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Uimhir 8 de 1954.
AN tACHT RIALTAIS ÁITIÚIL (LUACHÁIL A LAGHDÚ GO SEALADACH), 1954.
[An tiontó oifigiúil.]
CUID I.
Reamhraiteach agus Ginearalta.
Gearrtheideal.
1.—Féadfar an tAcht Rialtais Áitiúil (Luacháil a Laghdú go Sealadach), 1954, a ghairm den Acht seo.
Comhlua.
2.—Féadfar na hAchta Rialtais Áitiúil (Rátaí a Mhaitheamh), 1940 go 1954, a ghairm de na hAchta Rialtais Áitiúil (Rátaí a Mhaitheamh), 1940 go 1952, agus den mhéid sin den Acht seo a bhaineas le leasú agus leathnú an Achta Rialtais Áitiúil (Rátaí a Mhaitheamh), 1940 (Ulmh. 8 de 1940), le chéile.
CUID II.
Luachail a Laghdu go Sealadach chun Criocha Ratuchain.
Léiriú (Cuid II).
3.—(1) Sa Chuid seo den Acht seo—
ciallaíonn “an Coimisinéir” an Coimisinéir Luachála;
ciallaíonn “an tréimhse ordaithe” an tréimhse dár tosach an 27ú lá d'Iúil, 1953, agus dár críoch an 26ú lá d'Iúil, 1956;
ciallaíonn “liosta luachála athscrúdaithe” liosta luachála athscrúdaithe faoi na hAchta Luachála;
ciallaíonn “luacháil” luacháil faoi na hAchta Luachála.
(2) Aon tagairt atá san Acht seo do mhéadú ar luacháil tionóntáin ina bhfuil foirgint nó cuid d'fhorgint, forléireofar í, i gcás tionóntáin ar a bhfuil luacháil a sanntar páirt di d'fhoirgintí, mar thagairt do mhéadú ar an bpáirt sin.
(3) Measfar nach bhfuil feidhm ag an gCuid seo den Acht seo maidir leis na nithe seo a leanas—
(a) tógáil foirginte i gcás inarb é atá sa bhfoirgint iostán a cuireadh ar fáil faoi Achta na Sclábhaithe, 1883 go 1952, nó teach a cuireadh ar fáil faoi Achta Tithe an Lucht Oibre, 1890 go 1952,
(b) tógáil, fairsingiú nó feabhsú foirginte i gcás deontas nó faoiseamh ó rátaí a thabhairt, faoi Achta na dTithe (Gaeltacht), 1929 go 1953, i leith na tógála, an fhairsingithe nó an fheabhsuithe,
(c) tógáil, fairsingiú nó feabhsú foirginte i gcás deontas nó faoiseamh ó rátaí a thabhairt, faoi Achta na dTithe (Forála Airgeadais agus Forála Ilghnéitheacha), 1932 go 1952, Acht na dTithe (Leasú), 1948 (Uimh. 1 de 1948), Acht na dTithe (Leasú), 1950 (Uimh. 25 de 1950), nó Acht na dTithe (Leasú), 1952 (Uimh. 16 de 1952), i leith na tógála, an fhairsingithe nó an fheabhsuithe,
(d) fairsingiú nó feabhsú foirginte i gcás inar iostán a cuireadh ar fáil faoi Achta na Sclábhaithe, 1883 go 1952, nó teach a cuireadh ar fáil faoi Achta Tithe an Lucht Oibre, 1890 go 1952, a fhoirgint agus gur le húdarás áitiúil í,
(e) fairsingiú nó feabhsú foirginte i gcás an fhoirgint a bheith ann i dtosach na tréimhse ordaithe agus an fairsingiú nó an feabhsú a theacht d'obair athruithe, leathnuithe, deisithe nó athnuachana nach fiú d'áireamh,
(f) tógáil, fairsingiú nó feabhsú foirginte i gcás feidhm a bheith ag alt 14 den Valuation (Ireland) Act, 1852, i leith na tógála, an fhairsingithe nó an fheabhsuithe,
(g) tógáil, fairsingiú nó feabhsú foirginte i gcás faoiseamh ó rátaí a thabhairt, faoi alt 9 den Acht um Límistéirí Neamhfhorbartha, 1952 (Uimh. 1 de 1952), i leith na tógála, an fhairsingithe nó an fheabhsuithe,
agus sna hailt ina dhiaidh seo den Chuid seo den Acht seo déanfar “tógáil”, “fairsingiú” agus “feabhsú” d'fhorléiriú dá réir sin.
(4) Déanfar aon tagairt i bhfo-alt (3) den alt seo do shreath Acht nó d'Acht d'fhorléiriú mar thagairt d'aon Acht (arna rith roimh an Acht seo a rith nó dá éis sin) ag leasú nó ag leathnú na sreatha Acht nó an Achta sin.
Luacháil a laghdú go sealadach chun críocha rátúcháin.
4.—(1) I gcás tógáil, fairsingiú nó feabhsú foirginte a thosnú agus a chríochnú i rith na tréimhse ordaithe agus méadú ar luacháil tionóntáin ina bhfuil an fhoirgint nó cuid den fhoirgint a dhéanamh go hiomlán nó go páirteach mar gheall ar an tógáil, an fairsingiú nó an feabhsú sin, measfar luacháil an tionóntáin a bheith, chun críocha rátúcháin, arna laghdú dhá dtrian an mhéaduithe.
(2) San alt seo ciallaíonn “críocha rátúcháin” na críocha seo a leanas (agus na críocha sin amháin), is é sin le rá, measúnú agus tobhach aon ráta a chruinneos údarás áitiúil chun seirbhíse na bliana airgeadais áitiúla a thosnós díreach tar éis tógáil, fairsingiú nó feabhsú na foirginte a chríochnú nó chun seirbhíse na sé bliana airgeadais áitiúla díreach ina dhiaidh sin.
(3) Gan dochar do ghinearáltacht forál fo-ailt (2) den alt seo a shrianas brí “críocha rátúcháin”, achtaítear go sonrach leis seo, d'ainneoin go measfar faoin alt seo luacháil tionóntáin (dá ngairmtear an lán-luacháil sa bhfo-alt seo) a bheith arna laghdú maidir le haon bhliain airgeadais áitiúil, go ndéanfar gach ríomh chun críocha na nAcht Cánach Ioncaim, agus gach ríomh chun críche na dleachta ar aon cheadúnas máil a muirearaítear do réir luachála, amhail agus dá mbeadh an lán-luacháil i bhfeidhm chun gach críche maidir leis an mbliain airgeadais áitiúil sin.
Breitheanna ag an gCoimisinéir agus achomhairc ina gcoinne.
5.—Beidh éifeacht ag na forála seo a leanas chun críocha ailt 4 den Acht seo:
(a) cinnfidh an Coimisinéir cé acu rinneadh nó nach ndearnadh aon mhéadú ar luacháil tionóntáin go hiomlán nó go páirteach mar gheall ar thógáil, fairsingiú nó feabhsú, a tosnaíodh agus a críochnaíodh i rith na tréimhse ordaithe, i gcás foirginte atá, nó a bhfuil cuid di, sa tionóntán;
(b) má chinneann an Coimisinéir go ndearnadh an méadú go hiomlán nó go páirteach mar gheall ar thógáil, fairsingiú nó feabhsú, a tosnaíodh agus a críochnaíodh i rith na tréimhse ordaithe, i gcás foirginte atá, nó a bhfuil cuid di, sa tionóntán, cuirfidh sé an cinneadh sin in iúl ar an liosta luachála athscrúdaithe iomchuí;
(c) mura mbeidh cinneadh den tsórt sin curtha in iúl ar an liosta luachála athscrúdaithe iomchuí, measfar gur léiriú é sin ón gCoimisinéir gur chinn sé nach ndearnadh an méadú sin go hiomlán ná go páirteach mar gheall ar thógáil, fairsingniú nó feabhsú, a tosnaíodh agus a críochnaíodh i rith na tréimhse ordaithe, i gcás foirginte atá, nó a bhfuil cuid di, sa tionóntán;
(d) más rud é, le linn aon luachála d'athscrúdú laistigh de sheacht mbliana tar éis an tógáil, an fairsingniú nó an feabhsú a chríochnú, go bhfaighfear dhá thionóntán nua nó níos mó a bheith in ionad an tseantionóntáin nó na sean-tionóntán ina raibh an fhoirgint, cinnfidh an Coimisinéir i gcás gach ceann de na tionóntáin nua an méid a fhreagraíos don mhéadú luachála a rinneadh go hiomlán nó go páirteach mar gheall ar an tógáil, an fairsingiú nó an feabhsú agus cuirfidh sé an cinneadh sin in iúl ar an liosta luachála athscrúdaithe iomchuí;
(e) féadfaidh aon duine ar cúis mhíshásaimh leis cinneadh a rinne an Coimisinéir faoin alt seo achomharc a dhéanamh i gcoinne an chinnte amhail mar d'fhéadfadh, agus faoi réir na dtórann faoina bhféadfadh, duine ar cúis mhíshasaimh leis luacháil tionóntáin mar bheadh sin luaite sa liosta luachála athscrúdaithe iomchuí achomharc a dhéanamh faoi na hAchta Luachála i gcoinne na luachála sin.
CUID III.
Luacháil a Laghdú go Sealadach (Bun Crannaighe).
Léiriú (Cuid III).
6.—Sa Chuid seo den Acht seo—
ciallaíonn “an contae” contae Dhún na nGall;
ciallaíonn “an ceantar uirbeach” ceantar uirbeach Bhun Crannaighe;
ciallaíonn “bliain airgeadais áitiúil iomchuí” bliain airgeadais áitiúil a sonraítear sa Sceideal a ghabhas leis an Acht seo;
ciallaíonn “an tsuim iomchuí” maidir le bliain airgeadais áitiúil iomchuí, an tsuim a sonraítear sa Sceideal a ghabhas leis an Acht seo i leith na bliana sin.
Luacháil a laghdú go sealadach (Bun Crannaighe).
7.—Nuair a beifear ag cur fo-ailt (6) d'alt 10 den Acht Rialtais Áitiúil, 1946 (Uimh. 24 de 1946), i bhfeidhm maidir leis na caiteachais de chuid comhairle na contae a muirearaítear i mbliain airgeadais áitiúil iomchuí agus is muirir ar an gcontae go hiomlán, beidh éifeacht ag na forála seo a leanas d'ainneoin fo-ailt (7) den alt sin:
(a) measfar gurb ionann luacháil na contae agus an tsuim iomchuí móide iomlán na luachál, do réir na liostaí luachála a bheas i bhfeidhm de thuras na huaire faoi na hAchta Luachála, ar na hoidhreachtáin agus na tionóntáin go léir atá sa chuid den chontae nach bhfuil sa cheantar uirbeach,
(b) measfar gurb ionann luacháil an cheantair uirbigh agus an tsuim iomchuí.
CUID IV.
An tAcht Rialtais Áitiúil (Rátaí a Mhaitheamh), 1940, a Leasú agus a Leathnú.
Leasú agus leathnú.
8.—(1) Leasaítear leis seo fo-alt (1) d'alt 1 den Acht Rialtais Áitiúil (Rátaí a Mhaitheamh), 1940 (Uimh. 8 de 1940), tríd an dáta “an 31ú lá de Mhárta, 1953”, a cuireadh ann leis an Acht Rialtais Áitiúil (Rátaí a Mhaitheamh), 1952 (Uimh. 23 de 1952), a scrios as an míniú ar an abairt “an tréimhse ordaithe” agus an dáta “an 31ú lá de Mhárta, 1954” a chur ina ionad.
(2) Measfar fo-alt (1) den alt seo a theacht i ngníomh ar theacht i ngníomh don Acht Rialtais Áitiúil (Rátaí a Mhaitheamh), 1940.
(3) D'ainneoin na bhfo-alt roimhe seo den alt seo, measfar nach bhfuil feidhm ag an Acht Rialtais Áitiúil (Rátaí a Mhaitheamh), 1940, maidir le haon tógáil, fairsingiú nó feabhsú a tosnaíodh an 27ú lá d'Iúil, 1953, nó dá éis sin, agus san Acht sin déanfar “tógáil”, “fairsingiú” agus “feabhsú” d'fhorléiriú dá réir sin.
AN SCEIDEAL.
Blianta Airgeadais áitiúla Iomchuí agus Suimeanna Iomchuí.
Uimh. Thag. | Bliain airgeadais áitiúil iomchuí | Suim iomchuí |
(1) | (2) | (3) |
1 | An bhliain airgeadais áitiúil dár críoch an 31ú lá de Mhárta, 1955 .. .. ... ... ... ... | £8,550 |
2 | An bhliain airgeadais áitiúil dár críoch an 31ú lá de Mhárta, 1956 ... ... ... ... ... ... | £8,880 |
3 | An bhliain airgeadais áitiúil dár críoch an 31ú lá de Mhárta, 1957 ... ... ... ... ... ... | £9,210 |
4 | An bhliain airgeadais áitiúil dár críoch an 31ú lá de Mhárta, 1958 ... ... ... ... ... ... | £9,540 |
5 | An bhliain airgeadais áitiúil dár críoch an 31ú lá de Mhárta, 1959 ... ... ... ... ... ... | £9,870 |
6 | An bhliain airgeadais áitiúil dár críoch an 31ú lá de Mhárta, 1960 ... ... ... ... ... ... | £10,200 |
7 | An bhliain airgeadais áitiúil dár críoch an 31ú lá de Mhárta, 1961 ... ... ... ... ... ... | £10,530 |
8 | An bhliain airgeadais áitiúil dár críoch an 31ú lá de Mhárta, 1962 ... ... ... ... ... ... | £10,860 |
9 | An bhliain airgeadais áitiúil dár críoch an 31ú lá de Mhárta, 1963 ... ... ... ... ... ... | £11,190 |
10 | An bhliain airgeadais áitiúil dár críoch an 31ú lá de Mhárta, 1964 ... ... ... ... ... ... | £11,520 |
Number 8 of 1954.
LOCAL GOVERNMENT (TEMPORARY REDUCTION OF VALUATION) ACT, 1954.
ARRANGEMENT OF SECTIONS
Preliminary and General
Section | |
Temporary Reduction of Valuation for Rating Purposes.
Temporary Reduction of Valuation (Buncrana).
Amendment and Extension of Local Government (Remission of Rates) Act, 1940.
Relevant Local Financial Years and Appropriate Amounts.
Acts Referred to | |
No. 8 of 1940 | |
No. 1 of 1948 | |
No. 25 of 1950 | |
No. 16 of 1952 | |
No. 1 of 1952 | |
No. 24 of 1946 | |
No. 23 of 1952 | |
Number 8 of 1954.
LOCAL GOVERNMENT (TEMPORARY REDUCTION OF VALUATION) ACT, 1954.
PART I.
Preliminary and General.
Short title.
1.—This Act may be cited as the Local Government (Temporary Reduction of Valuation) Act, 1954.
Collective citation.
2.—The Local Government (Remission of Rates) Acts, 1940 to 1952, and so much of this Act as relates to the amendment and extension of the Local Government (Remission of Rates) Act, 1940 (No. 8 of 1940), may be cited together as the Local Government (Remission of Rates) Acts, 1940 to 1954.
PART II.
Temporary Reduction of Valuation for Rating Purposes.
Interpretation (Part II).
3.—(1) In this Part of this Act—
“the Commissioner” means the Commissioner of Valuation;
“the prescribed period” means the period beginning on the 27th day of July, 1953, and ending on the 26th day of July, 1956;
“revised valuation list” means a revised valuation list under the Valuation Acts;
“valuation” means a valuation under the Valuation Acts.
(2) Any reference in this Act to an increase in the valuation of a tenement including a building or part of a building shall, in the case of a tenement having a valuation portion of which is assigned to buildings, be construed as a reference to an increase in that portion.
(3) This Part of this Act shall be deemed not to apply in respect of—
(a) the erection of a building where the building is a cottage provided under the Labourers Acts, 1883 to 1952, or a house provided under the Housing of the Working Classes Acts, 1890 to 1952,
(b) the erection, enlargement or improvement of a building where a grant or relief from rates is, by reference to the erection, enlargement or improvement, given under the Housing (Gaeltacht) Acts, 1929 to 1953,
(c) the erection, enlargement or improvement of a building where a grant or relief from rates is, by reference to the erection, enlargement or improvement, given under the Housing (Financial and Miscellaneous Provisions) Acts, 1932 to 1952, the Housing (Amendment) Act, 1948 (No. 1 of 1948), the Housing (Amendment) Act, 1950 (No. 25 of 1950), or the Housing (Amendment) Act, 1952 (No. 16 of 1952),
(d) the enlargement or improvement of a building where the building, being a cottage provided under the Labourers Acts, 1883 to 1952, or a house provided under the Housing of the Working Classes Acts, 1890 to 1952, is owned by a local authority,
(e) the enlargement or improvement of a building, being a building existing at the commencement of the prescribed period, where the enlargement or improvement results from carrying out a work of trivial nature of alteration, extension, repair or renewal,
(f) the erection, enlargement or improvement of a building where, by reference to the erection, enlargement or improvement, section 14 of the Valuation (Ireland) Act, 1852, applies, or
(g) the erection, enlargement or improvement of a building where, by reference to the erection, enlargement or improvement, a remission of rates has been granted under section 9 of the Undeveloped Areas Act, 1952 (No. 1 of 1952),
and in the subsequent sections of this Part of this Act “erection”, “enlargement” and “improvement” shall be construed accordingly.
(4) Any reference in subsection (3) of this section to a series of Acts or an Act shall be construed as including a reference to any Act (whether passed before or after the passing of this Act) amending or extending that series or Act.
Temporary reduction of valuation for rating purposes.
4.—(1) Where the erection, enlargement or improvement of a building is begun and completed during the prescribed period and an increase in the valuation of a tenement including the building or part of the building is made by reason solely or partly of the erection, enlargement or improvement, the valuation of the tenement shall be deemed to be reduced for rating purposes by two-thirds of the increase.
(2) In this section “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 building or for the service of the next following six local financial years.
(3) Without prejudice to the generality of the provisions of subsection (2) of this section restricting the meaning of “rating purposes”, it is hereby enacted in particular that notwithstanding the valuation (in this subsection 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, and every computation for the purpose of the duty on any excise licence charged by reference to valuation, shall be made in like manner as if the full valuation were in force for all purposes in relation to that local financial year.
Determinations by the Commissioner and appeals therefrom.
5.—The following provisions shall have effect for the purposes of section 4 of this Act:
(a) the Commissioner shall determine whether any increase in the valuation of a tenement was or was not made by reason solely or partly of the erection, enlargement or improvement, begun and completed during the prescribed period, of a building which, or part of which, is included in the tenement;
(b) where the Commissioner determines that the increase was made by reason solely or partly of the erection, enlargement or improvement, begun and completed during the prescribed period, of a building which, or part of which, is included in the tenement, he shall indicate that determination on the appropriate revised valuation list;
(c) where no such indication appears on the appropriate revised valuation list, that fact shall be taken to be an indication by the Commissioner that he has determined that the increase was not made by reason solely or partly of the erection, enlargement or improvement, begun and completed during the prescribed period, of a building which, or part of which, is included in the tenement;
(d) where, at any revision of valuations within seven years after the completion of the erection, enlargement or improvement, two or more new tenements are found to exist in place of the former tenement or tenements in which the building was included, the Commissioner shall determine in the case of each of the new tenements the amount which constitutes the increase in valuation made by reason solely or partly of the erection, enlargement or improvement and shall indicate that determination in the appropriate revised valuation list;
(e) any person aggrieved by a determination made by the Commissioner under this section may appeal against the 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 that valuation.
PART III.
Temporary Reduction of Valuation (Buncrana).
Interpretation (Part III).
6.—In this Part of this Act—
“the county” means the county of Donegal;
“the urban district” means the urban district of Buncrana;
“relevant local financial year” means a local financial year specified in the Schedule to this Act;
“the appropriate amount” means, in relation to a relevant local financial year, the amount specified in the Schedule to this Act in respect of that year.
Temporary reduction of valuation (Buncrana).
7.—In applying subsection (6) of section 10 of the Local Government Act, 1946 (No. 24 of 1946), in relation to the expenses of the council of the county which are charged in a relevant local financial year and are county-at-large charges, the following provisions shall have effect notwithstanding subsection (7) of that section:
(a) the valuation of the county shall be taken to be the appropriate amount plus the total of the valuations appearing in the valuation lists for the time being in force under the Valuation Acts of all the hereditaments and tenements in the portion of the county which is not the urban district,
(b) the valuation of the urban district shall be taken to be the appropriate amount.
PART IV.
Amendment and Extension of Local Government (Remission of Rates) Act, 1940.
Amendment and extension.
8.—(1) Subsection (1) of section 1 of the Local Government (Remission of Rates) Act, 1940 (No. 8 of 1940), is hereby amended by the deletion, in the definition of the expression “the prescribed period”, of the date “the 31st day of March, 1953”, inserted therein by the Local Government (Remission of Rates) Act, 1952 (No. 23 of 1952), and the substitution therefor of the date “the 31st day of March, 1954”.
(2) Subsection (1) of this section shall be deemed to have come into operation on the coming into operation of the Local Government (Remission of Rates) Act, 1940.
(3) Notwithstanding the foregoing subsections of this section, the Local Government (Remission of Rates) Act, 1940 shall be deemed not to apply in respect of any erection, enlargement or improvement begun on or after the 27th day of July, 1953, and in that Act “erection”, “enlargement” and “improvement” shall be construed accordingly.
SCHEDULE.
Relevant Local Financial Years and Appropriate Amounts.
Ref. No. | Relevant local financial year | Appropriate amount |
(1) | (2) | (3) |
1 | Local financial year ending on the 31st day of March, 1955 | £8,550 |
2 | Local financial year ending on the 31st day of March, 1956 | £8,880 |
3 | Local financial year ending on the 31st day of March, 1957 | £9,210 |
4 | Local financial year ending on the 31st day of March, 1958 | £9,540 |
5 | Local financial year ending on the 31st day of March, 1959 | £9,870 |
6 | Local financial year ending on the 31st day of March, 1960 | £10,200 |
7 | Local financial year ending on the 31st day of March, 1961 | £10,530 |
8 | Local financial year ending on the 31st day of March, 1962 | £10,860 |
9 | Local financial year ending on the 31st day of March, 1963 | £11,190 |
10 | Local financial year ending on the 31st day of March, 1964 | £11,520 |