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Uimhir 8 de 1940.
ACHT RIALTAIS ÁITIÚIL (RÁTAÍ DO MHAITHEAMH), 1940.
[An tiontódh oifigeamhail.]
[2adh Bealtaine, 1940.]
Mínithe.
1.—(1) San Acht so—
cialluíonn an abairt “an Coimisinéir” an Coimisinéir Luachála; cialluíonn an focal “luacháil” luacháil fé sna hAchtanna Luachála; cialluíonn an abairt “liost luachála athscrúduithe” liost luachála ar n-a athscrúdú fé sna hAchtanna Luachála;
cialluíonn an abairt “an tréimhse orduithe” an tréimhse dar tosach an ladh lá de Dheireadh Fómhair, 1939, agus dar críoch an 30adh lá de Mheán Fhómhair, 1942;
ní fholuíonn an abairt “áit chomhnaithe”—
(a) aon iostán ar n-a thógaint fé Achtanna na Sclábhaithe, 1883 go 1937;
(b) aon tigh ar n-a thógaint fé Achtanna Tithe an Lucht Oibre, 1890 go 1931, ar n-a leasú le hAcht na dTithe (Forálacha Airgid agus Forálacha Ilghnéitheacha), 1932 (Uimh. 19 de 1932);
(c) aon tigh go bhfuil no go mbeidh deontas deonta ina thaobh fé Achtanna na dTithe (Forálacha Airgid agus Forálacha Ilghnéitheacha), 1932 go 1939; ná
(d) aon tigh le n-a ngabhann faoiseamh ar bith o rátaí ar n-a thabhairt de bhuadh Achtanna na dTithe (Gaeltacht), 1929 go 1939;
ach, lasmuich de sna heisceachtaí sin roimhráite, cialluíonn an focal san aon fhoirgint no cuid d'fhoirgint ar n-a déanamh agus ar n-a ceapadh chun teaghlach ar leithligh do chomhnuighe inti agus dar páirt aon chóiríocht do sheirbhísigh, no aon tigh gluaisteáin no tigh gáirdín no fo-fhoirgint eile, ar n-a dhéanamh agus ar n-a cheapadh i dtreo go mbeadh sé oiriúnach chun é úsáid i dteanta na foirginte sin no na coda san d'fhoirgint agus chun crícheanna an chéanna.
(2) Beidh éifeacht ag na forálacha so leanas chun crícheanna an Achta so, sé sin le rá:—
(a) i gcás áit chomhnaithe d'fhairsingiú no d'fheabhsú agus gan an fairsingiú no an feabhsú san do bheith ar fad ná go leathrannach ina fhairsingiú no ina fheabhsú bhreisíonn no fheabhsuíonn taithneamhachtaí na háite comhnaithe sin mar chomhnaidhe do theaghlach ar leithligh, no dheineann ar shlí eile an áit chomhnaithe sin níos oiriúnaighe mar chomhnaidhe den tsórt san, is tuigthe gan an tAcht so do bhaint leis an bhfairsingiú no leis an bhfeabhsú san, agus
(b) i gcás áit chomhnaithe d'fhairsingiú no d'fheabhsú agus an fairsingiú no an feabhsú san do bheith go leathrannach ina fhairsingiú no ina fheabhsú bhreisíonn no fheabhsuíonn taithneamhachtaí na háite comhnaithe sin mar chomhnaidhe do theaghlach ar leithligh, no dheineann ar shlí eile an áit chomhnaithe sin níos oiriúnaighe mar chomhnaidhe den tsórt san, is tuigthe gan an tAcht so do bhaint ach leis an oiread san den fhairsingiú no den fheabhsú san a bhreisíonn no fheabhsuíonn na taithneamhachtaí sin, no dheineann ar shlí eile an áit chomhnaithe sin níos oiriúnaighe mar adubhradh,
agus is dá réir sin a déanfar na focail “fairsingiú” agus “feabhsú” do léiriú san Acht so.
Faoiseamb o rátaí.
2.—(1) I gcás tógáil no fairsingiú no feabhsú aon áite comhnaithe do chríochnú sa tréimhse orduithe agus luacháil an tionóntacháin dar páirt an áit chomhnaithe sin do mhéadú ar n-a iarraidh go ndéanfaí, de dhruim an tógáil no an fairsingiú no an feabhsú san do bheith déanta agus dá dhruim sin amháin, luacháil an tionóntacháin sin d'ath-scrúdú, is tuigthe luacháil athscrúduithe an tionóntacháin sin do bheith laigheaduithe, chun crícheanna rátúcháin, suim is có-ionann le dhá dtrian an mhéaduithe sin.
(2) I gcás tógáil no fairsingiú no feabhsú aon áite comhnaithe do chríochnú sa tréimhse orduithe agus luacháil an tionóntacháin dar páirt an áit chomhnaithe sin do mhéadú ar n-a iarraidh go ndéanfaí, de dhruim an tógáil no an fairsingiú no an feabhsú san do bheith déanta agus de dhruim nithe eile fós, luacháil an tionóntacháin sin d'athscrúdú, is tuigthe luacháil athscrúduithe an tionóntacháin sin do bheith laigheaduithe, chun crícheanna rátúcháin, suim is có-ionann le dhá dtrian den oiread san den mhéadú san is ionchurtha i leith na tógála no an fhairsingithe no an fheabhsuithe sin.
(3) San alt so cialluíonn an abairt “crícheanna rátúcháin” na crícheanna so leanas (agus iad san amháin), sé sin le rá, crícheanna aon ráta do mheas agus do ghearradh is ráta ar n-a chruinniú ag údarás áitiúil chun seirbhíse na céad bhliana airgeadais áitiúla dar tosach dáta ar n-a theacht tar éis tógáil no fairsingiú no feabhsú na háite comhnaithe bheidh i gceist do bheith críochnuithe no chun seirbhíse aon bhliana de sna ceithre bliana airgeadais áitiúla díreach ina dhiaidh sin, ach san fé réir na dteorann sáruitheach so leanas, sé sin le rá:—
(a) i gcás athscrúdú generálta, ar n-a dhéanamh ar an luacháil sa líomatáiste ina mbeidh an áit chomhnaithe bheidh i gceist, do theacht in éifeacht in aon bhliain de sna ceithre bliana airgeadais áitiúla san, déanfar an bhliain airgeadais áitiúil sin agus na blianta airgeadais áitiúla (más aon bhliain é) ina dhiaidh sin aca san do dhúnadh amach as na ceithre bliana airgeadais áitiúla san, agus
(b) i gcás an áit chomhnaithe bheidh i gceist do bheith á húsáid, ar fad no go furmhór, chun aon chríche ach amháin mar chomhnaidhe do theaghlach ar leithligh, tráth ar bith sa bhliain airgeadais áitiúil díreach roimh na ceithre bliana airgeadais áitiúla san no sa chéad bhliain no sa dara bliain no sa tríú bliain de sna ceithre bliana airgeadais áitiúla san, déanfar an chéad bhliain airgeadais áitiúil i ndiaidh bliana na húsáide sin agus na blianta airgeadais áitiúla (más aon bhliain é) ina dhiaidh sin aca san do dhúnadh amach as na ceithre bliana airgeadais áitiúla san.
(4) Gan dochar do gheneráltacht na bhforálacha den fho-alt deiridh sin roimhe seo den alt so chuireann teora le brí na habairte “crícheanna rátúcháin” achtuítear leis seo go sonnrách go ndéanfar, d'ainneoin gur tuigthe fén alt so luacháil tionóntacháin (dá ngairmtear an lán-luacháil sa bhfo-alt so) do bheith laigheaduithe alos aon bhliana airgeadais áitiúla áirithe, luach bliantúil an tionóntacháin sin chun crícheanna na nAchtanna Cánach Ioncuim d'áireamh i gcomhnaidhe fé is dá mbeadh an lán-luacháil i bhfeidhm chun crícheanna rátaí dealbhais alos na bliana airgeadais áitiúla san.
(5) Beidh sé de dhualgas ar údarás áitiúil, sarar tuigthe dhóibh fén alt so luacháil tionóntacháin do bheith laigheaduithe chun ráta ar bith do mheas agus do ghearradh a chruinneoid chun seirbhise aon bhliana airgeadais áitiúla áirithe go n-oibreodh an dúnadh amach a luaidhtear i mír (b) d'fho-alt (3) den alt so ina taobh, deimhin do dhéanamh de, sa mhéid gur féidir é do réir réasúin, nár húsáideadh an áit chomhnaithe bheidh i gceist i slí go dtabharfaí an dúnadh amach san i ngníomh alos na bliana airgeadais áitiúla san.
An Coimisinéir do chinneadh i dtaobh méaduithe luachála agus athchomharc i gcoinnibh a chinnte.
3.—Beidh éifeacht ag na forálacha so leanas chun crícheanna an ailt deiridh sin roimhe seo, sé sin le rá:—
(a) cinnfidh an Coimisinéir, maidir le méadú ar bith ar luacháil tionóntacháin, cé aca ar n-a iarraidh go ndéanfaí, de dhruim áit chomhnaithe is páirt den tionóntachán san do thógáil no d'fhairsingiú no d'fheabhsú (obair ar n-a críochnú sa tréimhse orduithe) agus dá dhruim sin amháin no dá dhruim sin agus de dhruim nithe eile fós, an luacháil sin d'athscrúdú, no nárbh eadh, do rinneadh an méadú san;
(b) i gcás an Coimisinéir dá chinneadh gur ar n-a iarraidh go ndéanfaí, de dhruim áit chomhnaithe is páirt den tionóntachán san do thógáil no d'fhairsingiú no d'fheabhsú (obair ar n-a críochnú sa tréimhse orduithe) agus dá dhruim sin amháin, an luacháil sin d'athscrúdú do rinneadh an méadú san luadhfaidh an cinneadh sin ar an liost luachála athscrúduithe oiriúnach;
(c) i gcás an Coimisinéir dá chinneadh gur ar n-a iarraidh go ndéanfaí, de dhruim áit chomhnaithe is páirt den tionóntachán san do thógáil no d'fhairsingiú no d'fheabhsú (obair ar n-a críochnú sa tréimhse orduithe) agus de dhruim nithe eile fós, an luacháil sin d'athscrúdú do rinneadh an méadú san, cinnfidh freisin cadé méid den mhéadú san is ionchurtha i leith na tógála no an fhairsingithe no an fheabhsuithe sin agus luadhfaidh an cinneadh deiridh sin ar an liost luachála athscrúduithe oiriúnach;
(d) i gcás gan aon luadh den tsórt san roimhráite do bheith ar an liost luachála athscrúduithe oiriúnach is tuigthe gur comhartha san ón gCoimisinéir go bhfuil sé tar éis a chinneadh nach ar n-a iarraidh go ndéanfaí, de dhruim áit chomhnaithe is páirt den tionóntachán san do thógáil no d'fhairsingiú no d'fheabhsú (obair ar n-a críochnú sa tréimhse orduithe) agus dá dhruim sin amháin no dá dhruim sin agus de dhruim nithe eile fós, luacháil an tionóntacháin sin d'athscrúdú do rinneadh an méadú san;
(e) i gcás a chinneadh gur ar n-a iarraidh go ndéanfaí, de dhruim áit chomhnaithe is páirt den tionóntachán san do thógáil no d'fhairsingiú no d'fheabhsú (obair ar n-a críochnú sa tréimhse orduithe) agus dá dhruim sin amháin no dá dhruim sin agus de dhruim nithe eile fós, an luacháil sin d'athscrúdú do rinneadh an méadú san agus an Coimisinéir do cheapadh luachála ar leithligh, le linn no tar éis an mhéaduithe sin do dhéanamh, alos páirte den tionóntachán san ná raibh luachálta ar leithligh roimhe sin, is tuigthe gurbh é is luacháil don pháirt sin, díreach roimh an méadú san do dhéanamh, ná méid go mbeidh idir é agus an luacháil iomlán alos an tionóntacháin sin a bheidh i bhfeidhm an tráth san an cothrom san a chinnfidh an Coimisinéir, agus luadhfa sé sin an cinneadh sin ar an liost luachála athscrúduithe oiriúnach;
(f) is ceaduithe do dhuine ar bith ar a ngoillfidh cinneadh ar n-a dhéanamh ag an gCoimisinéir fén alt so athchomhare do dhéanamh i gcoinnibh an chinnte sin sa tslí chéanna inar ceaduithe, agus fé réir na dteorann gcéanna gur fé n-a réir is ceaduithe, do dhuine ar a ngoilleann luacháil tionóntacháin, mar a luaidhtear san sa liost luachála athscrúduithe oiriúnach, athchomharc do dhéanamh fé sna hAchtanna Luachála i gcoinnibh na luachála san.
Gearr-theideal.
4.—Féadfar an tAcht Rialtais Áitiúil (Rátaí do Mhaitheamh), 1940, do ghairm den Acht so.
Number 8 of 1940.
LOCAL GOVERNMENT (REMISSION OF RATES) ACT, 1940.
ARRANGEMENT OF SECTIONS
Section | |
Act Referred to | |
No. 19 of 1932 | |
Number 8 of 1940.
LOCAL GOVERNMENT (REMISSION OF RATES) ACT, 1940.
Definitions.
1.—(1) In this Act—
the expression “the Commissioner” means the Commissioner of Valuation;
the word “valuation” means a valuation under the Valuation Acts;
the expression “revised valuation list” means a revised valuation list under the Valuation Acts;
the expression “the prescribed period” means the period beginning on the 1st day of October, 1939, and ending on the 30th day of September, 1942;
the word “residence” does not include—
(a) any cottage erected under the Labourers Acts, 1883 to 1937;
(b) any house erected under the Housing of the Working Classes Acts, 1890 to 1931, as amended by the Housing (Financial and Miscellaneous Provisions) Act, 1932 (No. 19 of 1932);
(c) any house in respect of which a grant is made under the Housing (Financial and Miscellaneous Provisions) Acts, 1932 to 1939; or
(d) any house in relation to which any relief in respect of rates is given by the Housing (Gaeltacht) Acts, 1929 to 1939;
but, save as aforesaid, the said word means any building or part of a building constructed and designed for the residence of a separate family and including any servants' accommodation, motor-house, garden house or other outbuilding constructed and designed so as to be suitable for use with such building or part of a building for the purposes thereof.
(2) For the purposes of this Act the following provisions shall have effect, that is to say:—
(a) where a residence is enlarged or improved and such enlargement or improvement does not consist wholly or partly of an enlargement or improvement adding to or improving the amenities of such residence as a residence for a separate family or otherwise rendering such residence more desirable for that purpose, this Act shall be deemed not to apply in respect of such enlargement or improvement, and
(b) where a residence is enlarged or improved and such enlargement or improvement consists partly of an enlargement or improvement adding to or improving the amenities of such residence as a residence for a separate family or otherwise rendering such residence more desirable for that purpose, this Act shall be deemed to apply in respect of so much only of such enlargement or improvement as adds to or improves such amenities or otherwise renders such residence more desirable as aforesaid,
and in this Act the words “enlargement” and “improvement” shall be construed accordingly.
Relief from rates.
2.—(1) Where the erection, enlargement, or improvement of any residence is completed during the prescribed period and an increase in the valuation of the tenement including such residence is made on an application for the revision of such valuation by reason solely of such erection, enlargement, or improvement, the valuation of such tenement shall be deemed to be reduced for rating purposes by two-thirds of such increase.
(2) Where the erection, enlargement, or improvement of any residence is completed during the prescribed period and an increase in the valuation of the tenement including such residence is made on an application for the revision of such valuation by reason partly of such erection, enlargement, or improvement, the valuation of such tenement shall be deemed to be reduced for rating purposes by two-thirds of so much of such increase as is attributable to such erection, enlargement, or improvement.
(3) In this section the expression “rating purposes” means the following (and no other) purposes, that is to say, the purposes of the assessment and levying of any rate raised by a local authority for the service of the local financial year commencing next after the completion of the erection, enlargement, or improvement of the relevant residence or for the service of any of the next following four local financial years, but subject to the following overriding limitations, that is to say:—
(a) if in any of the said four local financial years a general revision of valuation in the area in which the relevant residence is situate becomes effective, that local financial year and the subsequent local financial years (if any) shall be excluded from the said four local financial years, and
(b) if in the local financial year immediately preceding the said four local financial years or in the first, second, or third of the said four local financial years the relevant residence is at any time used wholly or principally for any purpose except the residence of a separate family, the local financial year next following that in which such user occurs and the subsequent local financial years (if any) shall be excluded from the said four local financial years.
(4) Without prejudice to the generality of the provisions of the immediately preceding sub-section of this section restricting the meaning of the expression “rating purposes”, it is hereby enacted in particular that notwithstanding the valuation (in this sub-section referred to as the full valuation) of a tenement being deemed under this section to be reduced in relation to any local financial year, every computation for the purposes of the Income Tax Acts of the annual value of such tenement shall be made in like manner as if the full valuation were in force for the purposes of poor rates in relation to that local financial year.
(5) It shall be the duty of a local authority, before deeming under this section the valuation of a tenement to be reduced for the purposes of the assessment and levying of any rate raised by them for the service of any local financial year in respect of which the exclusion contained in paragraph (b) of sub-section (3) of this section might operate, to satisy themselves, so far as is reasonably possible, that the relevant residence has not been so used as to bring the said exclusion into operation in respect of that local financial year.
Determinations by the Commissioner and appeals therefrom.
3.—The following provisions shall have effect for the purposes of the foregoing section, that is to say:—
(a) the Commissioner shall determine whether any increase in the valuation of a tenement was or was not made on an application for the revision of such valuation by reason solely or partly of the erection, enlargement, or improvement, completed during the prescribed period, of a residence included in such tenement;
(b) where the Commissioner determines that such increase was made on an application for the revision of such valuation by reason solely of the erection, enlargement, or improvement, completed during the prescribed period, of a residence included in such tenement, he shall indicate such determination on the appropriate revised valuation list;
(c) where the Commissioner determines that such increase was made on an application for the revision of such valuation by reason partly of the erection, enlargement, or improvement, completed during the prescribed period, of a residence included in such tenement, he shall also determine how much of such increase is attributable to such erection, enlargement, or improvement and shall indicate the latter determination on the appropriate revised valuation list;
(d) where no such indication as aforesaid appears on the appropriate revised valuation list, that fact shall be taken to be an indication by the Commissioner that he has determined that such increase was not made on an application for the revision of such valuation by reason solely or partly of the erection, enlargement, or improvement, completed during the prescribed period, of a residence included in such tenement;
(e) where such increase has been determined to have been made on an application for the revision of such valuation by reason solely or partly of the erection, enlargement, or improvement, completed during the prescribed period, of a residence included in such tenement and at the time of or after the making of such increase a separate valuation is assigned by the Commissioner to a portion of such tenement not previously valued separately, the valuation of such portion immediately before the making of such increase shall be deemed to have been an amount bearing to the total valuation of such tenement then in force such proportion as shall be determined by the Commissioner, who shall indicate such determination on the appropriate revised valuation list;
(f) any person aggrieved by a determination made by the Commissioner under this section may appeal against such determination in the same manner and subject to the same limitations as a person aggrieved by the valuation of a tenement as stated in the relevant revised valuation list may appeal under the Valuation Acts against such valuation.
Short title.
4.—This Act may be cited as the Local Government (Remission of Rates) Act, 1940.