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Uimhir 43 de 1933.
ACHT UM RÁTAÍ AR THALAMH THALMHAÍOCHTA (FAOISEAMH), 1933.
Mínithe.
1.—(1) San Acht so—
cialluíonn an abairt “an tAire” an tAire Rialtais Áitiúla agus Sláinte Puiblí;
ní fholuíonn an focal “contae” contae-bhuirg;
cialluíonn an abairt “talamh talmhaíochta” talamh a tuairiscítear mar thalamh thalmhaíochta sna liostaí luachála fé sna hAchtanna Luachála;
cialluíonn an abairt “tionóntachán tailimh thalmhaíochta” ionoighreacht na tionóntachán ionrátuithe is talamh talmhaíochta i bpáirt no go hiomlán;
cialluíonn an abairt “líomatáiste rátúcháin”—
(a) nuair a húsáidtear í maidir le comhairle chontae, an chontae sin ach gan aon bhailecheanntair inti d'áireamh mar chuid di, agus
(b) nuair a húsáidtear í maidir le comhairle bhailecheanntair, an bailecheanntar san.
(2) Féadfaidh comhairle chontae no bhailecheanntair, más ceart san dar leo, a dhearbhú nách talamh talmhaíochta chun crícheanna an Achta so an talamh is clós do thigh chomhnaithe áirithe i líomatáiste rátúcháin chomhairle na contae no an bhailecheanntair sin (pe'ca aca é) agus leis sin ní bheidh an talamh san ina thalamh thalmhaíochta chun na gcrícheanna san.
An luacháil áirithe d'fháil amach.
2.—(1) Déanfar an luacháil áirithe bheidh, chun crícheanna an Achta so, ar aon talamh talmhaíochta in aon chontae áirithe d'fháil amach do réir na bhforálacha so leanas, sé sin le rá:—
(a) i gcás gan duine do bheith rátuithe ach alos aon tionóntacháin thailimh thalmhaíochta amháin sa chontae sin agus nách mó ná deich bpúint luacháil an tailimh thalmhaíochta sa tionóntachán san fé sna hAchtanna Luachála, isé luacháil áirithe bheidh ar an talamh talmhaíochta san ná an luacháil atá air fé sna hAchtanna Luachála;
(b) i gcás duine do bheith rátuithe alos dhá thionóntachán thailimh thalmhaíochta no níos mó sa chontae sin agus nách mó ná deich bpúint méid iomlán luachálanna an tailimh thalmhaíochta go léir sna tionóntacháin sin fé sna hAchtanna Luachála, isé luacháil áirithe bheidh ar an talamh talmhaíochta i ngach tionóntachán díobh san ná an luacháil atá air fé sna hAchtanna Luachála;
(c) i gcás duine do bheith rátuithe fén Acht Rialtais Áitiúla (Rátaí ar Thithe Comhnaithe Beaga), 1928 (Uimh. 4 de 1928), mar únaer alos dhá thionóntachán thailimh thalmhaíochta no níos mó sa chontae sin, isé luacháil áirithe bheidh ar an talamh talmhaíochta i ngach tionóntachán díobh san ná an luacháil atá air fé sna hAchtanna Luachála;
(d) i gcás údaráis áitiúla do bheith rátuithe alos dhá thionóntachán thailimh thalmhaíochta no níos mó is leis an údarás áitiúil sin no atá ar seilbh acu maidir le hiostáin sclábhuithe do cuireadh ar fáil fé Achtanna na Sclábhuithe, 1883 go 1931, isé luacháil áirithe bheidh ar an talamh talmhaíochta i ngach tionóntachán díobh san ná an luacháil atá air fé sna hAchtanna Luachála no deich bpúint, pe'ca suim acu san is lugha i ngach cás;
(e) i gcás gan Coimisiún Talmhan na hÉireann do bheith rátuithe ach alos aon tionóntacháin thailimh thalmhaíochta amháin sa chontae sin agus gur mó ná deich bpúint luacháil an tailimh thalmhaíochta sa tionóntachán san fé sna hAchtanna Luachála, isé luacháil áirithe bheidh ar an talamh talmhaíochta san ná deich bpúint;
(f) i gcás Coimisiún Talmhan na hÉireann do bheith rátuithe alos dhá thionóntachán thailimh thalmhaíochta no níos mó sa chontae sin agus gur mó ná deich bpúint méid iomlán luachálanna an tailimh thalmhaíochta go léir sna tionóntacháin sin fé sna hAchtanna Luachála, isé luacháil áirithe bheidh ar an talamh talmhaíochta i ngach tionóntachán díobh san ná an luacháil atá air fé sna hAchtanna Luachála no deich bpúint, pe'ca suim acu san is lugha i ngach cás;
(g) beidh feidhm ag an bhforáil seo leanas i gcás gan feidhm do bheith ag aon cheann do sna míreanna san roimhe seo den alt so agus sa chás san amháin, sé sin le rá:—
(i) i gcás gan duine do bheith rátuithe ach alos aon tionóntacháin thailimh thalmhaíochta amháin sa chontae sin, isé luacháil áirithe bheidh ar an talamh talmhaíochta sa tionóntachán san ná deich bpúint, agus
(ii) i gcás duine do bheith rátuithe alos dhá thionóntachán thailimh thalmhaíochta no níos mó sa chontae sin, tuigfear chun crícheanna an Achta so gur aon tionóntachán tailimh thalmhaíochta amháin na tionóntacháin sin le chéile, agus isé luacháil áirithe bheidh ar an talamh talmhaíochta san aon tionóntachán amháin sin ná deich bpúint.
(2) San alt so léireofar an focal “contae” mar fhocal a chialluíonn an chontae, agus gach bailecheanntar atá sa chontae sin agus a luaidhtear sa dara colún den Sceideal a ghabhann leis an Acht so d'áireamh mar chuid di, ach gan aon cheann de sna bailecheanntair eile atá sa chontae sin d'áireamh mar chuid di,
Suidheamh tailimh thalmhaíochta is cuid den aon tionóntachán amháin.
3.—(1) Más rud é—
(a) go dtuigtear, de bhuadh an ailt deiridh sin roimhe seo, dhá thionóntachán thailimh thalmhaíochta no níos mó do bheith, le chéile, in aon tionóntachán amháin chun crícheanna an Achta so, agus
(b) gur i líomatáiste rátúcháin comhairle contae atá aon cheann de sna tionóntacháin sin suidhte, agus
(c) gur i líomatáiste rátúcháin comhairle bailecheanntair atá aon cheann eile de sna tionóntacháin sin suidhte, tuigfear, chun crícheanna na bhforálacha ina dhiaidh seo den Acht so, an talamh talmhaíochta san aon tionóntachán amháin sin do bheith suidhte i líomatáiste rátúcháin comhairle na contae sin.
(2) Déanfar tagairtí sna forálacha ina dhiaidh seo den Acht so do thalamh thalmhaíochta atá suidhte i líomatáiste rátúcháin áirithe do léiriú mar thagairtí fholuíonn tagairtí do thalamh thalmhaíochta tuigtear do réir an ailt seo do bheith suidhte sa líomatáiste rátúcháin sin agus mar thagairtí ná foluíonn tagairtí do thalamh thalmhaíochta tuigtear do réir an ailt seo do bheith suidhte i líomatáiste rátúcháin eile.
Míniú ar chion áirithe.
4.—Isé is cion áirithe, chun crícheanna an Achta so, de luacháil áirithe aon tailimh thalmhaíochta ná an méid sin den luacháil áirithe sin go mbeidh idir é agus an luacháil áirithe sin an cothrom céanna bheidh idir an deontas is iníoctha fén Acht so le comhairle na contae no an bhailecheanntair gur ina líomatáiste rátúcháin atá an talamh talmhaíochta san suidhte agus méid iomlán luachálanna áirithe uile an tailimh thalmhaíochta atá suidhte sa líomatáiste rátúcháin sin.
Deontaisí do chomhairlí contae agus do chomhairlí bailecheanntair.
5.—(1) Déanfaidh an tAire Airgid, sa bhliain airgeadais dar tosach an 1adh lá d'Abrán, 1933, deontaisí gurb é a méid iomlán ná suim £250,000 (dhá chéad agus caoga míle púnt) do dheonadh, amach as airgead a sholáthróidh an tOireachtas, do chomhairlí fé seach na gcontaethe agus na mbailecheanntar uile agus fé seach a luaidhtear sa chéad cholún agus sa dara colún fé seach den Sceideal a ghabhann leis an Acht so.
(2) Isé méid an deontais a deonfar fén alt so do chomhairle gach contae luaidhtear sa chéad cholún den Sceideal a ghabhann leis an Acht so agus do chomhairle gach bailecheanntair a luaidhtear sa dara colún den Sceideal san ná an tsuim a luaidhtear sa tríú colún den Sceideal san os coinne ainme contae no bailecheanntair (pe'ca aca é) na comhairle sin sa chéad cholún no sa dara colún den Sceideal san.
Na deontaisí d'úsáid.
6.—(1) An deontas a deonfar fén Acht so d'aon chomhairle chontae no bhailecheanntair déanfaidh an chomhairle sin é d'úsáid chun suime do lomháil, do réir an Achta so, do gach duine atá rátuithe alos tailimh thalmhaíochta, atá suidhte i líomatáiste rátúcháin na comhairle sin, i gcóir seirbhíse na bliana airgeadais áitiúla dar tosach an 1adh lá d'Abrán, 1933.
(2) Isé méid a lomhálfaidh comhairle d'éinne fén alt so ná suim is có-ionann le pé ceann acu so leanas is lugha, sé sin le rá:—
(a) an cion áirithe den luacháil áirithe (mar a mínítear san leis an Acht so) a bheidh ar an talamh thalmhaíochta atá suidhte i líomatáiste rátúcháin na comhairle sin agus gur ina thaobh atá an duine sin rátuithe i gcóir seirbhíse na bliana airgeadais áitiúla dar tosach an 1adh lá d'Abrán, 1933;
(b) méid na rátaí is iníochta ag an duine sin leis an gcomhairle sin in aghaidh na bliana airgeadais sin.
(3) Gach suim a lomhálfaidh comhairle fén alt so lomhálfar í—
(a) tríd an gcomhairle sin do thabhairt nóta no ráitis (dá ngairmtear nóta creidiúna san Acht so) don duine bheidh i dteideal na suime sin do lomháil do á dhearbhú é do bheith i dteideal creidiúna d'fháil alos méid na suime sin i gcoinne rátaí is iníoctha aige leis an gcomhairle sin in aghaidh na bliana airgeadais áitiúla dar tosach an 1adh lá d'Abrán, 1933, no in aghaidh aon bhliana airgeadais áitiúla roimhe sin; no
(b) tré laigheadú do dhéanamh do réir an chéad fho-ailt ina dhiaidh seo ar na rátaí dob iníochta mara mbeadh san ag an duine sin leis an gcomhairle sin in aghaidh na bliana airgeadais áitiúla dar tosach an 1adh lá d'Abrán, 1933.
(4) I gcás comhairle do chinneadh suim do lomháil fén alt so tré laigheadú do dhéanamh ar na rátaí in aghaidh na bliana airgeadais áitiúla dar tosach an 1adh lá d'Abrán, 1933, dob iníoctha mara mbeadh san leis an gcomhairle sin ag an duine bheidh i dteideal na suime sin do lomháil do, beidh éifeacht ag na forálacha so leanas, sé sin le rá:—
(a) i gcás an duine sin do bheith rátuithe ag an gcomhairle sin alos tionóntacháin amháin do thalamh thalmhaíochta atá suidhte i líomatáiste rátúcháin na comhairle sin, déanfaidh an chomhairle sin an tsuim sin do lomháil tré laigheadú, is có-ionann le méid na suime sin, do dhéanamh ar na rátaí in aghaidh na bliana airgeadais áitiúla san dob iníochta mara mbeadh san ag an duine sin leis an gcomhairle sin alos an tionóntacháin sin;
(b) i gcás an duine sin do bheith rátuithe ag an gcomhairle sin alos dhá thionóntachán thailimh thalmhaíochta no níos mó atá suidhte i líomatáiste rátúcháin na comhairle sin, déanfaidh an chomhairle sin—
(i) an tsuim sin do lomháil tré laigheadú, is có-ionann le méid na suime sin, do dhéanamh ar na rátaí in aghaidh na bliana airgeadais áitiúla san dob iníoctha mara mbeadh san ag an duine sin leis an gcomhairle sin alos pé ceann de sna tionóntacháin sin a cheapfaidh an chomhairle sin, no
(ii) an tsuim sin do roinnt i pé scaireanna is oiriúnach leis an gcomhairle sin idir an dá thionóntachán san no níos mó de sna tionóntacháin sin a cheapfaidh an chomhairle sin, agus déanfaid, maidir le gach tionóntachán a ceapfar amhlaidh, laigheadú, is có-ionann le scair na suime sin a roinnfear amhlaidh ina thaobh, ar na rátaí in aghaidh na bliana airgeadais sin dob iníoctha mara mbeadh san ag an duine sin leis an gcomhairle sin alos an tionóntacháin sin:
(c) gach laigheadú déanfar ar rátaí fén bhfo-alt so taisbeánfar é ar nóta éilithe na rátaí sin.
(5) Féadfaidh comhairle nóta creidiúna ar bith do thabhairt amach fén alt so i gceachtar slí acu so leanas, sé sin le rá:—
(a) tríd an nóta creidiúna san do sheachadadh don duine bheidh i dteideal na suime bheidh á lomháil de bharr an nóta creidiúna san do thabhairt amach no tré n-a sheachadadh dá ghníomhaire dlí-údaruithe;
(b) tríd an nóta creidiúna san do chur tríd an bpost i gclúdach fé ainm an duine sin agus fén seoladh atá i leabhair na comhairle sin chun seirbheála éileamh maidir le rátaí a deintear ar an duine sin alos an tionóntacháin le n-a mbaineann an nóta creidiúna san.
Nótaí creidiúna do ghlacadh mar íocaíocht.
7.—(1) Gach nóta creidiúna do bhéarfaidh comhairle chontae no bhailecheanntair amach fén Acht so d'éinne agus a thairgfidh an duine sin an 31adh lá de Mhárta, 1934, no roimhe sin chun no mar chabhair chun aon ráta d'íoc do ghearr an chomhairle sin ar an duine sin i gcóir seirbhíse na bliana airgeadais áitiúla dar tosach an 1adh lá d'Abrán, 1933, no i gcóir seirbhíse aon bhliana airgeadais áitiúla roimhe sin, déanfaidh an chomairle sin é do ghlacadh agus do thógaint mar íocaíocht airgid i méid an nóta chreidiúna san.
(2) Gach duine dá dtabharfaidh comhairle chontae no bhailecheanntair nóta creidiúna amach fén Acht so agus a bheidh tar éis íocaíochta do dhéanamh, roimh an Acht so do rith no dá éis sin no go leathrannach roimh an Acht so do rith agus go leathrannach dá éis sin, sna rátaí uile i gcóir seirbhíse na bliana airgeadais áitiúla dar tosach an 1adh lá d'Abrán, 1933, do ghearr an chomhairle sin air alos aon tailimh thalmhaíochta atá suidhte i líomatáiste rátúcháin na comhairle sin, beidh sé i dteideal, ar an nóta creidiúna san do sheachadadh don chomhairle sin an 31adh lá de Mhárta, 1934, no roimhe sin, aisíoc d'fháil ón gcomhairle sin sa mhéid sin de sna rátaí sin d'íoc sé amhlaidh is có-ionann le méid an nóta chreidiúna san.
(3) Féadfaidh duine dá dtabharfar nóta creidiúna amach fén Acht so tairbhe fho-ailt (1) den alt so d'éileamh maidir le cuid de mhéid an nóta chreidiúna san agus tairbhe fho-ailt (2) den alt so d'éileamh maidir le hiarmhéid an mhéide sin, agus pé uair a déanfar an t-éileamh san beidh baint ag na fo-ailt sin fé seach le codanna fé seach méide an nóta chreidiúna san fé is dá mba mhéid iomlán nóta chreidiúna gach cuid díobh san.
An tAcht Rialtais Áitiúla (Rátaí ar Thithe Comhnaithe Beaga), 1928, do chur i mbaint.
8.—(1) Chun crícheanna ailt 6 den Acht Rialtais Áitiúla (Rátaí ar Thithe Comhnaithe Beaga), 1928 (Uimh. 4 de 1928) (dá ngairmtear an tAcht san san alt so) agus chun crícheanna an ailt sin mar a cuirtear i mbaint é tré alt 9 den Acht san, tuigfear gurab é is méid d'aon ráta le n-a mbaineann an tAcht san agus do gearradh ar dhuine bheidh i dteideal suime do lomháil do fén Acht so alos an ráta san ná an méid den ráta san a bheidh fágtha tar éis méid na suime bheidh le lomháil amhlaidh do bhaint as.
(2) Pé uair a bheidh údarás rátúcháin, mar a mínítear san leis an Acht san, ina n-únaer ar thigh comhnaithe beag do réir bhrí an Achta san, bainfidh an tAcht so leis an údarás rátúcháin sin maidir leis an tigh comhnaithe beag san fé is dá mba dhuine an t-údarás rátúcháin sin ar ar ghearr an t-údarás rátúcháin sin ráta alos an tighe chomhnaithe bhig sin i gcóir seirbhíse na bliana airgeadais áitiúla dar tosach an 1adh lá d'Abrán, 1933, agus go n-íocfadh an t-údarás rátúcháin sin, an 31adh lá de Mhárta, 1934, no roimhe sin, an ráta tuigeadh amhlaidh do bheith gearrtha.
(3) Má lomháltar suim d'éinne fén Acht so ní chuirfidh san an duine sin o theideal do bheith aige chun tairbhe forálacha fo-ailt (1) d'alt 10 den Acht san má bhaineann agus sa mhéid go mbaineann na forálacha san leis.
Cad déanfar le farasbár deontaisí ná húsáidfear.
9.—Aon fharasbár, den deontas a deonfar fén Acht so do chomhairle chontae no bhailecheanntair, a fhanfaidh ar láimh na comhairle sin an 1adh lá d'Abrán. 1934. agus nách féidir, ag féachaint d'fhorálacha an Achta so, don chomhairle sin a úsáid go dlíthiúil chun suimeanna do lomháil alos rátaí ar thalamh thalmhaíochta fén Acht so, déanfaidh an chomhairle sin é d'úsáid go generálta mar chabhair chun faoisimh do thabhairt do dhaoine go mbeidh ortha, aon bhliain airgeadais ina dhiaidh sin, rátaí ar thalamh thalmhaíochta d'íoc leis an gcomhairle sin.
Suimeanna bheidh le lomháil d'áireamh.
10.—Nuair a bheidh méid aon tsuime bheidh le lomháil á dhéanamh amach chun crícheanna an Achta so ní tabharfar áird ar aon chodán de phingin is lugha ná leith-phingin agus áirmheofar mar phingin aon chodán de phingin is có-ionann le leithphingin no is mó ná san.
Orduithe agus treoracha ón Aire.
11.—(1) Féadfaidh an tAire orduithe no treoracha, generálta no áirithe, maidir leis an Acht so do chur i bhfeidhm, do thabhairt do chomhairlí contaethe agus do chomhairlí bailecheanntar no d'aon chomhairle den tsórt san, pé orduithe no treoracha chífear don Aire do bheith riachtanach no ceart chun feidhmithe an Achta so do chur in áirithe no do chur in usacht.
(2) Gach ordú no treoir do thug an tAire uaidh roimh an Acht so do rith, agus le n-a mbeadh údarás an fho-ailt sin roimhe seo den alt so dá mba tar éis an Achta so do rith do bhéarfaí é, tuigfear gur fé údarás an fho-ailt sin do tugadh é.
(3) Beidh sé de dhualgas ar gach comhairle chontae no bhailecheanntair gach ordú agus treoir do chólíonadh bhéarfaidh an tAire uaidh no tuigfear do bheith tugtha uaidh ag an Aire fén alt so don chomhairle sin agus tuigfear, maidir le gach gníomh ar n-a dhéanamh (pe'ca roimh an Acht so do rith é no dá éis sin) ag aon chomhairle den tsórt san do réir aon orduithe no treorach den tsórt san, gur fé údarás an Achta so do rinneadh no deintear é agus beidh éifeacht ag an ngníomh san agus (más roimh an Acht so do rith do rinneadh é) tuigfear éifeacht do bheith riamh aige dá réir sin.
(4) Gach gníomh do rinne comhairle chontae no bhailecheanntair sara ndearnadh agus le súil go ndéanfaí an tAcht so do rith beidh aige agus tuigfear go raibh riamh aige an dleathacht agus an éifeacht sin uile (más ann dóibh) do bheadh aige dá mbeadh an tAcht so i bhfeidhm nuair do rinneadh an gníomh san.
Gearr-theideal.
12.—Féadfar an tAcht um Rátaí ar Thalamh Thalmhaíochta (Faoiseamh), 1933, do ghairm den Acht so.
SCEIDEAL.
Méideanna na nDeontas.
Contaethe. | Bailecheanntair. | Méid an Deontais. | ||||||
£ | ||||||||
Ceatharlach | .. | .. | .. | -- | 2,813 | |||
An Cabhán | .. | .. | .. | -- | 13,945 | |||
An Cabhán | .. | .. | 38 | |||||
An Clár | .. | .. | .. | -- | .. | 11,458 | ||
Corcaigh Theas | .. | .. | -- | .. | 8,570 | |||
Corcaigh Thuaidh agus Thiar | -- | .. | 14,956 | |||||
Maghchromtha | .. | .. | 48 | |||||
Magh Ealla | .. | .. | .. | 34 | ||||
Mainistir na Coran | .. | 8 | ||||||
An Pasáiste | .. | .. | 5 | |||||
An Sciobairín | .. | .. | 40 | |||||
Dún na nGall | .. | .. | -- | .. | 12,139 | |||
Bun Crannaighe | .. | .. | 43 | |||||
Bun Dobhráin | .. | .. | 44 | |||||
Baile Atha Cliath | .. | .. | -- | .. | 3,034 | |||
Gaillimh | .. | .. | .. | -- | .. | 20,817 | ||
Ciarraighe | .. | .. | .. | -- | .. | 12,049 | ||
Cill Dara | .. | .. | .. | -- | .. | 4,156 | ||
Baile Atha hI | .. | .. | 43 | |||||
Nás na Ríogh | .. | .. | 97 | |||||
Cill Choinnigh | .. | .. | -- | .. | 6,741 | |||
Laoighis | .. | .. | .. | -- | .. | 5,892 | ||
Liathdruim | .. | .. | .. | -- | .. | 8,161 | ||
Luimneach | .. | .. | .. | -- | .. | 10,358 | ||
Longphort | .. | .. | .. | -- | .. | 5,264 | ||
Longphort | .. | .. | .. | 62 | ||||
Lughbhaidh | .. | .. | .. | -- | .. | 4,196 | ||
Muigheo | .. | .. | .. | -- | .. | 18,309 | ||
Béal Atha an Fheadha | .. | 54 | ||||||
Caisleán an Bharraigh | .. | 37 | ||||||
Cathair na Mart | .. | .. | 67 | |||||
An Mhidhe | .. | .. | .. | -- | .. | 7,909 | ||
Muineachán | .. | .. | .. | -- | .. | 10,042 | ||
Carraig Machaire Ruis | .. | 10 | ||||||
Caisleán Mathghamhnach | 4 | |||||||
Muineachán | .. | .. | 8 | |||||
Ua bhFáilghe | .. | .. | -- | .. | 6,138 | |||
Tulach Mhór | .. | .. | 87 | |||||
Ros Comán | .. | .. | .. | -- | .. | 13,708 | ||
Sligeach | .. | .. | .. | -- | .. | 10,354 | ||
Tiobrad Arann, an Trian | ||||||||
Thuaidh | .. | .. | .. | -- | .. | 6,439 | ||
Aonach Urmhumhan | .. | 90 | ||||||
Tiobrad Arann, an Trian | ||||||||
Theas | .. | .. | .. | -- | .. | 7,253 | ||
Tiobrad Arann | .. | .. | 71 | |||||
Portláirge | .. | .. | .. | -- | .. | 4,612 | ||
An Iarmhidhe | .. | .. | -- | .. | 6,739 | |||
Loch gCarman | .. | .. | -- | .. | 8,103 | |||
Cill Mantán | .. | .. | .. | -- | .. | 4,844 | ||
An tlnbhcar Mór | .. | .. | 51 | |||||
An tIomlán | .. | .. | £250,000 | |||||
Number 43 of 1933.
RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1933.
ARRANGEMENT OF SECTIONS
Section | |
Location of agricultural land forming part of a single tenement. | |
Application of Local Government (Rates on Small Dwellings) Act, 1928. | |
Act Referred to | |
No. 4 of 1928 | |
Number 43 of 1933.
RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1933.
Definitions.
1.—(1) In this Act—
the expression “the Minister” means the Minister for Local Government and Public Health;
the word “county” does not include a county borough;
the; expression “agricultural land” means land described as agricultural land in the valuation lists under the Valuation Acts;
the expression “tenement of agricultural land” means a rateable hereditament or tenement which consists wholly or partly of agricultural land;
the expression “rating area” means—
(a) when used in relation to the council of a county, such county exclusive of any urban districts therein, and
(b) when used in relation to the council of an urban district, such urban district.
(2) The council of a county or of an urban district may, if they think proper, declare that the land within the curtilage of a specified dwelling-house in the rating area of the council of such county or urban district (as the case may be) shall not be agricultural land for the purposes of this Act, and thereupon such land shall not be agricultural land for the said purposes.
Ascertainment of specified valuation.
2.—(1) The specified valuation for the purposes of this Act of any agricultural land in any particular county shall be ascertained in accordance with the following provisions, that is to say:—
(a) where a person is rated in respect of only one tenement of agricultural land in such county and the valuation under the Valuation Acts of the agricultural land included in such tenement does not exceed ten pounds, the specified valuation of such agricultural land shall be the valuation thereof under the Valuation Acts;
(b) where a person is rated in respect of two or more tenements of agricultural land in such county and the total amount of the valuations under the Valuation Acts of all the agricultural land included in such tenements does not exceed ten pounds, the specified valuation of the agricultural land included in each such tenement shall be the valuation thereof under the Valuation Acts;
(c) where a person is rated under the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928), as owner in respect of two or more tenements of agricultural land in such county, the specified valuation of the agricultural land included in each such tenement shall be the valuation thereof under the Valuation Acts;
(d) where a local authority is rated in respect of two or more tenements of agricultural land owned or held by such local authority in connection with labourers' cottages provided under the Labourers Acts, 1883 to 1931, the specified valuation of the agricultural land included in each such tenement shall be the valuation thereof under the Valuation Acts or the sum of ten pounds, whichever is in each case the lesser;
(e) where the Irish Land Commission is rated in respect of only one tenement of agricultural land in such county and the valuation under the Valuation Acts of the agricultural land included in such tenement exceeds ten pounds, the specified valuation of such agricultural land shall be ten pounds;
(f) where the Irish Land Commission is rated in respect of two or more tenements of agricultural land in such county and the total amount of the valuations under the Valuation Acts of all the agricultural land included in such tenements exceeds ten pounds, the specified valuation of the agricultural land included in each such tenement shall be the valuation thereof under the Valuation Acts or ten pounds, whichever is in each case the lesser;
(g) the following provision shall apply where, but only where, none of the foregoing paragraphs of this section applies, that is to say:—
(i) where a person is rated in respect of only one tenement of agricultural land in such county, the specified valuation of the agricultural land included in such tenement shall be ten pounds, and
(ii) where a person is rated in respect of two or more tenements of agricultural land in such county, such tenements shall for the purposes of this Act be deemed to form together a single tenement of agricultural land, and the specified valuation of the agricultural land included in such single tenement shall be ten pounds.
(2) In this section the word “county” shall be construed as meaning the county inclusive of all urban districts which are situate in such county and are mentioned in the second column of the Schedule to this Act and exclusive of all other urban districts situate in such county.
Location of agricultural land forming part of a single tenement.
3.—(1) Where—
(a) two or more tenements of agricultural land are deemed by virtue of the immediately preceding section to form together a single tenement for the purposes of this Act, and
(b) any one of such tenements is situate in the rating area of the council of a county, and
(c) any other of such tenements is situate in the rating area of the council of an urban district, the agricultural land included in such single tenement shall be deemed for the purposes of the subsequent provisions of this Act to be situate in the rating area of the council of such county.
(2) References in the subsequent provisions of this Act to agricultural land situate in a particular rating area shall be construed as including references to agricultural land deemed by this section to be situate in such rating area, and as excluding references to agricultural land deemed by this section to be situate in another rating area.
Definition of specified proportion.
4.—The specified proportion for the purposes of this Act of the specified valuation of any agricultural land shall be that amount of such specified valuation which bears to such specified valuation the same proportion as the grant payable under this Act to the council of the county or urban district in whose rating area such agricultural land is situate bears to the aggregate amount of all the specified valuations of agricultural land situate in such rating area.
Grants to county and urban district councils.
5.—(1) The Minister for Finance shall, in the financial year beginning on the 1st day of April, 1933, make out of moneys provided by the Oireachtas grants amounting in the aggregate to the sum of £250,000 (two hundred and fifty thousand pounds) to the respective councils of the several counties and urban districts specified in the first and second columns respectively of the Schedule to this Act.
(2) The amount of the grant to be made under this section to the council of each county mentioned in the first column of the Schedule to this Act and to the council of each urban district mentioned in the second column of the said Schedule shall be the sum stated in the third column of the said Schedule opposite the name of the county or urban district (as the case may be) of such council in the first or second column of the said Schedule.
Application of grants.
6.—(1) The grant made under this Act to any council of a county or of an urban district shall be applied by such council in making, in accordance with this Act, an allowance to every person rated in respect of agricultural land situate in the rating area of such council for the service of the local financial year beginning on the 1st day of April, 1933.
(2) The amount of the allowance to be made under this section to any person by a council shall be a sum equal to whichever is the less of the following, that is to say:—
(a) the specified proportion of the specified valuation (as defined by this Act) of the agricultural land situate in the rating area of such council in respect of which such person is rated for the service of the local financial year beginning on the 1st day of April, 1933;
(b) the amount of the rates payable by such person to such council in respect of the said financial year.
(3) Every allowance made under this section by a council shall be made either—
(a) by the issue by such council to the person entitled to such allowance of a note or statement (in this Act referred to as a credit note) declaring him to be entitled to credit for the amount of such allowance as against rates payable by him to such council in respect of the local financial year beginning on the 1st day of April, 1933, or any previous local financial year; or
(b) by an abatement made in accordance with the next following sub-section of the rates otherwise payable by such person to such council in respect of the local financial year beginning on the 1st day of April, 1933.
(4) Where a council decide to make an allowance under this section by an abatement of the rates for the local financial year commencing on the 1st day of April, 1933, otherwise payable to such council by the person entitled to such allowance, the following provisions shall have effect, that is to say:—
(a) where such person is rated by such council in respect of one tenement of agricultural land situate in the rating area of such council, such council shall make the said allowance by an abatement, equal to the amount of the said allowance, of the rates for the said local financial year otherwise payable by such person to such council in respect of such tenement;
(b) where such person is rated by such council in respect of two or more tenements of agricultural land situate in the rating area of such council, such council shall either—
(i) make the said allowance by an abatement, equal to the amount of the said allowance, of the rates for the said local financial year otherwise payable by such person to such council in respect of such one of the said tenements as such council may appoint, or
(ii) apportion in such shares as such council think fit the said allowance amongst such two or more of the said tenements as such council may appoint, and make in respect of each tenement so appointed an abatement, equal to the share of the said allowance so apportioned in respect of it, of the rates for the said financial year otherwise payable by such person to such council in respect of such tenement;
(c) every abatement of rates made under this sub-section shall be shown on the demand note for such rates.
(5) The issue by a council of any credit note under this section may be effected in either of the following ways, that is to say:—
(a) by delivering such credit note to the person entitled to the allowance made by the issue thereof or to his lawfully authorised agent;
(b) by sending by post such credit note in an envelope addressed to such person at the address in the books of such council for the service of demands for rates made on such person in respect of the tenement to which such credit note relates.
Realisation of credit notes.
7.—(1) Every credit note issued under this Act by the council of a county or an urban district to any person which is tendered by such person on or before the 31st day of March, 1934, in or towards payment of any rate made on such person by such council in respect of the service of the local financial year beginning on the 1st day of April, 1933, or any previous local financial year, shall be accepted and taken by such council as a payment of money to the amount of such credit note.
(2) Every person to whom a credit note is issued under this Act by the council of a county or an urban district and who has, before or after or partly before and partly after the passing of this Act, paid all rates for the service of the local financial year beginning on the 1st day of April, 1933, made on him by such council in respect of any agricultural land situate in the rating area of such council, shall be entitled, on delivering such credit note to such council on or before the 31st day of March, 1934, to be repaid by such council so much of the said rates so paid by him as is equal to the amount of such credit note.
(3) A person to whom a credit note is issued under this Act may claim the benefit of sub-section (1) of this section in respect of part of the amount of such credit note and the benefit of sub-section (2) of this section in respect of the residue of such amount, and whenever such claim is made the said sub-sections shall respectively apply to the respective parts of the amount of such credit note as if each such part were the whole amount of a credit note.
Application of Local Government (Rates on Small Dwellings) Act, 1928.
8.—(1) For the purposes of section 6 of the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928) (in this section referred to as the said Act), and for the purposes of that section as applied by section 9 of the said Act, the amount of any rate to which the said Act applies made on a person entitled to an allowance under this Act in respect of such rate shall be deemed to be the difference between the actual amount of such rate and the amount of such allowance.
(2) Whenever a rating authority as defined by the said Act is the owner of a small dwelling within the meaning of the said Act, this Act shall apply to such rating authority in relation to such small dwelling as if such rating authority were a person on whom a rate was made by such rating authority in respect of such small dwelling for the service of the local financial year beginning on the 1st day of April, 1933, and the rate so deemed to have been made were paid by such rating authority on or before the 31st day of March, 1934.
(3) The receipt by any person of an allowance under this Act shall not disentitle him to the benefit of the provisions of sub-section (1) of section 10 of the said Act if and so far as those provisions apply to him.
Disposal of unapplied balance of grants.
9.—Any balance of the grant made under this Act to the council of a county or of an urban district which remains in the hands of such council on the 1st day of April, 1934, and cannot, having regard to the provisions of this Act, be lawfully applied by such council for making allowances in respect of rates on agricultural land under this Act shall be applied by such council generally towards the relief of persons liable to such council for rates on agricultural land in any future financial year.
Calculation of allowances.
10.—In calculating for the purposes of this Act the amount of any allowance, any fraction of a penny less than a halfpenny shall be disregarded and any fraction of a penny equal to or greater than a halfpenny shall be reckoned as a penny.
Directions and instructions by the Minister.
11.—(1) The Minister may give to the councils of counties and to the councils of urban districts or to any such council 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) Every direction or instruction given by the Minister before the passing of this Act which if given after such passing would have been authorised by the foregoing sub-section of this section shall be deemed to have been given under the authority of that sub-section.
(3) It shall be the duty of every council of a county or of an urban district to comply with every direction and instruction given or deemed to have been given by the Minister under this section to such council, and every act done (whether before or after the passing of this Act) by any such council in pursuance of any such direction or instruction shall be deemed to have been done or to be done under the authority of this Act and shall have and (if done before the passing of this Act) be deemed always to have had effect accordingly.
(4) Every act done by the council of a county or an urban district 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.
Short title.
12.—This Act may be cited as the Rates on Agricultural Land (Relief) Act, 1933.
SCHEDULE.
Amounts of grants.
Counties | Urban Districts | Amount of Grant |
£ | ||
Carlow | —— | 2,813 |
Cavan | —— | 13,945 |
Cavan | 38 | |
Clare | —— | 11,458 |
Cork South | —— | 8,570 |
Cork North and West | —— | 14,956 |
Macroom | 48 | |
Mallow | 34 | |
Midleton | 8 | |
Passage West | 5 | |
Skibbereen | 40 | |
Donegal | —— | 12,139 |
Buncrana | 43 | |
Bundoran | 44 | |
Dublin | —— | 3,034 |
Gal way | —— | 20,817 |
Kerry | —— | 12,049 |
Kildare | —— | 4,156 |
Athy | 43 | |
Naas | 97 | |
Kilkenny | —— | 6,741 |
Laoighis | —— | 5,892 |
Leitrim | —— | 8,161 |
Limerick | —— | 10,358 |
Longford | —— | 5,264 |
Longford | 62 | |
Louth | —— | 4,196 |
Mayo | —— | 18,309 |
—— | 54 | |
Ballina | 37 | |
Castlebar | 67 | |
Meath | Westport | 7,909 |
Monaghan | —— | 10,042 |
Carrickmacross | 10 | |
Castleblayney | 4 | |
Monaghan | 8 | |
Offaly | —— | 6,138 |
Tullamore | 87 | |
Roscommon | —— | 13,708 |
Sligo | —— | 10,354 |
Tipperary N.R. | —— | 6,439 |
Nenagh | 90 | |
Tipperary S.R. | —— | 7,253 |
Tipperary | 71 | |
Water ford | —— | 4,612 |
Westmeath | —— | 6,739 |
Wexford | —— | 8,163 |
Wicklow | —— | 4,844 |
Arklow | 51 | |
Total | £250,000 |