Number 2 of 1986

VALUATION ACT, 1986

ARRANGEMENT OF SECTIONS

Number 2 of 1986

VALUATION ACT, 1986

Definitions.

1.—(1) In this Act—

“the Act of 1852” means the Valuation (Ireland) Act, 1852;

“the Act of 1860” means the Annual Revision of Rateable Property (Ireland) Amendment Act, 1860;

“the Minister” means the Minister for Finance.

(2) For the purposes of the Valuation Acts, “plant” means—

(a) any fixture or structure so attached or secured to, or integrated with, premises comprising any mill or manufactory, or building erected or used for any such purpose, as to be of a permanent or semi-permanent nature, or

(b) any fixture or structure associated with such premises that, although free-standing, is of such size, weight and construction as to be of a permanent or semi-permanent nature.

Extension of Act of 1852.

2.—For the purposes of the Act of 1852, property falling within any of the categories of fixed property specified in the Schedule to the Act of 1852 (inserted by this Act) shall be deemed to be rateable hereditaments in addition to those specified in section 12 of that Act.

Schedule to Act of 1852.

3.—(1) The Act of 1852 is hereby amended by the insertion after section 48 of the following Schedule:

“SCHEDULE

”.

(2) The Minister may by order amend the Schedule to the Act of 1852 (inserted by this Act), and may by such an order add to that Schedule a category of fixed property specified in the order, or vary the description of any such category.

(3) The Minister may by order amend or revoke an order under this section.

(4) Whenever an order is proposed to be made under this section, a draft of the order shall be laid before each House of the Oireachtas and the order shall not be made until a resolution approving of the draft has been passed by each such House.

Application of section 11 of Act of 1852.

4.—Section 11 of the Act of 1852 applies to the categories of fixed property specified in the Schedule to that Act (inserted by this Act) as if such fixed property were tenements or rateable hereditaments specified in that section, and the valuation of such tenements or hereditaments shall be made in the manner provided by that section in regard to houses and buildings.

Amendment of section 11 of Act of 1852.

5.—(1) Notwithstanding section 11 of the Act of 1852, in making or revising a valuation of a tenement or rateable hereditament, the amount of the valuation which, apart from this section, would be made may be reduced by such amount as is necessary to ensure, in so far as is reasonably practicable, that the amount of the valuation bears the same relationship to the valuations of other tenements and rateable hereditaments as the net annual value of the tenement or rateable hereditament bears to the net annual values of the other tenements and rateable hereditaments.

(2) Without prejudice to the foregoing, for the purpose of ensuring such a relationship regard shall be had, in so far as is reasonably practicable, to the valuations of tenements and rateable hereditaments which are comparable and of similar function and whose valuations have been made or revised within a recent period.

Extension of section 4 of Valuation (Ireland) Amendment Act, 1854.

6.—Section 4 of the Valuation (Ireland) Amendment Act, 1854, applies to the categories of fixed property specified in the Schedule to the Act of 1852 (inserted by this Act) as if such fixed property were amongst the tenements or hereditaments specified in that section the annual value of which is liable to frequent alteration.

Amendment of Act of 1860.

7.—The following section is hereby substituted for section 7 of the Act of 1860:

“7.—(1) (a) In making the valuation of any mill or manufactory, or building erected or used for any such purpose, the Commissioner of Valuation shall in each case value the water or other motive power thereof, but shall not take into account the value of any machinery therein, save only such as shall be erected and used for the production of motive power.

(b) For the purposes of this subsection, machinery erected and used for the production of motive power includes electrical power connections.

(2) The Commissioner of Valuation shall value plant falling within any of the categories of plant specified in the Schedule to this Act (inserted by the Valuation Act, 1986).

(3) In valuing plant referred to in subsection (2) of this section, the Commissioner of Valuation shall not take into consideration a part of any plant which moves (or is moved) mechanically or electrically, other than a telescopic container.”.

Schedule to Act of 1860.

8.—(1) The Act of 1860 is hereby amended by the insertion after section 15 of the following Schedule:

“SCHEDULE

”.

(2) The Minister may by order amend the Schedule to the Act of 1860 (inserted by this Act), and may by such an order add to that Schedule a category of plant specified in the order, or vary the description of any such category.

(3) The Minister may by order amend or revoke an order under this section.

(4) Whenever an order is proposed to be made under this section, a draft of the order shall be laid before each House of the Oireachtas and the order shall not be made until a resolution approving of the draft has been passed by each such House.

Short title and construction.

9.—(1) This Act may be cited as the Valuation Act, 1986.

(2) The Valuation Acts and this Act shall be construed together as one.

Uimhir 2 de 1986

AN tACHT LUACHÁLA, 1986

RIAR NA nALT

Uimhir 2 de 1986

AN tACHT LUACHÁLA, 1986

[An tiontú oifigiúil]

[4 Márta, 1986]

Mínithe.

1.—(1) San Acht seo—

ciallaíonn “Acht 1852” an Valuation (Ireland) Act, 1852;

ciallaíonn “Acht 1860” an Annual Revision of Rateable Property (Ireland) Amendment Act, 1860;

ciallaíonn “an tAire” an tAire Airgeadais.

(2) Chun críocha na nAchtanna Luachála, ciallaíonn “gléasra”—

(a) aon daingneán nó déanmhas a bheidh ceangailte nó daingnithe d'áitreabh, nó iomlánaithe le háitreabh, arb é atá ann aon mhuileann nó monarcha, nó foirgneamh arna thógáil nó arna úsáid chun aon chríche den sórt sin, ionas gur buan nó leathbhuan don daingneán nó don déanmhas sin, nó

(b) aon daingneán nó déanmhas a bhfuil baint aige le háitreabh den sórt sin agus atá, cé gur saorsheasta dó, de mhéid, de mheáchan agus de dhéanamh a fhágfaidh buan nó leathbhuan é.

Leathnú ar Acht 1852.

2.—Chun críocha Acht 1852, measfar, maidir le maoin a thagann faoi réim aon cheann de na hearnálacha de mhaoin dhocht a shonraí tear sa Sceideal a ghabhann le hAcht 1852 (arna chur isteach leis an Acht seo), gur oidhreachtáin inrátaithe í i dteannta na n-oidhreachtán sin a shonraítear in alt 12 den Acht sin.

An Sceideal a ghabhann le hAcht 1852.

3.—(1) Leasaítear leis seo Acht 1852 tríd an Sceideal seo a leanas a chur isteach i ndiaidh alt 48:

“SCHEDULE

(2) Féadfaidh an tAire, le hordú, an Sceideal a ghabhann le hAcht 1852 (arna chur isteach leis an Acht seo) a leasú, agus féadfaidh sé, le hordú den sórt sin, earnáil de mhaoin dhocht a shonrófar san ordú a chur leis an Sceideal sin, nó an tuairisc ar aon earnáil den sórt sin a athrú.

(3) Féadfaidh an tAire, le hordú, ordú faoin alt seo a leasú nó a chúlghairm.

(4) Aon uair a bheartófar ordú a dhéanamh faoin alt seo, leagfar dréacht den ordú faoi bhráid gach Tí den Oireachtas agus ní dhéanfar an t-ordú go dtí go mbeidh rún ag ceadú an dréachta rite ag gach Teach acu sin.

Feidhm alt 11 d'Acht 1852.

4.—Tá feidhm ag alt 11 d'Acht 1852 maidir leis na hearnálacha de mhaoin dhocht a shonraítear sa Sceideal a ghabhann leis an Acht sin (arna chur isteach leis an Acht seo) amhail is dá mba thionóntáin nó oidhreachtáin inrátaithe arna sonrú san alt sin maoin dhocht den sórt sin, agus déanfar an luacháil ar thionóntáin nó ar oidhreachtáin den sórt sin sa tslí a fhoráiltear leis an alt sin maidir le tithe agus foirgnimh.

Leasú ar alt 11 d'Acht 1852.

5.—(1) D'ainneoin alt 11 d'Acht 1852 féadfar, le linn luacháil ar thionóntán nó ar oidhreachtán inrátaithe a bheith á dhéanamh nó á athbhreithniú, méid na luachála a dhéanfaí, ar leith ón alt seo, a laghdú cibé méid is gá chun a chinntiú, a mhéid is indéanta le réasún, go mbeidh idir méid na luachála agus na luachálacha ar thionóntáin agus ar oidhreachtáin inrátaithe eile an coibhneas céanna atá idir glanluach bliantúil an tionóntáin nó an oidhreachtáin inrátaithe agus glanluachanna bliantúla na dtionóntán agus na n-oidhreachtán inrátaithe eile.

(2) Gan dochar don mhéid sin roimhe seo déanfar, chun coibhneas den sórt sin a áirithiú, aird a thabhairt, a mhéid is indéanta le réasún, ar na luachálacha ar thionóntáin agus ar oidhreachtáin inrátaithe atá inchomórtais, agus a bhfuil feidhm den saghas céanna acu agus a ndearnadh nó ar athbhreithníodh a luachálacha laistigh de thréimhse neasach.

Leathnú ar alt 4 den Valuation (Ireland) Amendment Act, 1854.

6.—Tá feidhm ag alt 4 den Valuation (Ireland) Amendment Act, 1854, maidir leis na hearnálacha de mhaoin dhocht a shonraítear sa Sceideal a ghabhann le hAcht 1852 (arna chur isteach leis an Acht seo) amhail is dá mbeadh an mhaoin dhocht sin ar áireamh i measc na dtionóntán nó na n-oidhreachtán a shonraítear san alt sin agus a n-athraíonn a luach bliantúil go minic.

Leasú ar Acht 1860.

7.—Déantar leis seo an t-alt seo a leanas a chur in ionad alt 7 d'Acht 1860:

“7.—(1) (a) In making the valuation of any mill or manufactory, or building erected or used for any such purpose, the Commissioner of Valuation shall in each case value the water or other motive power thereof, but shall not take into account the value of any machinery therein, save only such as shall be erected and used for the production of motive power.

(b) For the purposes of this subsection, machinery erected and used for the production of motive power includes electrical power connections.

(2) The Commissioner of Valuation shall value plant falling within any of the categories of plant specified in the Schedule to this Act (inserted by the Valuation Act, 1986).

(3) In valuing plant referred to in subsection (2) of this section, the Commissioner of Valuation shall not take into consideration a part of any plant which moves (or is moved) mechanically or electrically, other than a telescopic container.”.

An Sceideal a ghabhann le hAcht 1860.

8.—(1) Leasaítear leis seo Acht 1860 tríd an Sceideal seo a leanas a chur isteach i ndiaidh alt 15:

“SCHEDULE

(2) Féadfaidh an tAire, le hordú, an Sceideal a ghabhann le hAcht 1860 (arna chur isteach leis an Acht seo) a leasú, agus féadfaidh sé, le hordú den sórt sin, earnáil de ghléasra a shonrófar san ordú a chur leis an Sceideal sin, nó an tuairisc ar aon earnáil den sórt sin a athrú.

(3) Féadfaidh an tAire, le hordú, ordú faoin alt seo a leasú nó a chúlghairm.

(4) Aon uair a bheartófar ordú a dhéanamh faoin alt seo, leagfar dréacht den ordú faoi bhráid gach Tí den Oireachtas agus ní dhéanfar an t-ordú go dtí go mbeidh rún ag ceadú an dréachta rite ag gach Teach acu sin.

Gearrtheideal agus forléiriú.

9.—(1) Féadfar an tAcht Luachála, 1986, a ghairm den Acht seo.

(2) Déanfar na hAchtanna Luachála agus an tAcht seo a fhorléiriú le chéile mar aon ní amháin.