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Uimhir 2 de 1970
AN tACHT RIALTAIS ÁITIÚIL (RÁTAÍ), 1970
[An tiontú oifigiúil.]
Minithe.
1.—San Acht seo—
ciallaíonn “an tAire” an tAire Rialtais Áitiúil;
ciallaíonn “ráta” an ráta contae nó an ráta bardasach, de réir mar is iomchuí;
tá le “údarás rátúcháin” an bhrí a shanntar dó le halt 2 den Acht Rialtais Áitiúil, 1946.
Scéimeanna ag údaráis rátúcháin do tharscaoileadh rátaí.
2.—(1) Faoi réir cibé rialacháin a dhéanfar faoi alt 5 den Acht seo, féadfaidh údarás rátúcháin ó am go ham scéim a dhéanamh agus a chur i bhfeidhm do dhéanamh socrú le haghaidh an t-údarás do tharscaoileadh na rátaí go Iéir, nó coda de na rátaí, a bheidh dlite dó ó rátíocóirí nó ó aicmí rátíocóirí nó i leith oidhreachtán d'aicme nó d'aicmí a shonrófar sa scéim.
(2) Faoi réir cibé rialacháin a dhéanfar faoi alt 5 den Acht seo, féadfaidh údarás rátúcháin scéim faoin alt seo a leasú.
(3) I gcás ina dtarscaoilfear rátaí (nó cuid de rátaí) de réir scéime faoin alt seo, beidh deireadh le dliteanas duine na rátaí sin (nó cuid díobh) a íoc agus le haon oibleagáid a bheith ar údarás rátúcháin na rátaí sin (nó cuid díobh) a bhailiú.
(4) Beidh an costas a bhainfidh le scéim faoin alt seo a chur i bhfeidhm ina chuid de chaiteachais údaráis áitiúil chun críocha aon fhorála a bhaineann le rátaí a chinneadh, a ghearradh, a thobhach agus a mheasúnú.
(5) Is feidhm fhorcoimeádta chun críocha na nAchtanna Bainistí Contae, 1940 go 1955, nó na nAchtanna a bhaineann le bainistí contae-bhuirgí, de réir mar is iomchuí, scéim a dhéanamh faoin alt seo nó aon scéim den sórt sin a leasú.
(6) Is cinneadh deiridh críochnaitheach cinneadh ag údarás rátúcháin i dtaobh duine a bheith cáilithe nó gan beith cáilithe chun faoisimh faoi scéim faoin alt seo.
(7) I gcás comhairle contae, déanfar caiteachais na comhairle i ndáil le scéim faoin alt seo a mhuirearú ar an gcontae go hiomlán, gan aon bhuirg ná ceantar uirbeach ann a áireamh.
Feidhm maidir le hoidhreachtáin áirithe.
3.—I gcás oidhreachtán a bheith ligthe ar chíos ar cuid de íocaíocht le haghaidh rátaí i leith an oidhreachtáin agus go dtarscaoilfidh údarás rátúcháin na rátaí sin go léir nó cuid díobh de réir scéime faoi alt 2 den Acht seo, laghdófar an cíos méid is comhionann le méid na rátaí a tharscaoilfear amhlaidh, agus beidh aon suim a íocadh (roimh an tarscaoileadh nó dá éis) de bhreis ar an gcíos laghdaithe inghnóthaithe mar fhiach conartha shimplí ag an tionónta a d'íoc é nó ag a ionadaí pearsanta dlíthiúil ón tiarna talún lenar íocadh é nó óna ionadaí pearsanta dlíthiúil.
Rátaí a íoc i dtráthchodanna.
4.—(1) D'ainneoin aon achtacháin eile, féadfaidh áititheoir rátaithe oidhreachtáin d'aicme lena mbaineann an t-alt seo, faoi réir cibé coinníollacha a chomhlíonadh a shonróidh an t-údarás rátúcháin iomchuí ó am go ham, rátaí a íoc leis an údarás sin i dtráthchodanna i leith an oidhreachtáin sin.
(2) Baineann an t-alt seo leis na haicmí seo a leanas—
(a) oidhreachtáin is teaghais go hiomlán nó go formhór,
(b) oidhreachtáin is talamh talmhaíochta de réir brí an Achta um Rátaí ar Thalamh Thalmhaíochta (Faoiseamh), 1939, agus
(c) cibé aicmí eile oidhreachtán a chinnfidh an t-údarás rátúcháin iomchuí ó am go ham le toiliú an Aire.
(3) Is feidhm fhorcoimeádta chun críocha na nAchtanna Bainistí Contae, 1940 go 1955, nó na nAchtanna a bhaineann le bainistí contae-bhuirgí, de réir mar is iomchuí, cinneadh ag údarás rátúcháin faoi fho-alt (2) den alt seo.
Rialacháin.
5.—(1) Féadfaidh an tAire rialacháin a dhéanamh chun críocha ailt 2 agus 4 den Acht seo.
(2) Féadfaidh socrú le haghaidh gach nó aon ní acu seo a leanas a bheith, go háirithe agus gan dochar do ghinearáltacht fho-alt (1) den alt seo, i rialacháin chun críocha alt 2 den Acht seo—
(a) an nós imeachta a leanfaidh údarás rátúcháin le linn scéim a dhéanamh nó a leasú faoin alt sin 2;
(b) an tréimhse arb ina leith a fhéadfar scéim den sórt sin a dhéanamh;
(c) foráil gur gá toiliú (ginearálta nó sonrach) an Aire le haghaidh scéime den sórt sin;
(d) na cúinsí a bheidh le cur i gcuntas ag údarás rátúcháin le linn na haicmí daoine nó na haicmí oidhreachtán lena mbainfidh scéim den sórt sin a chinneadh;
(e) na coinníollacha a bhféadfar rátaí (nó cuid díobh) a mhaitheamh faoina réir faoi scéim den sórt sin;
(f) scéim den sórt sin a chur i bhfeidhm;
(g) socrú chun scéim den sórt sin a chur chun feidhme maidir le teaghaisí beaga de réir brí an Acha Rialtais Áitiúla (Rátaí ar Thithe Beaga Cónaithe), 1928, nó maidir le haicmí sonraithe teaghaisí beaga den sórt sin, agus chun coigeartú iomchuí a dhéanamh ar chíosanna faoin Acht sin.
(3) Gan dochar do ghinearáltacht fho-alt (1) den alt seo, féadfaidh socrú le haghaidh gach ni nó aon acu seo a leanas a bheith i rialacháin chun críocha alt 4 den Acht seo—
(a) coinníollacha a shonrú (lena n-áirítear coinníollacha a shonrú ag údarás rátúcháin) a bhféadfaidh duine rátaí a íoc i dtráthchodanna faoina réir, agus na coinníollacha a fhéadfar a shonrú amhlaidh;
(b) modh ríofa méid agus uimhir tráthchodanna agus na dátaí a bheidh siad iníoctha, lena n-áirítear socrú i dtaobh íocaíochtaí a íoc sula ngearrfar an ráta;
(c) an modh a n-íocfar tráthchodanna.
(4) Féadfar rialacháin éagsúla a dhéanamh faoin alt seo le baghaidh imthosca éagsúla agus aicmí éagsúla cásanna.
(5) Leagfar gach rialachán faoin Acht seo faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta agus má dhéanann ceachtar Teach acu sin, laistigh den lá is fiche á shuífidh an Teach sin tar éis an rialachán a leagan faoina bhráid, rún a rith ag neamhniú an rialacháin, beidh an rialachán ar neamhní dá réir sin ach sin gan dochar d'aon ní a rinneadh roimhe sin faoin rialachán.
Baint a bheith ag an Acht le blianta airgeadais áitiúla áirithe.
6.—(1) Beidh éifeacht ag an Acht seo maidir leis an mbliain airgeadais áitiúil a thosaigh an lú lá d'Aibreán, 1969, agus maidir le gach bliain airgeadais áitiúil dá éis sin.
(2) Gach ní a bheidh déanta ag údarás rátúcháin roimh dháta agus in oirichill an Achta seo a achtú beidh aige agus measfar go raibh aige ariamh an bhailíocht agus an éifeacht sin go léir a bheadh aige dá mbeadh an tAcht seo i bhfeidhm nuair a rinneadh an ní sin.
Gearrtheideal.
7.—Féadfar an tAcht Rialtais Áitiúil (Rátaí), 1970, a ghairm den Acht seo.
Number 2 of 1970
LOCAL GOVERNMENT (RATES) ACT, 1970
ARRANGEMENT OF SECTIONS
Section | |
Acts Referred to | |
1946, No. 24 | |
1939, No. 23 | |
1928, No. 4 | |
Number 2 of 1970
LOCAL GOVERNMENT (RATES) ACT, 1970
Definitions.
1.—In this Act—
“the Minister” means the Minister for Local Government;
“rate” means either the county rate or the municipal rate, as may be appropriate;
“rating authority” has the meaning assigned to it by section 2 of the Local Government Act, 1946.
Schemes by rating authorities for waiver of rates.
2.—(1) Subject to such regulations as may be made under section 5 of this Act, a rating authority may from time to time make and carry out a scheme providing for the waiver by the authority of all or portion of the rates due to it by ratepayers or classes of ratepayers or in respect of hereditaments of a class or classes specified in the scheme.
(2) Subject to such regulations as may be made under section 5 of this Act, a rating authority may amend a scheme under this section.
(3) Where rates (or portion thereof) are waived in accordance with a scheme under this section, the liability of a person to pay those rates (or portion thereof) and any obligation on a rating authority to collect those rates (or portion thereof) shall cease.
(4) The cost of implementing a scheme under this section shall form part of the expenses of a local authority for the purposes of any provision relating to the determining, making, levying and assessment of rates.
(5) The making of a scheme under this section or an amendment to any such scheme shall be a reserved function for the purposes of the County Management Acts, 1940 to 1955, or the Acts relating to the management of county boroughs, as may be appropriate.
(6) A decision by a rating authority as to whether or not a person is qualified for relief under a scheme under this section shall be final and conclusive.
(7) In the case of the council of a county, the expenses of the council in relation to a scheme under this section shall be charged on the whole of the county, exclusive of every borough and urban district therein.
Application to certain hereditaments.
3.—Where a hereditament is let at a rent which includes a payment for rates in respect of the hereditament and all or portion of those rates are waived by a rating authority in accordance with a scheme under section 2 of this Act, the rent shall be reduced by an amount equal to the amount of the rates so waived, and any sum paid (whether before or after the waiver) in excess of the reduced rent shall be recoverable as a simple contract debt by the tenant by whom it was paid or his legal personal representative from the landlord to whom it was paid or his legal personal representative.
Payment of rates by instalments.
4.—(1) Notwithstanding any other enactment, the rated occupier of a hereditament belonging to a class to which this section applies may, subject to compliance with such conditions as may from time to time be specified by the appropriate rating authority, pay rates to that authority by instalments in respect of that hereditament.
(2) This section applies to the following classes—
(a) hereditaments consisting wholly or mainly of a dwelling,
(b) hereditaments consisting wholly or mainly of agricultural land within the meaning of the Rates on Agricultural Land (Relief) Act, 1939, and
(c) such other classes of hereditaments as may for the time being be determined by the appropriate rating authority with the consent of the Minister.
(3) A determination by a rating authority under subsection (2) of this section shall be a reserved function for the purposes of the County Management Acts, 1940 to 1955, or the Acts relating to the management of county boroughs, as may be appropriate.
Regulations.
5.—(1) The Minister may make regulations for the purposes of sections 2 and 4 of this Act.
(2) Regulations for the purposes of section 2 of this Act may, in particular and without prejudice to the generality of subsection (1) of this section provide for all or any of the following matters—
(a) the procedure to be followed by a rating authority in making or amending a scheme under the said section 2;
(b) the period in relation to which such a scheme may be made;
(c) providing that such a scheme shall require the consent (which may be general or particular) of the Minister;
(d) the considerations to be taken into account by a rating authority in determining the classes of persons or the classes of hereditaments to which such a scheme shall apply;
(e) the conditions subject to which rates (or portion thereof) may be waived under such a scheme;
(f) the implementation of such a scheme;
(g) providing for the application of such a scheme to small dwellings within the meaning of the Local Government (Rates on Small Dwellings) Act, 1928, or to specified classes of such small dwellings, and for appropriate adjustment of rents under that Act.
(3) Without prejudice to the generality of subsection (1) of this section, regulations for the purposes of section 4 of this Act may make provision for all or any of the following matters—
(a) the specifying of conditions (including the specifying of conditions by a rating authority) subject to which a person may pay rates in instalments, and the conditions which may be so specified;
(b) the manner of calculating the amount and number of instalments and the dates on which they are payable, including provision for payments in advance of the making of the rate;
(c) the manner in which instalments shall be paid.
(4) Different regulations may be made under this section for different circumstances and different classes of cases.
(5) Every regulation 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 is passed by either such House within the next twenty-one days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.
Act to apply to certain local financial years.
6.—(1) This Act shall have effect in relation to the local financial year which commenced on the 1st day of April, 1969, and to all subsequent local financial years.
(2) Anything done by a rating authority, with the consent of the Minister, before and in anticipation of the enactment of this Act shall have and shall be deemed always to have had all such validity and effect as it would have had if this Act had been in force when that thing was done.
Short title.
7.—This Act may be cited as the Local Government (Rates) Act, 1970.