) Comhalta den Bhinse a chiontófar i gcion faoi fhomhír (4) den mhír seo scoirfidh sé ar an gciontú sin de bheith ina chomhalta den sórt sin.
(6) Má dhéanann duine a bhfuil leas tairbhiúil aige i dtalamh lena mbaineann achomharc faoi alt 8 den Acht seo ceanglas den mhír seo a shárú nó má mhainníonn sé déanamh dá réir, cuirfidh an sárú nó an mhainneachtain sin cinneadh an achomhairc ó bhail.
(7) Más rud é, de bhua fhomhír (6) den mhír seo, go gcuirtear cinneadh ón mBinse ar achomharc faoi alt 8 den Acht seo ó bhail, cinnfidh an Binse an t-achomharc athuair.