Off On Dualscroll
Turn Dualscroll on to scroll both language versions together.
Number 35 of 1978
LOCAL GOVERNMENT (FINANCIAL PROVISIONS) ACT, 1978
ARRANGEMENT OF SECTIONS
Number 35 of 1978
LOCAL GOVERNMENT (FINANCIAL PROVISIONS) ACT, 1978
Interpretation.
1.—(1) In this Act—
“the Act of 1838” means the Poor Relief (Ireland) Act, 1838:
“the Act of 1928” means the Local Government (Rates on Small Dwellings) Act, 1928;
“the Act of 1930” means the Local Government (Dublin) Act, 1930;
“the Act of 1934” means the Limerick City Management Act, 1934;
“the Act of 1939” means the Waterford City Management Act, 1939;
“the Act of 1955” means the City and County Management (Amendment) Act, 1955;
“the Commissioner” means the Commissioner of Valuation;
“community hall”, subject to subsection (4) of this section, means any hereditament, other than a hereditament exempted from rating under either section 63 of the Act of 1838 or section 2 of the Valuation (Ireland) Act, 1854, or the premises of a club for the time being registered under the Registration of Clubs (Ireland) Act, 1904, which consists wholly or partly of a hall or similar building, is not mainly used for profit or gain and is occupied by a person who ordinarily uses it, or ordinarily permits it to be used, for purposes which both involve participation by inhabitants of the locality generally and are recreational or otherwise of a social nature;
“domestic hereditament” means any hereditament which consists wholly or partly of premises used as a dwelling and which is not a mixed hereditament;
“farm building” means any farm, outhouse or office building completed before the 1st day of March, 1959, and as a consequence of the erection of which section 14 of the Valuation (Ireland) Act, 1852, fell to be applied;
“housing authority” means a housing authority within the meaning of the Housing Act, 1966;
“lodgings” shall not be construed as including accommodation provided in premises registered under the Tourist Traffic Acts, 1939 to 1975;
“the Minister” means the Minister for the Environment;
“manager” means a manager within the meaning of section 1 of the Act of 1955;
“mixed hereditament” means a hereditament which consists wholly or partly of a building which is used partly as a dwelling to a significant extent and partly for another or other purposes to such an extent;
“municipal rate” means the municipal rate within the meaning of Part II of the Income Tax Act, 1967;
“secondary school” means any hereditament (not being a hereditament exempted from rating under either section 63 of the Act of 1838 or section 2 of the Valuation (Ireland) Act, 1854) which consists wholly or partly of premises which are for the time being used as, or as part of, a secondary school which is recognised by the Minister for Education for the purposes of rules made by him for secondary schools under the Intermediate Education (Ireland) Acts, 1878 to 1924 (whether or not the premises are also used to provide education at any level other than secondary school level);
“small dwelling” means a hereditament which is a small dwelling for the purposes of the Act of 1928 and which is not a mixed hereditament;
“the specified local financial year” means the local financial year ending on the 31st day of December, 1977;
“valuation” means a valuation under the Valuation Acts;
“valuation lists”means the valuation lists referred to in the Valuation Acts.
(2) A reference in this Act to a rate or to a rate in the pound shall, as the circumstances require, be construed as a reference to the county rate or the municipal rate or to a rate in the pound of the municipal rate or a rate in the pound of the county rate.
(3) For the purposes of this Act a hereditament shall not be regarded as being other than—
(a) a domestic hereditament, by reason only of the fact that—
(i) the hereditament is used to provide lodgings,
(ii) the hereditament is partly comprised of a yard, out-office or appurtenance, garden or other land usually enjoyed with the relevant dwelling,
(iii) the hereditament is partly comprised of a farm building,
(b) a secondary school or a community hall by reason only of the fact that it is partly comprised of premises used as a dwelling.
(4) (a) The fact that a hall is used or is designed for use for one or more particular sports or games shall not be a ground on which a rating authority or a Justice of the District Court may determine a hereditament to be a community hall.
(b) A premises shall not be regarded for the purposes of this Act as not being a community hall by reason only of the fact that it is only or is ordinarily used by persons of either a particular age group or a particular religious denomination.
(5) In determining, in relation to a particular local financial year, whether or not a hereditament is a domestic hereditament, a mixed hereditament, a secondary school or a community hall, regard to the purpose for which the hereditament is used shall be confined to the purpose for which, immediately prior to the making by the rating authority of the rate for that local financial year, the hereditament was ordinarily used or, where appropriate, was last ordinarily used.
(6) In case any building or buildings belonging to and usually enjoyed with a dwelling is a hereditament, or in case there are two or more such hereditaments, are all hereditaments, other than the hereditament comprising the dwelling, then if, but only if, the valuation or valuations of the first-mentioned hereditament or hereditaments does not exceed, or do not exceed in the aggregate, two pounds the first-mentioned hereditament or hereditaments shall, or shall each, as may be appropriate, for the purposes of this Act be regarded as being a domestic hereditament.
(7) In case any land entered as land in the valuation lists belongs to and is usually enjoyed with a secondary school or a dwelling and wholly comprises a hereditament apart from that comprising the secondary school or dwelling, as the case may be, then the hereditament which is wholly comprised of such land and the hereditament comprising such secondary school or dwelling shall for the purposes of this Act be regarded as together forming a single hereditament comprising a secondary school or a single domestic hereditament, as may be appropriate.
Specified valuation.
2.—(1) Subject to subsection (4) of this section, the specified valuation for the purposes of this Act of a hereditament shall, in relation to a local financial year, be—
(a) in case the hereditament is a mixed hereditament—
(i) where there is in force for the time being in relation to the hereditament a decision under subsection (6) or (8) of section 7 of this Act, the amount specified in the decision, and
(ii) in any other case, whichever of the following is the less—
(A) a sum equal to one third of the amount of the buildings valuation, or, where it is appropriate, of such proportion of that amount as is appropriate having regard to an enactment apart from this Act and in relation to which the rate for that local financial year may be made as regards the hereditament, or
(B) £18,
(b) in case the hereditament is a secondary school—
(i) where the hereditament is partly comprised of land which is entered in the valuation lists as land, the amount obtained when the buildings valuation, or in case there is in force for the time being in relation to the hereditament a determination under subsection (6) or (8) of section 7 of this Act, an amount equal to the part so determined as being attributable to the secondary school, is added to—
(A) the land valuation, or
(B) £40, or in case the hereditament is one to which an enactment mentioned in subsection (7) (b) of this section applies, the sum by reference to which rates would fall to be calculated if the relevant land valuation of the hereditament were £40,
whichever is the less,
(ii) in case the hereditament is not so partly comprised, an amount equal to the buildings valuation, or in case there is in force for the time being in relation to the hereditament a determination under subsection (6) or (8) of section 7 of this Act, an amount equal to the part so determined as being attributable to the secondary school,
(c) in case the hereditament is a domestic hereditament,
(i) where the hereditament is partly comprised of land entered in the valuation lists as land and the relevant land valuation does not exceed £1, or in case the hereditament is one to which an enactmentmentioned in subsection (7) (b) of this section applies, the sum by reference to which rates would fall to be calculated if the relevant land valuation of the hereditament were £1, the amount obtained when the land valuation is added to the buildings valuation or, where it is appropriate, such proportion of the buildings valuation as is appropriate having regard to an enactment apart from this Act and in relation to which the rate for that local financial year may be made as regards the hereditament,
(ii) in any other case, an amount equal to the buildings valuation or, where it is appropriate, such proportion of the buildings valuation as is appropriate having such regard and in relation to which the rate for that local financial year may be made as regards the hereditament,
(d) in case the hereditament is a community hall or farm building, the buildings valuation, or in case there is in force for the time being in relation to the hereditament a determination under subsection (6) or (8) of section 7 of this Act, an amount equal to the part so determined as being attributable to the community hall or farm building, as the case may be.
(2) The Minister may by order provide that all or any of the enactments mentioned in subsection (5) of this section shall cease to have effect.
(3) An order under subsection (2) of this section shall come into force in the local financial year next following that in which the order is made.
(4) Where an order under subsection (2) of this section is made, then as regards a hereditament which, in the local financial year in which the order is made, is a hereditament to which an enactment specified in the order relates, the following shall apply, namely, for the purposes of any rate the valuation of such hereditament shall, with effect from the commencement of the order, be the buildings valuation on which the rate was duly made for the said local financial year.
(5) The enactments referred to in subsection (2) of this section are section 13 of the Housing (Gaeltacht) Act, 1929 (as amended by subsection (4) of section 6 of the Housing (Gaeltacht) (Amendment) Act, 1959), section 6 (1) of the Housing (Gaeltacht) (Amendment) Act, 1959, section 3 (2) of the Local Government (Sanitary Services) Act, 1962, section 33 of the Housing Act, 1966 (as amended by section 12 of the Housing Act, 1970), and any enactment amending or extending the Housing Acts, 1966 to 1970, and which enables a temporary reduction or deferment of a revision of or an increase in a valuation to be made.
(6) Where an order under this section is proposed to be made, 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 the draft has been passed by each such House.
(7) (a) In this section—
“buildings valuation” means, in relation to a hereditament, the amount entered in the valuation lists in relation to the relevant valuation as respects buildings:
“land valuation” means, in relation to a hereditament, the amount entered in the valuation lists in relation to the relevant valuation as respects land which is so entered as land or, in case the hereditament is one to which an enactment mentioned in paragraph (b) of this subsection applies, the sum by reference to which rates would fall to be calculated as regards the hereditament and in relation to land which is so entered as land.
(b) The enactments referred to in paragraph (a) of this subsection are section 69 of the Act of 1930, section 28 of the Act of 1934, section 27 of the Act of 1939, section 19 of the Cork City Management (Amendment) Act, 1941, and section 21 of the Local Government Act, 1946.
Allowances in relation to rates for a local financial year other than the specified such year.
3.—(1) Where a rate is made by a rating authority as regards a hereditament to which this section applies, then the authority shall make an allowance to the person so rated by them in respect of the local financial year to which the rate relates and such allowance shall equal in amount the rate in the pound on the specified valuation, and accordingly the rate so made shall be abated (in whole or in part, as may be appropriate) by the authority by the amount of the allowance; provided that in case in such local financial year an allowance may be made under the Rates on Agricultural Land (Relief) Acts, 1939 to 1978, or under any Act amending or extending those Acts, as regards the hereditament, the allowance under the said Acts shall first be ascertained and the aforesaid allowance under this section shall be then reduced by the amount of the allowance so first ascertained.
(2) Where on the day on which a rate is made by a rating authority the authority are the owner of a dwelling situate in their functional area and provided for letting, the authority shall, with regard to the local financial year to which the rate relates and for the purposes of subsection (1) of this section, be deemed to have made in respect of such dwelling both a rate and an allowance under the said subsection (1).
(3) This section applies to any hereditament which is a domestic hereditament, a mixed hereditament, a farm building, a secondary school or a community hall.
(4) This section shall be deemed to have come into operation on the 1st day of January, 1978.
Allowances in relation to rates for specified local financial year.
4.—(1) Where a rate for the specified local financial year is made by a rating authority as regards a hereditament and the hereditament is either a domestic hereditament or a mixed hereditament, the authority shall make to the person so rated by them an allowance equal to one-quarter of the rate in the pound on the specified valuation and the rates due as regards the hereditament by the person to the authority shall be reduced by the amount of the allowance; provided that in case in such local financial year an allowance may be made under the Rates on Agricultural Land (Relief) Acts, 1939 to 1976, as regards the hereditament, the allowance under the said Acts shall first be ascertained and the aforesaid allowance under this section shall then be reduced by the amount of the allowance so first ascertained.
(2) An allowance under this section shall be made—
(a) in case the relevant rates for the specified local financial year have been paid prior to the making of the allowance and there are no arrears of rates outstanding regarding the hereditament concerned or if there are any such arrears they are less than the amount of the allowance, by way of a refund of such amount as is appropriate (which refund the rating authority concerned are hereby authorised to make),
(b) in any other case, by way of set-off (which set-off such rating authority are hereby authorised to make).
Allowances by certain landlords to certain tenants.
5.—(1) Where—
(a) a dwelling other than a small dwelling is let, and
(b) an allowance is made under this Act in relation to the relevant hereditament by a rating authority, and
(c) before the 1st day of January, 1978, the landlord paid or allowed to the person who was the tenant a deduction or set-off against, or indemnified such person in respect of, the rates,
then for so long, but only for so long, as such person continues to be the tenant the landlord shall—
(d) in case such person was tenant of the dwelling immediately before the commencement of this section, on and from such commencement make to the tenant—
(i) where the dwelling comprises, the whole of the premises to which the allowance mentioned in paragraph (b) of this subsection is made,
(A) an allowance in relation to the specified local financial year equal to the sum obtained by dividing the amount of the allowance mentioned in the said paragraph (b) and made as regards the specified local financial year by 365 and then multiplying the result by the number of days in the specified local financial year each of which is a day on which such person continued to be such tenant,
(B) an allowance in relation to any local financial year subsequent to the specified local financial year equal to the sum determined by the formula
4A ____ 365 | × | B |
where—
A is the allowance mentioned in the said paragraph (b) and made as regards the specified local financial year, and
B is the number of days in the said subsequent local financial year each of which is a day on which such person continued to be such a tenant,
(ii) where the dwelling does not comprise the whole of such premises—
(A) an allowance in relation to the specified local financial year equal to such proportion of the sum referred to in subparagraphs (i) (A) of this paragraph as may be agreed between the landlord and the tenant or in default of such agreement such allowance (if any) as is appropriate having regard to subsection (4) (a) of this section,
(B) an allowance in relation to any local financial year subsequent to the specified local financial year equal to such portion of the sum referred to in subparagraphs (i) (B) of this paragraph as may be so agreed or in default of such agreement such allowance (if any) as is appropriate having regard to subsection (4) (b) of this section,
(e) in case such person was not tenant of the dwelling immediately before the commencement of this section but was tenant of the dwelling immediately before the 1st day of January, 1978, on and from the said 1st day of January make to the tenant—
(i) where the dwelling comprises the whole of the premises to which the allowance mentioned in paragraph (b) of this subsection is made, an allowance (if any) in relation to each local financial year subsequent to the specified local financial year equal to the sum determined by the formula
3A ____ 365 | × | B |
where—
A is the amount of the allowance mentioned in the said paragraph (b) and made as regards the specified local financial year, and
B is the number of days in the local financial year as regards which the allowance under this Act is being made by a rating authority each of which is a day on which such person continued to be such tenant,
(ii) where the dwelling does not comprise the whole of such premises, an allowance in relation to any local financial year subsequent to the specified local financial year equal to such proportion of the sum determined in accordance with the formula contained in subparagraph (i) of this paragraph as may be agreed between the landlord and the tenant or in default of such agreement such allowance as is appropriate having regard to subsection (4) (c) of this section.
(2) (a) Where a dwelling is not separately valued under the Valuation Acts, the relevant rating authority may, on the application of the landlord or the tenant of the dwelling, for, and only for, the purposes of this section apportion to the dwelling such part as they consider appropriate of the rateable valuation (being that fixed as regards the specified local financial year) of the hereditament in which the dwelling is comprised; provided that at the time the application is made to the authority an allowance is allowable under this Act by a rating authority as regards the dwelling.
(b) (i) Where, under this section, a rating authority apportion to a dwelling part of a rateable valuation, the authority shall not later than seven days after the days on which the apportionment is made give to both the landlord and tenant concerned notice in writing of the apportionment.
(ii) A notice given under this paragraph by a rating authority shall include a statement of the provisions of subparagraph (iii) of this paragraph and subsection (3) of this section.
(iii) Where a landlord receives a notice given to him pursuant to the requirements of subparagraph (ii) of this paragraph, he shall, not later than ten days after receipt of the notice, give to each tenant of any dwelling of which the hereditament to which the apportioned valuation relates is partly comprised a copy of the notice.
(3) Where an apportionment is made under this section by a rating authority, the apportionment shall come into force—
(a) in case no appeal in respect thereof is taken under section 7 of this Act, upon the expiration of the period during which such an appeal may be taken,
(b) in case such an appeal is taken and the apportionment is confirmed, on the day next following the day on which the confirmation is made, or in case the appeal is withdrawn, on the expiration of the period mentioned in paragraph (a) of this subsection or on the day next following the day on which the appeal is withdrawn, whichever is the later.
(4) Where an apportionment for the purposes of this section, whether made under this section or on an appeal under section 7 of this Act, comes into force—
(a) for the purposes of subsection (1) (d) (ii) (A) of this section the allowance which is appropriate shall be the sum determined by the formula
A × B ______ 4 ______ 365 | × | C |
where—
A is the apportioned valuation,
B is the rate in the pound for the specified local financial year, and
C is the number of days in the specified local financial year each of which is a day on which the tenant concerned continued to be such under the relevant tenancy,
(b) for the purposes of subsection (1) (d) (ii) (B) of this section the allowance which is appropriate shall be the sum determined by the formula
A × B ______ 365 | × | C |
where—
A is the apportioned valuation,
B is the rate in the pound for the specified local financial year, and
C is the number of days in the local financial year as regards which the allowance under this Act is being made by a rating authority each of which is a day on which the tenant concerned continued to be such under the relevant tenancy,
(c) for the purposes of subsection (1) (e) (ii) of this section the allowance which is appropriate shall be the sum determined by the formula
where—
A is the apportioned valuation,
B is the rate in the pound for the specified local financial year, and
C is the number of days in the local financial year as regards which the allowance under this section is being made each of which is a day on which the tenant concerned continued to be such under the relevant tenancy.
(5) An allowance required by this section to be made by a landlord shall be a debt due and owing by the landlord to the tenant concerned, and in default of being made to such tenant by way of set-off or otherwise may be recovered by that tenant or by his personal representative as a simple contract debt in any court of competent jurisdiction.
Adjustments of certain rents to which Act of 1928 applies.
6.—(1) Subject to subsection (3) of this section, the increase in the rent of a small dwelling arising by virtue of section 9 of the Act of 1928 in relation to the specified local financial year shall be reduced by one quarter and the said section 9 shall in relation to such year be construed and have effect accordingly.
(2) Subject to subsection (4) of this section, where a rate for the specified local financial year is made by virtue of the Act of 1928 on the owner of a small dwelling, section 6 of that Act shall be construed and have effect as requiring the gales of rent therein referred to to be increased during the twelve months specified in that section by an amount which bears the same proportion to the amount which is equal to three-quarters of such rate as the period in respect of which such gale is payable bears to one year.
(3) (a) The rent of a small dwelling shall not be increased by any increase which is an increase described in paragraph (b) of this subsection.
(b) The increase referred to in paragraph (a) of this subsection is any increase in the rent of a small dwelling which, apart from this subsection, would fall to be made by virtue of section 9 of the Act of 1928 on or after the 1st day of January, 1978.
(4) A housing authority who are the owner of a small dwelling and who are not the rating authority for the rating area in which the dwelling is situate shall make an allowance to the occupier concerned abating the whole amount of any increase which may be made under section 6 of the Act of 1928, as amended by subsection (2) of this section, on any gale of rent due and payable by such occupier on or after the 1st day of January, 1978.
(5) (a) Section 10 (1) of the Act of 1928 shall, in relation to a rate made by a rating authority for the service of the specified local financial year, be construed and have effect as if for the reference therein to “nine-tenths” there were substituted a reference to “twenty-seven fortieths”.
(b) Section 72 (3) of the Local Government (Dublin) Act, 1930, shall in so far, and only in so far, as in relation to the specified financial year it with modifications extends the application of section 10 of the Act of 1928, be construed and have effect as if for the reference therein to “eight-tenths” there were substituted a reference to “three-fifths”.
Applications and appeals.
7.—(1) (a) Where in any local financial year—
(i) a rating authority do not make an allowance under this Act, the rated occupier of the hereditament concerned,
or
(ii) such an allowance is so made but the rated occupier of the hereditament concerned believes that in lieu thereof another allowance is allowable under this Act, such rated occupier,
may, not later than the expiration of the period of two months beginning on the day on which the rate for such year is made, or in case a rate is amended pursuant to an enactment mentioned in paragraph (c) of this subsection, not later than the expiration of two months beginning on the day on which the rate is amended, request the authority in writing to make the allowance or another allowance, as may be appropriate, and in case the request is not complied with by the authority he may within the period of four months beginning on such day make an application to a Justice of the District Court and, subject to subsections (3), (4) and (5) of section 1 of this Act, if on hearing the application the Justice is satisfied that the allowance or another allowance should have been made he shall direct the authority accordingly and the authority shall comply with the direction.
(b) Where a rating authority determine a request under this subsection, they shall as soon as may be notify in writing the applicant of their decision, and in case a request is made to a rating authority under this subsection and the authority do not so notify the applicant of their decision within the period of twenty-eight days beginning on the day on which the request is received by the authority, the request shall be regarded as not having been complied with by the authority.
(c) The enactments referred to in paragraph (a) of this subsection are sections 73 and 94 of the Act of 1930, section 30 of the Act of 1934, section 29 of the Act of 1939, section 60 of the Local Government Act, 1941, and section 21 of the Cork City Management (Amendment) Act, 1941.
(2) The rated occupier of a mixed hereditament may through the rating authority concerned, or that authority may apply to the Commissioner to have the valuation of the hereditament apportioned for the purposes of section 2 of this Act.
(3) Where a hereditament other than a domestic hereditament is comprised of a secondary school, community hall or farm building, and other property and there is not fixed in respect of that secondary school, community hall or farm building a particular amount as part of a valuation, the person who is rated in respect of the hereditament may through the rating authority concerned, or that authority may, apply to the Commissioner under this subsection.
(4) Any person who is aggrieved by a decision of a rating authority under section 5 (2) (a) of this Act may, not later than thirty days after the day on which the decision is made by notice given in writing appeal through the authority to the Commissioner against the decision.
(5) Subject to the proviso to section 5 (2) (a) of this Act, in determining an appeal under this section the Commissioner may either confirm the apportionment made by the rating authority or for the purposes of section 5 of this Act substitute for that apportionment another apportionment.
(6) (a) On receipt of an application under subsection (2) of this section the Commissioner may, if he thinks fit, apportion for the purposes of section 2 of this Act the valuation of the hereditament to which the application relates, and in case the Commissioner decides so to apportion such valuation he shall accordingly, when making his decision, specify the amount which for the purposes of this Act is to be the specified valuation of such hereditament.
(b) On receipt of an application under subsection (3) of this section the Commissioner shall, if, but only if, he is satisfied that the hereditament to which the application relates is partly comprised of a secondary school, community hall or farm building, determine the part of the buildings valuation made in respect of such hereditament which is attributable to such secondary school, community hall or farm building, and in case the Commissioner makes such a determination, then subject to subsection (9) of this section an allowance under section 3 of this Act shall be made by the rating authority concerned in relation to the hereditament as if the hereditament were a hereditament to which that section applies and the valuation of the hereditament were an amount equal to the part so determined.
(c) A determination or other decision under this subsection shall come into force—
(i) in case no appeal is taken against the decision, on the expiration of the period during which such an appeal may be taken, or
(ii) in case such an appeal is taken, on the day next following the day on which the decision is confirmed on appeal or the appeal is withdrawn.
(7) An apportionment substituted by the Commissioner on an appeal under subsection (4) of this section shall come into force on the day immediately following the day on which the appeal is decided.
(8) Any person who is aggrieved by a decision of the Commissioner on an application made under subsection (2) or (3) of this section may, not later than twenty-one days after the day on which the decision is made, appeal to the Circuit Court against the decision and in determining the appeal the Court may—
(a) in case the Commissioner in dealing with the application made a decision described in subsection (6) (a) of this section or a determination under subsection (6) (b) of this section, confirm the decision or determination with or without modification or annul the decision or determination,
(b) in case the Commissioner did not make such a decision or determination, make or refuse to make a decision so described or such a determination,
and a decision or determination under this subsection shall be final and not appealable.
(9) Subject to subsection (10) (b) of this section, in case an application under subsection (2) or (3) of this section is received by the Commissioner after the 31st day of August in any local financial year, there shall not be made by the rating authority concerned, by reason of a determination or other decision made as regards the application, an allowance under section 3 of this Act which relates to that local financial year.
(10) (a) Notwithstanding the time limit contained in subsection (1) of this section in relation to the making of requests or applications under that subsection, any such request or application which relates either to the specified local financial year or to the local financial year ending on the 31st day of December, 1978, may be made during—
(i) in the case of such a request, the period of two months beginning on the day on which this Act is passed.
(ii) in the case of such an application, the period of four months beginning on such day.
(b) Subsection (9) of this section shall not apply in relation to any application under this section which is received by the Commissioner during the period beginning on the passing of this Act and ending on the 30th day of June, 1979.
(11) A determination or other decision under subsection (6) or (8) of this section shall continue in force until—
(a) the valuation of the hereditament in relation to which the relevant application under this Act was made is altered, or
(b) a further such determination or decision is made in relation to such hereditament,
and where a further such determination or decision is made as regards a particular hereditament, the determination shall have effect only as regards a local financial year which is subsequent to that in which the determination or decision is made.
Levying and recovery of rates pending an application or appeal.
8.—A rating authority may levy and recover any sum due on account of any rate made by the authority notwithstanding any pending application or appeal under this Act but where the application or appeal is not withdrawn then on the determination thereof the following provisions, where appropriate, shall apply:
(a) where on the determination of an application under subsection (1) or (3) of section 7 of this Act the application is allowed, the authority shall, as soon as may be after the determination comes into force, make to the applicant such refund (if any) as is consequentially appropriate, and
(b) where on the determination of an application or appeal under the said section 7 a specified valuation is altered, then the authority shall, if the specified valuation is increased repay any sum paid in respect of the rate in excess of the sum which would have been payable if the specified valuation had originally stood as altered on the application or appeal, and if the specified valuation is reduced, the relevant allowance under section 3 or 4 of this Act shall be reduced by an amount equal to the rate in the pound on the amount of the reduction.
Grants to rating authorities, etc.
9.—(1) The Minister shall in relation to a local financial year out of moneys provided by the Oireachtas make to a rating authority or a housing authority a grant equal to the aggregate of the allowances made by the authority under section 3, 4 or 6 of this Act in the local financial year.
(2) Notwithstanding subsection (1) of this section, the Minister may reduce the amount of the grant payable under this section to a rating authority as regards a local financial year by an amount which in his opinion equals the aggregate of the amounts which would have been refunded by the authority in pursuance of any enactment mentioned in subsection (3) of this section if as regards the said local financial year section 3 or 4 of this Act, as may be appropriate, had not been in force.
(3) The enactments referred to in subsection (2) of this section are section 8 of the Act of 1928, section 71 of the Act of 1930, section 29 of the Act of 1934, section 29 of the Act of 1939, section 20 of the Cork City Management (Amendment) Act, 1941, and sections 14 and 23 of the Local Government Act, 1946.
Power of limitation with regard to local authority finance.
10.—(1) The Minister may, with the consent of the Minister for Finance, by a direction given to a local authority in writing require the authority, in relation to a local financial year specified in the direction, to limit in such manner as is specified in the direction all or any one or more of the amounts required by section 9 (1) of the Act of 1955 to be shown in the authority's estimate of expenses for the local financial year so specified.
(2) The Minister may, with the consent of the Minister for Finance, by a direction given in writing to a local authority which is a rating authority, and so given before the adoption by the authority of an estimate of expenses relating to the local financial year specified in the direction, require that as regards that local financial year—
(a) the aggregate of the rates in the pound required by section 10 (4) (c) of the Act of 1955 to be determined by the authority shall be limited by reference to an amount or in such other manner as may be so specified,
(b) any rate in the pound which is so required to be determined shall not exceed a limit specified in the direction in relation thereto by reference to an amount or to such other matter as may be so specified.
(3) In case the Minister gives a direction under this section the following provisions shall apply:
(a) it shall be the duty of the local authority concerned to comply with the direction,
(b) in case the direction is a direction referred to in subsection (2) of this section,
(i) the direction may authorise the authority, for the purpose of complying with the direction, to amend the demand of the commissioners of a town in relation to the local financial year specified in the direction and made under section 26 (1) of the Local Government Act, 1946.
(ii) it shall be the duty of the local authority concerned to adopt an estimate of expenses which will ensure that the rate or each of the rates, as may be appropriate, in the pound which is or are to be determined in accordance with section 10 (4) (c) of the Act of 1955 shall not exceed the limit specified in the direction, or in case more than one limit is so specified, the relevant limit so specified,
(c) in case the direction is a direction referred to in subsection (1) of this section and, notwithstanding paragraph (a) of this subsection, the requirement of that paragraph is not complied with by the authority, the adoption by the authority of an estimate of expenses for the local financial year so specified shall not be thereby invalidated but such estimate shall be construed as if for any amount therein contained which is not in accordance with the requirements of the direction there were substituted the maximum amount permissible having regard to the limit specified in the direction or in case more than one limit is so specified, the relevant limit so specified,
(d) in case the direction is a direction referred to in the said subsection (2) and, notwithstanding the said paragraph (a), the requirement of that paragraph is not complied with by the authority, the determination of the rate or rates in the pound to which the direction relates shall not be thereby invalidated but such determination shall have effect as if for the amount of such rate, or of the aggregate of such rates, or of each of such rates, as the case may require, there were substituted therefor an amount equal to the maximum amount permissible having regard to the limit specified in the direction, or in case more than one limit is so specified, the relevant limit so specified,
(e) it shall be the duty of the manager—
(i) before the adoption by the authority of an estimate of expenses relating to the local financial year specified in the direction, to prepare for the authority a statement indicating the effect of the direction in relation to such estimate,
(ii) in case the direction is not complied with, as soon as may be to certify in writing to the Minister the extent by which any limit specified in the direction is exceeded, and
(iii) where the provisions of paragraph (d) of this subsection apply, as soon as may be to amend the relevant estimate of expenses adopted by the authority so as to make it consistent with the direction (which amendment the manager is hereby authorised to make).
(4) This section shall be deemed to have come into force on the 1st day of November, 1977.
Minister's sanction required as regards certain authorisations under Act of 1955.
11.—(1) An authorisation by a resolution under section 11 (1) of the Act of 1955 shall only have effect if it is sanctioned by the Minister.
(2) A sanction under this section shall be in writing and may be given by the Minister—
(a) in relation to a particular authorisation by resolution under section 11 (1) of the Act of 1955,
(b) generally in relation to such authorisations which are of a particular class or description and are given by a particular local authority, or by local authorities generally or by local authorities of a specified class or description.
(3) A sanction under this section which is given in a manner described in paragraph (b) of subsection (2) of this section shall continue in force until it is withdrawn by the Minister in writing.
(4) This section shall be deemed to have come into operation on the 1st day of January, 1978.
Certain particulars need not be entered in rate book.
12.—(1) Where in determining rates in the pound under the Act of 1955 a rating authority have regard to the aggregate of the valuations of the hereditaments in respect of the whole of which the authority may make allowances under section 3 of this Act or under the Rates on Agricultural Land (Relief) Acts, 1939 to 1978, or under any Act amending or extending those Acts, or under the said section 3 and any of the aforesaid Acts, the rate shall be deemed to have been duly made on each of the persons respectively liable to be rated in respect of such of those hereditaments as are hereditaments to which this section applies and, notwithstanding section 65 of the Act of 1838, it shall not be necessary for any particulars regarding such persons or hereditaments to be entered in the authority's rate book.
(2) This section applies to the following hereditaments, namely, domestic hereditaments, secondary schools, community halls and farm buildings.
Making of rate.
13.—(1) Notwithstanding section 8 (1) of the Cork City Management Act, 1929, section 51 (1) of the Act of 1930, section 12 (1) of the Act of 1934, section 11 (1) of the Act of 1939, and section 16 (2) of the County Management Act, 1940, but subject to subsection (2) of this section, the making of a rate shall not be a reserved function.
(2) Subsection (1) of this section shall not be construed as affecting the exercise by a local authority by resolution of any power under section 10 (4) of the Act of 1955.
Local authorities' estimate of expenses.
14.—(1) Notwithstanding section 9 (1) of the Act of 1955, a local authority may prepare an estimate of expenses after the beginning of the local financial year to which the estimate relates.
(2) Where an estimate of expenses has not been adopted by a local authority before the beginning of a particular local financial year, it shall be lawful for the authority to expend money or to incur liability in that local financial year for any particular purpose in respect of which money was expended or liability was incurred by the authority in the immediately preceding local financial year; provided that the amount expended or the liability incurred by virtue of this subsection by the authority shall not exceed one half of the amount or of the cost of meeting the liability so previously expended or incurred.
Directions and instructions by Minister, etc.
15.—(1) The Minister may give to every local authority or to any such authority such general or particular directions or instructions in relation to the carrying of this Act into execution as shall appear to the Minister to be necessary or proper for securing or facilitating the execution of this Act.
(2) It shall be the duty of every local authority to comply with every direction and instruction given to the authority by the Minister under this section and every act done by any such authority in pursuance of any such direction or instruction shall be deemed to be done under the authority of this Act and shall have effect accordingly,
(3) Every act done by a local authority before and in anticipation of the passing of this Act shall have and be deemed always to have had all such (if any) validity and effect as it would have had if this Act had been in force when such act was done.
Amendment of Local Government (Rates) Act, 1970.
16.—Section 2 of the Local Government (Rates) Act, 1970, is hereby amended by the insertion of the following subsection before subsection (5):
“(4A) The Minister may in relation to the local financial year ending on the 31st day of December, 1977 pay a grant to a rating authority out of moneys provided by the Oireachtas towards the cost of implementing a scheme under this section.”.
Saver.
17.—A person shall not be regarded as not being a ratepayer within the meaning, or for the purposes, of any enactment by reason only of the making to him of an allowance under this Act.
Cesser.
18.—The Act of 1928 shall cease to have, and shall be deemed never to have had, effect in relation to any rate for any local financial year subsequent to the specified local financial year.
Short title, collective citation, construction and commencement.
19.—(1) This Act may be cited as the Local Government (Financial Provisions) Act, 1978.
(2) The Local Government Acts, 1925 to 1974, and this Act may be cited together as the Local Government Acts, 1925 to 1978, and shall be construed together as one Act.
(3) This Act, other than sections 3, 10, 11, 12, 13, 14, 17 and 18, shall be deemed to have come into operation on the 1st day of January, 1977.
Acts Referred to | |
1955, No. 12 | |
1929, No. 1 | |
1941, No. 5 | |
1940, No. 12 | |
1966, No. 21 | |
1970, No. 18 | |
Housing Acts, 1966 to 1970 | |
1929, No. 41 | |
1959, No. 16 | |
1967, No. 6 | |
Intermediate Education (Ireland) Acts, 1878 to 1924 | |
1934, No. 35 | |
1941, No. 23 | |
1946, No. 24 | |
Local Government Acts, 1925 to 1974 | |
1930, No. 27 | |
1970, No. 2 | |
1928, No. 4 | |
1962, No. 26 | |
Poor Relief (Ireland) Act, 1838 | 1838, c. 56 |
Rates on Agricultural Land (Relief) Acts, 1939 to 1978 | |
Registration of Clubs (Ireland) Act, 1904 | 1904, c. 9 |
Tourist Traffic Acts, 1939 to 1975 | |
Valuation (Ireland) Act, 1852 | 1852, c. 63 |
Valuation (Ireland) Act, 1854 | 1854, c. 8 |
Valuation Acts | |
1939, No. 25 | |
Uimhir 35 de 1978
AN tACHT RIALTAIS ÁITIÚIL (FORÁLACHA AIRGEADAIS), 1978
[An tiontú oifigiúil]
Léiriú.
1.—San Acht seo—
ciallaíonn “Acht 1838” an Poor Relief (Ireland) Act, 1838;
ciallaíonn “Acht 1928” an tAcht Rialtais Áitiúla (Rátaí ar Thithe Comhnaithe Beaga), 1928;
ciallaíonn “Acht 1930” an tAcht Rialtais Áitiúla (Baile Atha Cliath), 1930;
ciallaíonn “Acht 1934” Acht Bainistí Chathair Luimnigh, 1934;
ciallaíonn “Acht 1939” Acht Bainistí Chathair Phortláirge, 1939;
ciallaíonn “Acht 1955” an tAcht um Bainistí Chathrach agus Contae (Leasú), 1955;
ciallaíonn “an Coimisinéir” an Coimisinéir Luachála;
ciallaíonn “halla pobail”, faoi réir fho-alt (4) den alt seo, aon oidhreachtán, seachas oidhreachtán atá díolmhaithe ó rátáil faoi alt 63 d'Acht 1838 nó alt 2 den Valuation (Ireland) Act, 1854, nó aitreabh club atá cláraithe de thuras na huaire faoin Registration of Clubs (Ireland) Act, 1904, arb é atá ann go hiomlán nó go páirteach halla nó foirgneamh dá shamhail, nach chun brabúis nó gnóchain a úsáidtear é go príomha agus atá á áitiú ag duine a úsáideann é de ghnáth, nó a cheadaíonn de ghnáth é a úsáid, chun críocha a mbíonn na daoine a chónaíonn sa cheantar i gcoitinne páirteach iontu agus ar críocha áineasa nó críocha sóisialta de chineál eile iad;
ciallaíonn “oidhreachtán teaghlaigh” aon oidhreachtán arb é atá ann, go hiomlán nó go páirteach, áitreabh a úsáidtear mar theach cónaithe agus nach oidhreachtán measctha é;
ciallaíonn “foirgneamh feirme” aon fheirm, fotheach nó foirgneamh oifige a críochnaíodh roimh an lú lá de Mhárta, 1959, agus a raibh, mar gheall ar é a thógáil, alt 14 den Valuation (Ireland) Act, 1852, le feidhmiú;
ciallaíonn “údarás tithíochta” údarás tithíochta de réir bhrí Acht na dTithe, 1966;
ní fhorléireofar “lóistín” mar ní a fholaíonn cóiríocht a chuirtear ar fáil in áitreabh atá cláraithe faoi na hAchtanna um Thrácht Cuartaíochta, 1939 go 1975;
ciallaíonn “an tAire” an tAire Comhshaoil;
ciallaíonn “bainisteoir” bainisteoir de réir bhrí alt 1 d'Acht 1955;
ciallaíonn “oidhreachtán measctha” oidhreachtán arb é atá ann, go hiomlán nó go páirteach, foirgneamh a úsáidtear go páirteach, go feadh méid suntasach, mar theach cónaithe agus go páirteach, go feadh an méid sin, chun críche nó críocha eile;
ciallaíonn “ráta bardasach” an ráta bardasach de réir bhrí Chuid II den Acht Cánach Ioncaim, 1967;
ciallaíonn “meánscoil” aon oidhreachtán (nach oidhreachtán atá díolmhaithe ó rátáil faoi alt 63 d'Acht 1838 nó faoi alt 2 den Valuation (Ireland) Act, 1854), arb é atá ann, go hiomlán nó go páirteach, áitreabh atá á úsáid de thuras na huaire mar mheánscoil, nó mar chuid de mheánscoil, atá aitheanta ag an Aire Oideachais chun críocha rialacha a rinne sé le haghaidh meánscoileanna faoi na hAchtanna Oideachais Idirmheánaigh (Éirinn), 1878 go 1924 (cibé acu a úsáidtear nó nach n-úsáidtear an t-áitreabh freisin chun oideachas a chur ar fáil ar aon leibhéal seachas ar leibhéal meánscoile);
ciallaíonn “teach beag cónaithe” oidhreachtán ar teach beag cónaithe é chun críocha Acht 1928 agus nach oidhreachtán measotha é;
ciallaíonn “an bhliain airgeadais áitiúil shonraithe” an bhliain airgeadais áitiúil dar chríoch an 31ú lá de Nollaig, 1977;
ciallaíonn “luacháil” luacháil faoi na hAchtanna Luachála;
ciallaíonn “liostaí luachála” na liostaí luachála dá dtagraítear sna hAchtanna Luachála.
(2) Déanfar tagairt san Acht seo do ráta nó do ráta sa phunt a fhorléiriú, de réir mar is gá sna himthosca, mar thagairt don ráta contae nó don ráta bardasach nó do ráta sa phunt den ráta bardasach nó do ráta sa phunt den ráta contae.
(3) Chun críocha an Achta seo ní áireofar gur aon ní eile oidhreachtán ach—
(a) oidhreachtán teaghlaigh, de bhíthin amháin—
(i) go n-úsáidtear an t-oidhreachtán chun lóistín a chur ar fáil,
(ii) gur páirt den oidhreachtán clós, fotheach nó comhghabhálas, gairdín nó talamh eile a theachtar de ghnáth leis an teach cónaithe iomchuí,
(iii) gur foirgneamh feirme cuid den oidhreachtán,
(b) meánscoil nó halla pobail de bhíthin amháin gur páirt de áitreabh a úsáidtear mar theach cónaithe.
(4) (a) I gcás halla a bheith á úsáid nó a bheith ceaptha lena úsáid do chineál áirithe, nó do chineálacha áirithe, spóirt nó cluichí ní foras é sin ar a bhféadfaidh údarás rátúcháin nó Breitheamh den Chúirt Dúiche a bhreithniú gur halla pobail oidhreachtán.
(b) Ní mheasfar, chun críocha an Achta seo, nach halla pobail áitreabh de bhithin amháin gur daoine d'aois-bhuíon áirithe nó daoine d'aicme áirithe chreidimh a úsáideann go heisiatach nó de ghnáth é.
(5) Le linn bheith á bhreithniú, i ndáil le bliain airgeadais áitiúil áirithe, an oidhreachtán teaghlaigh, oidhreachtán measctha, meánscoil nó halla pobail nó nach ea oidhreachtán, ní áireofar mar chríoch ar chuici a rinneadh, díreach sular ghearr an t-údarás rátúcháin an ráta don bhliain airgeadais áitiúil sin, an t-oidhreachtán a úsáid de ghnáth nó, más iomchuí, a úsáid de ghnáth go deireanach.
(6) I gcás ar oidhreachtán aon fhoirgneamh nó foirgnimh a bhaineann le teach cónaithe agus a theachtar de ghnáth in éineacht leis an teach cónaithe, nó i gcás dhá oidhreachtán nó níos mó den sórt sin bheith ann, gur oidhreachtáin iad go léir, seachas an t-oidhreachtán arb é an teach cónaithe é, ansin más rud é, agus amháin más rud é, nach mó, nó nach mó san iomlán, ná dhá phunt luacháil nó luachálacha an oidhreachtáin nó na n-oidhreachtán céadluaite measfar, chun críocha an Achta seo, gur oidhreachtán teaghlaigh an t-oidhreachtán céadluaite nó gach ceann de na hoidhreachtáin chéadluaite, de réir mar is iomchuí.
(7) I gcás aon talamh atá taifeadta mar thalamh sna liostaí luachála do bhaint le meánscoil nó le teach cónaithe agus go dteachtar é de ghnáth in éineacht leis an meánscoil nó leis an teach cónaithe agus gur oidhreachtán iomlán é ar leith ón oidhreachtán arb é an mheánscoil nó an teach cónaithe, de réir mar a bheidh, é, ansin measfar, chun críocha an Achta seo, go ndéanann oidhreachtán amháin ar meánscoil é nó oidhreachtán teaghlaigh amháin, de réir mar is iomchuí, den oidhreachtán arb é an talamh sin go hiomlán é agus den oidhreachtán arb é an mheánscoil sin nó an teach cónaithe sin é le chéile.
Luacháil shonraithe.
2.—(1) Faoi réir fho-alt (4) den alt seo, is é a bheidh chun críocha an Achta seo i luacháil shonraithe oidhreachtáin i ndáil le bliain airgeadais áitiúil—
(a) i gcás ar oidhreachtán measctha an t-oidhreachtán—
(i) má bhíonn cinneadh faoi fho-alt (6) nó (8) d'alt 7 den Acht seo i bhfeidhm de thuras na huaire i ndáil leis an oidhreachtán, an méid a bheidh sonraithe sa chinneadh, agus
(ii) in aon chás eile, cibé suim díobh seo a leanas is lú—
(A) suim is ionann agus trian den luacháil foirgneamh, nó, i gcás ar iomchuí sin, de cibé cion den méid sin is iomchuí ag féachaint d'achtachán ar leith ón Acht seo agus ar féidir, i ndáil leis, an ráta don bhliain airgeadais áitiúil sin a ghearradh maidir leis an oidhreachtán, nó
(B) £18.
(b) i gcás ar meánscoil an t-oidhreachtán—
(i) más páirt den oidhreachtán talamh atá taifeadta sna liostaí luachála mar thalamh, an méid a fhaightear nuair a dhéantar an luacháil foirgneamh, nó i gcás breithniú faoi fho-alt (6) nó (8) d'alt 7 den Acht seo a bheith i bhfeidhm de thuras na huaire i ndáil leis an oidhreachtán, méid is ionann agus an chuid a breithníodh amhlaidh a bheith inchurtha i leith na meánscoile, a shuimiú—
(A) leis an luacháil talún, nó
(B) le £40, nó, i gcás ar oidhreachtán lena mbaineann achtachán a luaitear i bhfo-alt (7) (b) den alt seo an t-oidhreachtán, an tsuim a mbeadh rátaí le ríomh faoina treoir dá mba £40 luacháil talún iomchuí an oidhreachtáin,
cibé acu is lú,
(ii) más rud é nach páirt den oidhreachtán talamh mar a dúradh, méid is ionann agus an luacháil foirgneamh, nó i gcás breithniú faoi fho-alt (6) nó (8) d'alt 7 den Acht seo a bheith i bhfeidhm de thuras na huaire i ndáil leis an oidhreachtán, méid is ionann agus an chuid a breithníodh amhlaidh a bheith inchurtha i leith na meánscoile,
(c) i gcás ar oidhreachtán teaghlaigh an t-oidhreachtán,
(i) agus i gcás ar páirt den oidhreachtán talamh atá taifeadta sna liostaí luachála mar thalamh agus nach mó ná £1 an luacháil talún iomchuí, nó i gcás ar oidhreachtán lena mbaineann achtachán a luaitear i bhfo-alt (7) (b) den alt seo an t-oidhreachtán, an tsuim a mbeadh rátaí le ríomh faoina treoir dá mba £1 luacháil talún iomchuí an oidhreachtáin, an méid a fhaightear nuair a dhéantar an luacháil talún a shuimiú leis an luacháil foirgneamh nó, i gcás ar iomchuí sin, le cibé cion den luacháil foirgneamh is iomchuí ag féachaint d'achtachán ar leith ón Acht seo agus ar féidir, i ndáil leis, an ráta don bhliain airgeadais áitiúil sin a ghearradh maidir leis an oidhreachtán,
(ii) in aon chás eile, méid is ionann agus an luacháil foirgneamh nó, i gcás ar iomchuí sin, cibé cion den luacháil foirgneamh is iomchuí ag féachaint amhlaidh agus ar féidir, i ndáil leis, an ráta don bhliain airgeadais áitiúil sin a ghearradh maidir leis an oidhreachtán,
(d) i gcás ar halla pobail nó foirgneamh feirme an t-oidhreachtán, an luacháil foirgneamh, nó i gcás breithniú faoi fho-alt (6) nó (8) d'alt 7 den Acht seo a bheith i bhfeidhm de thuras na huaire i ndáil leis an oidhreachtán, méid is ionann agus an chuid a breithníodh amhlaidh a bheith inchurtha i leith an halla pobail nó an fhoirgnimh feirme, de réir mar a bheidh.
(2) Féadfaidh an tAire a fhoráil le hordú go scoirfidh gach ceann nó aon cheann de na hachtacháin a luaitear i bhfo-alt (5) den alt seo d'éifeacht a bheith leis.
(3) Tiocfaidh ordú faoi fho-alt (2) den alt seo i bhfeidhm sa bhliain airgeadais áitiúil díreach tar éis na bliana ina ndéanfar an t-ordú.
(4) I gcás ordú faoi fho-alt (2) den alt seo a dhéanamh, ansin maidir le hoidhreachtán arb é atá ann, an bhliain airgeadais áitiúil ina ndéanfar an t-ordú, oidhreachtán lena mbaineann achtachán a shonraítear san ordú, beidh feidhm ag an méid seo a leanas, eadhon, chun críocha aon ráta is é a bheidh i luacháil an oidhreachtáin sin, le héifeacht ó thosach feidhme an ordaithe, an luacháil foirgneamh ar ar gearradh an ráta go cuí don bhliain airgeadais áitiúil sin.
(5) Is iad na hachtacháin dá dtagraítear i bhfo-alt (2) den alt seo alt 13 d'Acht na dTithe (Gaeltacht), 1929 (arna leasú le fo-alt (4) d'alt 6 d'Acht na dTithe (Gaeltacht) (Leasú), 1959), alt 6 (1) d'Acht na dTithe (Gaeltacht) (Leasú), 1959, alt 3 (2) den Acht Rialtais Áitiúil (Seirbhísí Sláintíochta), 1962, alt 33 d'Acht na dTithe, 1966 (arna leasú le halt 12 d'Acht na dTithe, 1970), agus aon achtachán a leasaíonn nó a leathnaíonn Achtanna na dTithe, 1966 go 1970, agus faoinar féidir luacháil a laghdú go sealadach nó athscrúdú luachála a chur siar nó luacháil a mhéadú.
(6) I gcás a mbeartófar ordú faoin alt seo a dhéanamh, 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 díobh.
(7) (a) San alt seo—
ciallaíonn “luacháil foirgneamh”, i ndáil le hoidhreachtán, an méid atá taifeadta sna liostaí luachála i ndáil leis an luacháil iomchuí maidir le foirgnimh;
ciallaíonn “luacháil talún”, i ndáil le hoidhreachtán, an méid atá taifeadta sna liostaí luachála i ndáil leis an luacháil iomchuí maidir le talamh atá taifeadta amhlaidh mar thalamh nó, i gcás ar oidhreachtán lena mbaineann achtachán a luaitear i mír (b) den fho-alt seo an t-oidhreachtán, an tsuim ar faoina treoir a bheadh rátaí le ríomh i leith an oidhreachtáin agus i ndáil le talamh atá taifeadta amhlaidh mar thalamh.
(b) Is iad na hachtacháin dá dtagraítear i mír (a) den fho-alt seo alt 69 d'Acht 1930, alt 28 d'Acht 1934, alt 27 d'Acht 1939, alt 19 d'Acht Bainistí Chathair Chorcaighe (Leasú), 1941, agus alt 21 den Acht Rialtais Áitiúil, 1946.
Lamháltais i ndáil le rátaí do bhliain airgeadais áitiúil seachas an bhliain shonraithe sin.
3.—(1) I gcás údarás rátúcháin do ghearradh ráta i leith oidhreachtán lena mbaineann an t-alt seo, ansin tabharfaidh an t-údarás lamháltas don duine ar ar ghearr siad ráta amhlaidh in aghaidh na bliana airgeadais áitiúil lena mbaineann an ráta agus beidh an lamháltas sin ar cóimhéid leis an ráta sa phunt ar an luacháil shonraithe, agus, dá réir sin, déanfaidh an t-údarás an ráta a gearradh amhlaidh a laghdú (go hiomlán nó go páirteach, de réir mar is iomchuí) méid an lamháltais; ar choinníoll, i gcás a bhféadfar lamháltas a thabhairt an bhliain airgeadais áitiúil sin faoi na hAchtanna um Rátaí ar Thalamh Talmhaíochta (Faoiseamh), 1939 go 1978, nó faoi aon Acht a leasaíonn no a leathnaíonn na hAchtanna sin, maidir leis an oidhreachtán, go ndéanfar ar dtús an lamháltas faoi na hAchtanna sin a fhionnadh agus go ndéanfar ansin an lamháltas réamhráite faoin alt seo a laghdú méid an lamháltais a fionnadh amhlaidh ar dtús.
(2) Más rud é an lá a ghearrfaidh údarás rátúcháin ráta gurb é an t-údarás is úinéir ar theach cónaithe atá ina limistéar feidhmiúcháin agus a soláthraíodh lena ligean, measfar, maidir leis an mbliain airgeadais áitiúil lena mbaineann an ráta agus chun críocha fho-alt (1) den alt seo, go ndearna an t-údarás ráta a ghearradh agus lamháltas a thabhairt i leith an tí chónaithe faoin bhfo-alt sin (1).
(3) Baineann an t-alt seo le haon oidhreachtán is oidhreachtán teaghlaigh, oidhreachtán measctha, foirgneamh feirme, meánscoil nó halla pobail.
(4) Measfar gur tháinig an t-alt seo i ngníomh an lú lá d'Eanáir, 1978.
Lamháltais i ndáil le rátaí do bhliain airgeadais áitiúil shonraithe.
4.—(1) I gcás údarás rátúcháin do ghearradh ráta don bhliain airgeadais áitiúil shonraithe maidir le hoidhreachtán agus gur oidhreachtán teaghlaigh nó oidhreachtán measctha an t-oidhreachtán, tabharfaidh an t-údarás don duine ar ar ghearr siad ráta amhlaidh lamháltas comhionann leis an gceathrú cuid den ráta sa phunt ar an luacháil shonraithe agus déanfar na rátaí a bheidh dlite den duine don údarás maidir leis an oidhreachtán a laghdú méid an lamháltais; ar choinníoll, i gcás a bhféadfar lamháltas a thabhairt an bhliain airgeadais áitiúil sin faoi na hAchtanna um Rátaí ar Thalamh Talmhaíochta (Faoiseamh), 1939 go 1976, maidir leis an oidhreachtán, go ndéanfar ar dtús an lamháltas faoi na hAchtanna sin a fhionnadh agus go ndéanfar ansin an lamháltas réamhráite faoin alt seo a laghdú méid an lamháltais a fionnadh amhlaidh ar dtús.
(2) Tabharfar lamháltas faoin alt seo—
(a) i gcás a mbeidh na rátaí iomchuí don bhliain airgeadais áitiúil shonraithe íoctha roimh an lamháltas a thabhairt agus nach mbeidh aon riaráiste rátaí gan íoc maidir leis an oidhreachtán áirithe nó má bhíonn aon riaráistí den sórt sin ann gur lú iad ná méid an lamháltais, trí cibé méid is iomchuí a aisíoc (agus údaraítear leis seo don údarás rátúcháin lena mbaineann an t-aisíoc sin a dhéanamh),
(b) in aon chás eile, trí fhritháireamh (agus údaraítear leis seo don údarás rátúcháin lena mbaineann an fritháireamh sin a dhéanamh).
Lamháltais ag tiarnaí talún áirithe do thionóntaí áirithe.
5.—(1) I gcás—
(a) teach cónaithe seachas teach beag cónaithe a bheith ligthe, agus
(b) lamháltas a bheith tugtha faoin Acht seo i ndáil leis an oidhreachtán iomchuí ag údarás rátúcháin, agus
(c) go ndearna an tiarna talún, roimh an lú lá d'Eanáir, 1978, na rátaí a íoc, nó asbhaint nó fritháireamh in aghaidh na rátaí a lamháil don duine arbh é an tionónta é, nó an duine sin a shlánú i leith na rátaí,
ansin fad is é an duine sin an tionónta ach ní níos faide ná sin tabharfaidh an tiarna talún don tionónta—
(d) i gcás arbh é an duine sin tionónta an tí chónaithe díreach roimh thosach feidhme an ailt seo, ar an agus ón tosach feidhme sin—
(i) i gcás a gcuimsíonn an teach cónaithe an t-áitreabh go léir dá dtugtar an lamháltas a luaitear i mír (b) den fho-alt seo,
(A) lamháltas i ndáil leis an mbliain airgeadais áitiúil shonraithe ar cóimhéid leis an tsuim a gheofar trí mhéid an lamháltais a luaitear sa mhír sin (b) agus a thugtar maidir leis an mbliain airgeadais áitiúil shonraithe a roinnt ar 365 agus an toradh a iolrú ansin ar an méid lá sa bhliain airgeadais áitiúil shonraithe ar lá a raibh an duine sin fós ina thionónta amhlaidh gach lá díobh,
(B) lamháltas i ndáil le haon bhliain airgeadais áitiúil tar éis na bliana airgeadais áitiúla sonraithe ar cóimhéid leis an tsuim a chinnfear de réir na foirmle
4A | ×B | |
____ | ||
365 |
i gcás—
arb é A an lamháltas a luaitear sa mhír sin (b) agus a thugtar maidir leis an mbliain airgeadais áitiúil shonraithe, agus
22
arb é B an méid laethanta sa bhliain airgeadais áitiúil dá éis sin a dúradh agus ar lá a raibh an duine sin fós ina thionónta amhlaidh gach lá díobh.
(ii) i gcás nach gcuimsíonn an teach cónaithe an t-áitreabh sin go léir—
(A) lamháltas i ndáil leis an mbliain airgeadais áitiúil shonraithe ar cóimhéid le cibé cion den tsuim dá dtagraítear i bhfomhír (i) (A) den mhír seo ar a gcomhaontóidh an tiarna talún agus an tionónta eatarthu nó, cheal comhaontú den sórt sin, cibé lamháltas (más ann) is iomchuí ag féachaint d'fho-alt (4) (a) den alt seo,
(B) lamháltas i ndáil le haon bhliain airgeadais áitiúil tar éis na bliana airgeadais áitiúla sonraithe ar cóimhéid le cibé cion den tsuim dá dtagraítear i bhfomhír (i) (B) den mhír seo ar a gcomhaontófar amhlaidh nó, cheal comhaontú den sórt sin, cibé lamháltas (más ann) is iomchuí ag féachaint d'fho-alt (4) (b) den alt seo,
(e) i gcás nárbh é an duine sin tionónta an tí chónaithe díreach roimh thosach feidhme an ailt seo ach gurbh é tionónta an tí chónaithe é díreach roimh an lú lá d'Eanáir, 1978, ar an agus ón lú lá d'Eanáir sin a dúradh—
(i) i gcás a gcuimsíonn an teach cónaithe an t-áitreabh go léir dá dtugtar an lamháltas a luaitear i mír (b) den fho-alt seo, lamháltas (más ann) i ndáil le gach bliain airgeadais áitiúil tar éis na bliana airgeadais áitiúla sonraithe ar cóimhéid leis an tsuim a chinnfear de réir na foirmle—
3A | ×B | |
____ | ||
365 |
i gcás—
arb é A méid an lamháltais a luaitear sa mhír sin (b) agus a thugtar maidir leis an mbliain airgeadais áitiúil shonraithe, agus
arb é B an méid laethanta sa bhliain airgeadais áitiúil a bhfuil an lamháltas faoin Acht seo á thabhairt ag údarás rátúcháin ina leith agus ar lá a raibh an duine sin fós ina thionónta gach lá díobh,
(ii) i gcás nach gcuimsíonn an teach cónaithe an t-áitreabh sin go léir, lamháltas i ndáil le haon bhliain airgeadais áitiúil tar éis na bliana airgeadais áitiúla sonraithe ar cóimhéid le cibé cion den tsuim a chinnfear de réir na foirmle atá i bhfomhír (i) den mhír seo ar a gcomhaontóidh an tiarna talún agus an tionónta eatarthu nó, cheal comhaontú den sórt sin, cibé lamháltas is iomchuí ag féachaint d'fho-alt (4) (c) den alt seo.
(2) (a) I gcás gan luacháil ar leith a bheith déanta ar theach cónaithe faoi na hAchtanna Luachála, féadfaidh an t-údarás rátúcháin iomchuí, ar iarratas ó thiarna talún nó ó thionónta an tí chónaithe, chun críocha an ailt seo agus chun na gcríocha sin amháin, cibé cuid is iomchuí leo de luacháil inrátaithe (is é sin, an luachail atá socraithe maidir leis an mbliain airgeadais áitiúil shonraithe) an oidhreachtáin ina gcuimsítear an teach cónaithe a chionroinnt ar an teach cónaithe; ar choinníoll go mbeidh lamháltas inlamháilte faoin Acht seo ag údarás rátúcháin maidir leis an teach cónaithe tráth an iarratais a dhéanamh.
(b) (i) I gcás a ndéanfaidh údarás rátúcháin, faoin alt seo, cuid de luacháil inrátaithe a chionroinnt ar theach cónaithe, déanfaidh an t-údarás, tráth nach déanaí ná seacht lá tar éis lá na cionroinnte a dhéanamh, fógra i scríbhinn faoin gcionroinnt a thabhairt don tiarna talún agus don tionónta lena mbaineann.
(ii) Folóidh fógra a thabharfaidh údarás rátúcháin faoin mír seo ráiteas ina mbeidh forálacha fhomhír (iii) den mhír seo agus fho-alt (3) den alt seo.
(iii) I gcás a bhfaighidh tiarna talún fógra a tugadh dó de bhun cheanglais fhomhír (ii) den mhír seo, déanfaidh sé, tráth nach déanaí ná deich lá tar éis an fógra a fháil, cóip den fhógra a thabhairt do gach tionónta d'aon teach cónaithe is páirt den oidhreachtán lena mbaineann an luacháil a cionroinneadh.
(3) I gcás a ndéanfaidh údarás rátúcháin cionroinnt faoin alt seo, tiocfaidh an chionroinnt i bhfeidhm—
(a) I gcás nach ndéanfar aon achomharc ina leith faoi alt 7 den Acht seo, ar dhul in éag don tréimhse ina bhféadfar achomharc den sórt sin a dhéanamh,
(b) i gcás a ndéanfar achomharc den sórt sin agus go ndaingneofar an chionroinnt, an lá díreach tar éis an lae ar a ndéanfar an daingniú, nó i gcás a dtarraingeofar siar an t-achomharc, ar dhul in éag don tréimhse a luaitear i mír (a) den fho-alt seo nó an lá díreach tar éis an lae ar a dtarraingeofar siar an t-achomharc, cibé acu is déanaí.
(4) I gcás cionroinnt chun críocha an ailt seo, cibé acu is faoin alt seo nó ar achomharc faoi alt 7 den Acht seo a dhéanfar é, do theacht i bhfeidhm—
(a) chun críocha fho-alt (1) (d) (ii) (A) den alt seo is é an lamháltas is iomchuí an tsuim a chinnfear de réir na foirmle
A×B | ||
_____ | ||
4 | ×C | |
_____ | ||
365 |
i gcás—
arb é A an luacháil a cionroinneadh,
arb é B an ráta sa phunt don bhliain airgeadais áitiúil shonraithe, agus
arb é C an méid laethanta sa bhliain airgeadais áitiúil shonraithe ar lá a raibh an tionónta lena mbaineann fós ina thionónta amhlaidh faoin tionóntacht iomchuí gach lá díobh,
(b) chun críocha fho-alt (1) (d) (ii) (B) den alt seo is é an lamháltas is iomchuí an tsuim a chinnfear de réir na foirmle
A×B | ×C | |
____ | ||
365 |
i gcás—
arb é A an luacháil a cionroinneadh,
arb é B an ráta sa phunt don bhliain airgeadais áitiúil shonraithe, agus
arb é C an méid laethanta sa bhliain airgeadais áitiúil a bhfuil an lamháltas faoin Acht seo á thabhairt ina leith ag údarás rátúcháin agus ar lá a raibh an tionónta lena mbaineann fós ina thionónta amhlaidh faoin tionóntacht iomchuí gach lá díobh,
(c) chun críocha fho-alt (1) (e) (ii) den alt seo is é an lamháltas is iomchuí an tsuim a chinnfear de réir na foirmle
A × B × ¾ | ×C | |
______ | ||
365 |
i gcás—
arb é A an luacháil a cionroinneadh,
arb é B an ráta sa phunt don bhliain airgeadais áitiúil shonraithe, agus
arb é C an méid laethanta sa bhliain airgeadais áitiúil a bhfuil an lamháltas faoin alt seo á thabhairt ina leith agus ar lá a raibh an tionónta lena mbaineann fós ina thionónta amhlaidh faoin tionóntacht iomchuí gach lá díobh.
(5) Is fiach a bheidh dlite den tiarna talún don tionónta áirithe lamháltas a cheanglaíonn an t-alt seo ar thiarna talún a thabhairt, agus mura dtabharfar an lamháltas don tionónta sin trí fhritháireamh nó ar shlí eile féadfaidh an tionónta sin nó a ionadaí pearsanta é a ghnóthú mar fhiach conartha shimplí in aon chúirt dlínse inniúla.
Coigeartuithe ar chíosanna áirithe lena mbaineann Acht 1928.
6.—(1) Faoi réir fho-alt (3) den alt seo, déanfar an méadú cíosa ar theach beag cónaithe a thig de bhua alt 9 d'Acht 1928 i ndáil leis an mbliain airgeadais áitiúil shonraithe a laghdú an ceathrú cuid agus forléireofar an t-alt sin 9 agus beidh éifeacht leis dá réir sin i ndáil leis an mbliain sin.
(2) Faoi réir fho-alt (4) den alt seo, i gcás ráta don bhliain airgeadais áitiúil shonraithe a ghearradh de bhua Acht 1928 ar an té ar leis teach beag cónaithe, forléireofar alt 6 den Acht sin agus beidh éifeacht leis mar alt a cheanglaíonn na gálaí cíosa dá dtagraítear ann a mhéadú i rith an dá mhí dhéag a shonraítear san alt sin méid a mbeidh idir é agus cóimhéid trí cheathrú an ráta sin an chomhréir chéanna atá idir an tréimhse a bhfuil an gála sin iníoctha ina leith agus bliain.
(3) (a) Ní mhéadófar an cíos ar theach beag cónaithe d'aon mhéadú is méadú a thuairiscítear i mír (b) den fho-alt seo.
(b) Is é an méadú dá dtagraítear i mír (a) den fho-alt seo aon mhéadú ar an gcíos ar theach beag cónaithe a bheadh, ar leith ón bhfo-alt seo, le déanamh de bhua alt 9 d'Acht 1928 an 1ú lá d'Eanáir, 1978, nó dá éis.
(4) Údarás tithíochta ar leis teach beag cónaithe agus nach é an t-údarás rátúcháin é don limistéar rátúcháin ina bhfuil an teach cónaithe, tabharfaidh sé lamháltas don áititheoir lena mbaineann do laghdú méid iomlán aon mhéadaithe a bheidh déanta faoi alt 6 d'Acht 1928, arna leasú le fo-alt (2) den alt seo, ar aon ghála cíosa a bheidh dlite den áititheoir sin agus iníoctha aige an lú lá d'Eanáir, 1978, nó dá éis.
(5) (a) Forléireofar alt 10 (1) d'Acht 1928 agus beidh éifeacht leis, i ndáil le ráta arna ghearradh ag údarás rátúcháin i gcóir seirbhís na bliana airgeadais áitiúla sonraithe, ionann is dá mbeadh tagairt ann do “fiche a seacht de dhaicheadaithe” in ionad na tagartha atá ann do “naoi ndeichiú”.
(b) Forléireofar alt 72 (3) den Acht Rialtais Áitiúla (Baile Átha Cliath), 1930, agus beidh éifeacht leis, a mhéid, agus amháin a mhéid, a leathnaíonn sé fara modhnuithe i ndáil leis an mbliain airgeadais shonraithe feidhm alt 10 d'Acht 1928 ionann is dá mbeadh tagairt ann do “trí chúigiú” in ionad na tagartha atá ann do “ocht ndeichiú”.
Iarratais agus achomhairc.
7.—(1) (a) Más rud é aon bhliain airgeadais áitiúil—
(i) nach dtabharfaidh údarás rátúcháin lamháltas faoin Acht seo, féadfaidh áititheoir rátaithe an oidhreachtáin lena mbaineann,
nó
(ii) go dtabharfar lamháltas den sórt sin amhlaidh ach go gcreideann áititheoir rátaithe an oidhreachtáin lena mbaineann go bhfuil lamháltas eile inlamháilte ina ionad sin faoin Acht seo, féadfaidh an t-áititheoir rátaithe sin,
tráth nach déanaí ná deireadh na tréimhse dhá mhí dar tosach an lá a ghearrfar an ráta don bhliain sin, nó i gcás ina leasófar ráta de bhun achtachán a luaitear i mír (c) den fho-alt seo, tráth nach déanaí ná deireadh dhá mhí dar tosach an lá a leasófar an ráta, a iarraidh ar an údarás i scríbhinn an lamháltas nó lamháltas eile, de réir mar is iomchuí, a thabhairt, agus mura ndéanfaidh an t-údarás de réir na hiarrata sin féadfaidh sé, laistigh den tréimhse cheithre mhí dar tosach an lá sin iarratas a dhéanamh chun Breitheamh den Chúirt Dúiche agus, faoi réir fho-ailt (3), (4) agus (5) d'alt 1 den Acht seo, más deimhin leis an mBreitheamh tar éis an t-iarratas a éisteacht gur chóir an lamháltas nó lamháltas eile a bheith tugtha tabharfaidh sé ordú don údarás dá réir sin agus comhlíonfaidh an t-údarás an t-ordú.
(b) I gcás údarás rátúcháin do bhreithniú iarraidh faoin bhfo-alt seo, déanfaidh siad, a luaithe is féidir, a gcinneadh a chur in iúl i scríbhinn don iarratasóir, agus i gcás a ndéanfar iarraidh ar údarás rátúcháin faoin bhfo-alt seo ach nach gcuirfidh an t-údarás a gcinneadh in iúl amhlaidh don iarratasóir laistigh den tréimhse ocht lá is fiche dar tosach an lá a gheobhaidh an t-údarás an iarraidh, measfar nach mbeidh an iarraidh comhlíonta ag an údarás.
(c) Is iad na hachtacháin dá dtagraítear i mír (a) den fho-alt seo ailt 73 agus 94 d'Acht 1930, alt 30 d'Acht 1934, alt 29 d'Acht 1939, alt 60 den Acht Rialtais Áitiúil, 1941, agus alt 21 d'Acht Bainistí Chathair Chorcaighe (Leasú), 1941.
(2) Féadfaidh áititheoir rátaithe oidhreachtáin mheasctha, tríd an údarás rátúcháin lena mbaineann, nó féadfaidh an t-údarás sin, iarratas a dhéanamh chuig an gCoimisinéir chun luacháil an oidhreachtáin a chionroinnt chun críocha alt 2 den Acht seo.
(3) I gcás arb éard é oidhreachtán, seachas oidhreachtán teaghlaigh, meánscoil, halla pobail nó foirgneamh feirme agus maoin eile agus nach mbeidh suim áirithe socraithe i leith na meánscoile, an halla pobail nó an fhoirgnimh feirme sin mar chuid de luacháil, féadfaidh an duine atá rátaithe i leith an oidhreachtáin, tríd an údarás rátúcháin lena mbaineann, nó féadfaidh an t-údarás sin, iarratas a dhéanamh chuig an gCoimisinéir faoin bhfo-alt seo.
(4) Aon duine arb éagóir leis cinneadh ó údarás rátúcháin faoi alt 5 (2) (a) den Acht seo féadfaidh sé, tráth nach déanaí ná tríocha lá tar éis an lae a dhéanfar an cinneadh, trí fhógra i scríbhinn, achomharc a dhéanamh tríd an údarás chuig an gCoimisinéir in aghaidh an chinnidh.
(5) Faoi réir an choinníll a ghabhann le halt 5 (2) (a) den Acht seo, féadfaidh an Coimisinéir, le linn dó achomharc a bhreithniú faoin alt seo, an chionroinnt a rinne an t-údarás rátúcháin a dhaingniú nó féadfaidh sé chun críocha alt 5 den Acht seo cionroinnt eile a chur in ionad na cionroinnte sin.
(6) (a) Ar iarratas a fháil don Choimisinéir faoi fho-alt (2) den alt seo, féadfaidh sé, más cuí leis, luacháil an oidhreachtáin lena mbaineann an t-iarratas a chionroinnt chun críocha alt 2 den Acht seo, agus i gcás a gcinnfidh an Coimisinéir an luacháil sin a chionroinnt amhlaidh déanfaidh sé, nuair a bheidh a chinneadh á dhéanamh aige, an méid a shonrú arb é, chun críocha an Achta seo, luacháil shonraithe an oidhreachtáin sin é.
(b) Ar iarratas a fháil don Choimisinéir faoi fho-alt (3) den alt seo, más deimhin leis, agus amháin más deimhin leis, gur páirt den oidhreachtán lena mbaineann an t-iarratas meánscoil, halla pobail nó foirgneamh feirme, breithneoidh sé an chuid den luacháil foirgneamh a rinneadh i leith an oidhreachtáin sin is inchurtha i leith na meánscoile sin, an halla pobail sin nó an fhoirgnimh feirme sin, agus i gcás a ndéanfaidh an Coimisinéir breithniú den sórt sin, ansin faoi réir fho-alt (9) den alt seo tabharfaidh an t-údarás rátúcháin lena mbaineann lamháltas faoi alt 3 den Acht seo i ndáil leis an oidhreachtán ionann is dá mba oidhreachtán lena mbaineann an t-alt sin an t-oidhreachtán agus gur chóimhéid leis an gcuid a breithníodh amhlaidh luacháil an oidhreachtáin.
(c) Tiocfaidh breithniú nó cinneadh eile faoin bhfo-alt seo i bhfeidhm—
(i) i gcás nach mbeidh aon achomharc déanta in aghaidh an chinnidh, ar dhul in éag don tréimhse ar lena linn a fhéadfar achomharc den sórt sin a dhéanamh, nó
(ii) i gcás achomharc den sórt sin a bheith déanta, an lá díreach i ndiaidh an lae a dhéanfar an cinneadh a dhaingniú ar achomharc nó a dhéanfar an t-achomharc a tharraingt siar.
(7) Tiocfaidh cionroinnt a ionadóidh an Coimisinéir ar achomharc faoi fho-alt (4) den alt seo i bhfeidhm an lá díreach i ndiaidh an lae a chinnfear an t-achomharc.
(8) Aon duine arb éagóir leis cinneadh ón gCoimisinéir ar iarratas a rinneadh faoi fho-alt (2) nó (3) den alt seo féadfaidh sé, tráth nach déanaí ná lá is fiche tar éis an lae a rinneadh an cinneadh, achomharc a dhéanamh chun na Cúirte Cuarda in aghaidh an chinnidh agus féadfaidh an Chúirt, le linn di an t-achomharc a bhreithniú—
(a) i gcás a ndearna an Coimisinéir, nuair a bhí sé ag déileáil leis an iarratas, cinneadh a thuairiscítear i bhfo-alt (6) (a) den alt seo nó breithniú faoi fho-alt (6) (b) den alt seo, an cinneadh nó an breithniú a dhaingniú fara modhnú nó gan mhodhnú nó an cinneadh nó an breithniú a neamhniú,
(b) i gcás nach ndearna an Coimisinéir cinneadh ná breithniú den sórt sin, cinneadh mar a thuairiscítear amhlaidh nó breithniú den sórt sin a dhéanamh nó diúltú é a dhéanamh,
agus is cinneadh nó breithniú críochnaitheach neamh-inachomhairc cinneadh nó breithniú faoin bhfo-alt seo.
(9) Faoi réir fho-alt (10) (b) den alt seo, i gcás a bhfaighidh an Coimisinéir iarratas faoi fho-alt (2) nó (3) den alt seo tar éis an 31ú lá de Lúnasa aon bhliain airgeadais áitiúil, ní thabharfaidh an t-údarás rátúcháin lena mbaineann, mar gheall ar bhreithniú nó ar chinneadh eile a rinneadh maidir leis an iarratas, lamháltas faoi alt 3 den Acht seo a bhaineann leis an mbliain airgeadais áitiúil sin.
(10) (a) D'ainneoin na teorann ama atá i bhfo-alt (1) den alt seo i ndáil le hiarrataí nó iarratais a dhéanamh faoin bhfo-alt sin, féadfar aon iarraidh nó iarratas den sórt sin a bhaineann leis an mbliain airgeadais áitiúil shonraithe nó leis an mbliain airgeadais áitiúil dar críoch an 31ú lá de Nollaig, 1978, a dhéanamh—
(i) i gcás iarraidh den sórt sin, i rith na tréimhse dhá mhí dar tosach lá an Achta seo a rith,
(ii) i gcás iarratas den sórt sin, i rith na tréimhse cheithre mhí dar tosach an lá sin.
(b) Ní bheidh feidhm ag fo-alt (9) den alt seo i ndáil le haon iarratas faoin alt seo a gheobhaidh an Coimisinéir i rith na tréimhse dar tosach lá an Achta seo a rith agus dar críoch an 30ú lá de Mheitheamh, 1979.
(11) Fanfaidh breithniú nó cinneadh eile faoi fho-alt (6) nó (8) den alt seo i bhfeidhm—
(a) go dtí go n-athrófar luacháil an oidhreachtáin a ndearnadh an t-iarratas iomchuí faoin Acht seo ina leith, nó
(b) go dtí go ndéanfar breithniú nó cinneadh eile den sórt sin i ndáil leis an oidhreachtán sin,
agus i gcás ina ndéanfar breithniú nó cinneadh eile den sórt sin maidir le hoidhreachtán áirithe, ní bheidh éifeacht leis an mbreithniú ach amháin maidir le bliain airgeadais áitiúil tar éis na bliana ina ndéanfar an breithniú nó an cinneadh.
Rátaí a thobhach agus a ghnóthú fad a bheidh iarratas nó achomharc ar feitheamh.
8.—Féadfaidh údarás rátúcháin aon suim a bheidh dlite de dhroim aon ráta a ghearr an t-údarás a thobhach agus a ghnóthú d'ainneoin aon iarratas nó achomharc faoin Acht seo a bheith ar feitheamh ach i gcás nach dtarraingeofar siar an t-iarratas nó an t-achomharc ansin ar bhreithniú a bheith déanta ar an iarratas nó ar an achomharc beidh feidhm, i gcás ar iomchuí sin, ag na forálacha seo a leanas:
(a) más rud é, ar iarratas faoi fho-alt (1) nó (3) d'alt 7 den Acht seo a bhreithniú, go ngéillfear don iarratas, tabharfaidh an t-údarás don iarratasóir, a luaithe is féidir tar éis don bhreithniú a theacht i bhfeidhm, cibé aisíoc (más ann) is iomchuí dá dhroim sin, agus
(b) más rud é, ar iarratas nó achomharc faoin alt sin 7 a bhreithniú, go n-athrófar luacháil shonraithe, ansin, má mhéadaítear an luacháil shonraithe, aisíocfaidh an t-údarás aon suim a íocadh i leith an ráta de bhreis ar an tsuim ab iníoctha dá mba ionann an luacháil shonraithe ó thús agus an luacháil arna hathrú ar an iarratas nó ar an achomharc, agus má laghdaítear an luacháil shonraithe, déanfar an lamháltas iomchuí faoi alt 3 nó 4 den Acht seo a laghdú méid is ionann agus an ráta sa phunt ar mhéid an laghdaithe.
Deontais d'údaráis rátúcháin, etc.
9.—(1) Déanfaidh an tAire, i ndáil le bliain airgeadais áitiúil, deontas is ionann agus comhiomlán na lamháltas a thug an t-údarás faoi alt 3, 4 nó 6 den Acht seo sa bhliain airgeadais áitiúil a íoc, as airgead a sholáthróidh an tOireachtas, le húdarás rátúcháin nó le húdarás tithíochta.
(2) D'ainneoin fho-alt (1) den alt seo, féadfaidh an tAire méid an deontais is iníoctha faoin alt seo le húdarás rátúcháin maidir le bliain airgeadais áitiúil a laghdú méid is dóigh leis is ionann agus comhiomlán na méideanna a d'aisíocfadh an t-údarás de bhun aon achtachán a luaitear i bhfo-alt (3) den alt seo dá mba rud é, maidir leis an mbliain airgeadais áitiúil sin, nach raibh alt 3 nó 4 den Acht seo, de réir mar is iomchuí, i bhfeidhm.
(3) Is iad na hachtacháin dá dtagraítear i bhfo-alt (2) den alt seo alt 8 d'Acht 1928, alt 71 d'Acht 1930, alt 29 d'Acht 1934, alt 29 d'Acht 1939, alt 20 d'Acht Bainistí Chathair Chorcaighe (Leasú), 1941, agus ailt 14 agus 23 den Acht Rialtais Áitiúil, 1946.
Cumhacht maidir le hairgeadas údaráis áitiúil a theorannú.
10.—(1) Féadfaidh an tAire, le toiliú an Aire Airgeadais, le hordú a thabharfar i scríbhinn d'údarás áitiúil, a cheangal ar an údarás, i ndáil le bliain airgeadais áitiúil a bheidh sonraithe san ordú, na suimeanna go léir, nó aon cheann nó níos mó de na suimeanna, a cheanglaítear le halt 9 (1) d'Acht 1955 a thaispeáint i meastachán caiteachas an údaráis don bhliain airgeadais áitiúil a bheidh sonraithe amhlaidh a theorannú i cibé slí a bheidh sonraithe san ordú.
(2) Féadfaidh an tAire, le toiliú an Aire Airgeadais, le hordú a thabharfar i scríbhinn d'údarás áitiúil is údarás rátúcháin, agus a bheidh tugtha amhlaidh sula mbeidh glactha ag an údarás le meastachán caiteachas i ndáil leis an mbliain airgeadais áitiúil a bheidh sonraithe san ordú, a cheangal maidir leis an mbliain airgeadais áitiúil sin—
(a) go ndéanfar comhiomlán na rátaí sa phunt a cheanglaítear le halt 10 (4) (c) d'Acht 1955 a chinneadh ag an údarás a theorannú faoi threoir méid nó ar cibé slí eile a bheidh sonraithe amhlaidh,
(b) nach rachaidh aon ráta sa phunt a cheanglaítear amhlaidh a chinneadh thar theorainn a bheidh sonraithe san ordú i ndáil leis sin faoi threoir méid nó faoi threoir cibé ní eile a bheidh sonraithe amhlaidh.
(3) I gcás a dtabharfaidh an tAire ordú faoin alt seo beidh feidhm ag na forálacha seo a leanas:
(a) is é dualgas an údaráis áitiúil lena mbaineann an t-ordú a chomhlíonadh,
(b) i gcás ar ordú dá dtagraítear i bhfo-alt (2) den alt seo an t-ordú,
(i) féadfaidh an t-ordú a údarú don údarás, d'fhonn an t-ordú a chomhlíonadh, an t-éileamh ó choimisinéirí baile a leasú i ndáil leis an mbliain airgeadais áitiúil a bheidh sonraithe san ordú agus a rinneadh faoi alt 26 (1) den Acht Rialtais Áitiúil, 1946,
(ii) is é dualgas an údaráis áitiúil lena mbaineann glacadh le meastachán caiteachas a áiritheoidh nach rachaidh an ráta nó ceachtar de na rátaí, de réir mar is iomchuí, sa phunt a bheidh le cinneadh de réir alt 10 (4) (c) d'Acht 1955 thar an teorainn a bheidh sonraithe san ordú, nó i gcás níos mó ná teorainn amháin a bheith sonraithe amhlaidh, thar an teorainn iomchuí a bheidh sonraithe amhlaidh.
(c) i gcás ar ordú dá dtagraítear i bhfo-alt (1) den alt seo an t-ordú agus, d'ainneoin mhír (a) den fho-alt seo, nach mbeidh ceanglas na míre sin comhlíonta ag an údarás, ní chuirfear ó bhail dá chionn sin glacadh meastacháin caiteachas ag an údarás don bhliain airgeadais áitiúil a bheidh sonraithe ach forléireofar an meastachán sin ionann is dá mba gur cuireadh in ionad aon mhéid ann nach bhfuil de réir cheanglais an ordaithe an t-uasmhéid atá ceadaithe ag féachaint don teorainn a bheidh sonraithe san ordú nó, i gcás níos mó ná teorainn amháin a bheith sonraithe amhlaidh, an teorainn iomchuí a bheidh sonraithe amhlaidh,
(d) i gcás ar ordú dá dtagraítear san fho-alt sin (2) an t-ordú agus, d'ainneoin na míre sin (a), nach mbeidh ceanglas na míre sin comhlíonta ag an údarás, ní chuirfear ó bhail dá chionn sin cinneadh an ráta nó na rátaí sa phunt lena mbaineann an t-ordú ach beidh éifeacht leis an gcinneadh sin ionann is dá mba gur cuireadh in ionad méid an ráta sin, nó comhiomlán na rátaí sin, nó gach ceann de na rátaí sin, de réir mar is gá sa chás, méid is ionann agus an t-uasmhéid atá ceadaithe ag féachaint don teorainn a bheidh sonraithe san ordú nó, i gcás níos mó ná teorainn amháin a bheith sonraithe amhlaidh, don teorainn iomchuí a bheidh sonraithe amhlaidh.
(e) is é dualgas an bhainisteora—
(i) sula nglacfaidh an t-údarás le meastachán caiteachas a bhaineann leis an mbliain airgeadais áitiúil a bheidh sonraithe san ordú, ráiteas a ullmhú don údarás a inseoidh éifeacht an ordaithe i ndáil leis an meastachán sin,
(ii) i gcás nach gcomhlíonfar an t-ordú, an méid a chuathas thar aon teorainn a bheidh sonraithe san ordú a dheimhniú i scríbhinn don Aire a luaithe is féidir, agus
(iii) i gcás feidhm a bheith ag forálacha mhír (d) den fho-alt seo, an meastachán caiteachas iomchuí lenar ghlac an t-údarás a leasú a luaithe is féidir chun é a chur ar comhréir leis an ordú (agus údaraítear leis seo don bhainisteoir an leasú sin a dhéanamh).
(4) Measfar gur tháinig an t-alt seo i bhfeidhm an 1ú lá de Shamhain, 1977.
Ceadú an Aire riachtanach maidir le húdaruithe áirithe faoi Acht 1955.
11.—(1) Ní bheidh éifeacht le húdarú a tugadh le rún faoi alt 11 (1) d'Acht 1955 ach amháin má bhíonn sé ceadaithe ag an Aire.
(2) Is i scríbhinn a bheidh ceadú faoin alt seo agus féadfaidh an tAire é a thabhairt—
(a) i ndáil le húdarú áirithe a tugadh le rún faoi alt 11 (1) d'Acht 1955,
(b) go ginearálta i ndáil le húdaraithe den sórt sin is d'aicme nó de thuairisc áirithe agus ar údarás áitiúil áirithe, nó údaráis áitiúla i gcoitinne, nó údaráis áitiúla d'aicme nó de thuairisc áirithe, a thug iad.
(3) Fanfaidh ceadú faoin alt seo a thabharfar ar mhodh a thuairiscítear i mír (b) d'fho-alt (2) den alt seo i bhfeidhm go dtí go dtarraingeoidh an tAire siar é i scríbhinn.
(4) Measfar gur tháinig an t-alt seo i ngníomh an 1ú lá d'Eanáir, 1978.
Ní gá sonraí áirithe a thaifeadadh i leabhar rátaí.
12.—(1) I gcás a ndéanfaidh údarás rátúcháin, le linn dó rátaí sa phunt a chinneadh faoi Acht 1955, aird a thabhairt ar chomhiomlán luachálacha na n-oidhreachtán ar féidir leis an údarás lamháltais a thabhairt i leith a n-iomláin faoi alt 3 den Acht seo nó faoi na hAchtanna um Rátaí ar Thalamh Talmhaíochta (Faoiseamh), 1939 go 1978, nó faoi aon Acht a leasaíonn nó a leathnaíonn na hAchtanna sin, nó faoin alt sin 3 agus aon cheann de na hAchtanna réamhráite, measfar an ráta a bheith gearrtha go cuí ar gach duine de na daoine a ndlitear faoi seach iad a rátáil i leith cibé cuid de na hoidhreachtáin sin is oidhreachtáin lena mbaineann an t-alt seo agus, d'ainneoin alt 65 d'Acht 1838, ní gá aon sonraí i dtaobh na ndaoine sin nó na n-oidhreachtán sin a thaifeadadh i leabhar rátaí an údaráis.
(2) Baineann an t-alt seo leis na hoidhreachtáin seo a leanas, eadhon, oidhreachtáin teaghlaigh, meánscoileanna, hallaí pobail agus foirgnimh fheirme.
Ráta a ghearradh.
13.—(1) D'ainneoin alt 8 (1) d'Acht Bainistí Chathair Chorcaighe, 1929, alt 51 (1) d'Acht 1930, alt 12 (1) d'Acht 1934, alt 11 (1) d'Acht 1939, agus alt 16 (2) den Acht um Bainistí Chontae, 1940, ach faoi réir fho-alt (2) den alt seo, ní feidhm fhorchoiméadta é ráta a ghearradh.
(2) Ní fhorléireofar fo-alt (1) den alt seo mar ní a dhéanann difear d'údarás áitiúil d'fheidhmiú, le rún, aon chumhachta faoi alt 10 (4) d'Acht 1955.
Meastachán caiteachas ag údaráis áitiúla.
14.—(1) D'ainneoin alt 9 (1) d'Acht 1955, féadfaidh údarás áitiúil meastachán caiteachas a ullmhú tar éis tosach na bliana airgeadais áitiúla lena mbaineann an meastachán.
(2) I gcás nach mbeidh glactha ag údarás áitiúil le meastachán caiteachas roimh thosach bliana airgeadais áitiúla áirithe, is dleathach don údarás airgead a chaitheamh nó dliteanas a thabhú an bhliain airgeadais áitiúil sin chun aon chríche áirithe a ndearna an t-údarás airgead a chaitheamh nó dliteanas a thabhú ina leith an bhliain airgeadais áitiúil díreach roimhe sin; ar choinníoll nach mó an méid a chaithfidh an t-údarás, nó an dliteanas a thabhóidh sé, de bhua an fho-alt seo ná leath an mhéid a caitheadh roimhe sin amhlaidh nó leath an chostais is gá le freastal don dliteanas a tabhaíodh roimhe sin amhlaidh.
Orduithe agus treoracha ón Aire, etc.
15.—(1) Féadfaidh an tAire cibé orduithe nó treoracha, ginearálta nó sonracha, a thabhairt do gach údarás áitiúil nó d'aon údarás den sórt sin i ndáil leis an Acht seo a fheidhmiú a mheasfaidh an tAire is gá nó is cuí chun feidhmiú an Achta seo a áirithiú nó a urasú.
(2) Is é dualgas gach údaráis áitiúil gach ordú agus treoir a thabharfaidh an tAire don údarás faoin alt seo a chomhlíonadh agus measfar gur faoi údarás an Achta seo a dhéanfar gach beart a dhéanfaidh aon údarás den sórt sin de bhun aon ordú nó treoir den sórt sin agus beidh éifeacht leis dá réir sin.
(3) Gach gníomh a rinne údarás áitiúil roimh dháta an Achta seo a rith agus in oirchill a rite beidh aige, agus measfar go raibh riamh aige, an bhailíocht agus an éifeacht go léir (más aon bhailíocht nó éifeacht é) a bheadh aige dá mba go raibh an tAcht seo i bhfeidhm nuair a rinneadh an gníomh sin.
Leasú ar an Acht Rialtais Áitiúil (Rátaí), 1970.
16.—Leasaítear leis seo alt 2 den Acht Rialtais Áitiúil (Rátaí), 1970, tríd an bhfo-alt seo a leanas a chur isteach roimh fho-alt (5):
“(4A) Féadfaidh an tAire, i ndáil leis an mbliain airgeadais áitiúil dar críoch an 31ú lá de Nollaig, 1977, deontas a íoc le húdarás rátúcháin as airgead a sholáthróidh an tOireachtas i leith an chostais a bhainfidh le scéim faoin alt seo a chur i bhfeidhm.”.
Cosain.
17.—Ní mheasfar nach rátíocóir duine de réir bhrí aon achtacháin nó chun críocha aon achtacháin, de bhíthin amháin gur tugadh lamháltas dó faoin Acht seo.
Scor.
18.—Scoirfidh Acht 1928 d'éifeacht a bheith leis, agus measfar nach raibh éifeacht riamh leis, i ndáil le haon ráta d'aon bhliain airgeadais áitiúil tar éis na bliana airgeadais áitiúla sonraithe.
Gearrtheideal, comhlua, forléiriú agus tosach feidhme.
19.—(1) Féadfar an tAcht Rialtais Áitiúil (Forálacha Airgeadais), 1978, a ghairm den Acht seo.
(2) Féadfar na hAchtanna Rialtais Áitiúil, 1925 go 1978, a ghairm de na hAchtanna Rialtais Áitiúil, 1925 go 1974, agus den Acht seo le chéile, agus forléireofar iad le chéile mar aon Acht amháin.
(3) Measfar gur tháinig an tAcht seo, seachas ailt 3, 10, 11, 12, 13, 14, 17 agus 18, i ngníomh an 1ú lá d'Eanáir, 1977.
Na hAchtanna dá dTagraítear | |
Achtanna na dTithe, 1966 go 1970 | |
Na hAchtanna Oideachais Idirmheánaigh (Éirinn), 1878 go 1924 | |
Na hAchtanna Rialtais Áitiúil, 1925 go 1974 | |
An tAcht Rialtais Aitiúl (Rátaí), 1970 | |
An tAcht Rialtais Áitiúla (Rátaí ar Thithe Comhnaithe Beaga), 1928 | |
Poor Relief (Ireland) Act, 1838 | 1838, c. 56 |
Na hAchtanna um Rátaí ar Thalamh Talmhaíochta (Faoiseamh), 1939 go 1978 | |
Registration of Clubs (Ireland) Act, 1904 | 1904, c. 9 |
Na hAchtanna um Thrácht Cuartaíochta, 1939 go 1975 | |
Valuation (Ireland) Act, 1852 | 1852, c. 63 |
Valuation (Ireland) Act, 1854 | 1854, c. 8 |
Na hAchtanna Luachála | |