As Ann Déscrolláil
Cuir Déscrolláil ar siúl chun an dá leagan a scrolláil le chéile.
Uimhir 23 de 1939.
ACHT UM RÁTAÍ AR THALAMH THALMHAÍOCHTA (FAOISEAMH), 1939.
Mínithe.
1.—(1) Cialluíonn an abairt “an tAire” an tAire Riaghaltais Aiteamhail agus Sláinte Poiblidhe;
ní fholuíonn an focal “contae” contae-bhuirg;
cialluíonn an abairt “Acht 1898” an Local Government (Ireland) Act, 1898, ar n-a oiriúnú le haon achtachán ina dhiaidh sin no fé;
cialluíonn an abairt “Acht 1925” an tAcht Rialtais Áitiúla (Rátaí ar Thalamh Thalmhaíochta), 1925 (Uimh. 35 de 1925);
cialluíonn an abairt “Acht 1931” an tAcht Rialtais Áitiúla (Rátaí ar Thalamh Thalmhaíochta), 1931 (Uimh. 28 de 1931);
cialluíonn an abairt “Acht 1934-1935” an tAcht um Rátaí ar Thalamh Thalmhaíochta (Faoiseamh), 1935 (Uimh. 1 de 1935);
foluíonn an abairt “bliain airgeadais” bliain airgeadais áitiúil;
nuair a húsáidtear an focal “luacháil” gan coinníoll cialluíonn sé luacháil fé sna hAchtanna Luachála;
cialluíonn an abairt “líomatáiste rátúcháin”—
(a) nuair a húsáidtear í maidir le comhairle chontae, an chontae sin gan aon bhailecheanntair inti d'áireamh mar chuid di, agus
(b) nuair a húsáidtear í maidir le comhairle bhailecheanntair, an bailecheanntar san;
ní fholuíonn an abairt “talamh talmhaíochta” aon talamh is cuid de bhóthar iarainn no de chanáil ná aon talamh i mbailecheanntar do bhí, le linn Acht 1898 do rith, suidhte i mbailecheanntar sláintíochta ach, fé réir na n-eisceacht san agus fé réir aon dearbhuithe déanfar fén gcéad fho-alt ina dhiaidh seo den alt so, foluíonn sí gach talamh atá iontrálta mar thalamh sna liostaí luachála fé sna hAchtanna Luachála agus atá suidhte i líomatáiste rátúcháin chomhairle contae no bailecheanntair;
cialluíonn an abairt “tionóntachán tailimh thalmhaíochta” ionoighreacht no tionóntachán ionrátuithe is talamh talmhaíochta i bpáirt no go hiomlán;
lasmuich de chás ina n-éilíonn an có-théacs a mhalairt cialluíonn an abairt “an deontas talmhaíochta” suim na ndeontas so leanas alos na bliana airgeadais gur ina taobh a húsáidtear an abairt, sé sin le rá:—
(a) an deontas talmhaíochta dá dtagartar in alt 48 d'Acht 1898, agus
(b) an deontas breise fé Acht 1925, agus
(c) an deontas breise nua fé Acht 1931, agus
(d) an deontas (más ann dó) a dheonfaidh an tAire Airgeadais fén Acht so.
(2) Féadfaidh comhairle chontae no bhailecheanntair, más ceart san dar leo, a dhearbhú nach talamh talmhaíochta chun crícheanna an Achta so ná chun crícheanna Achta 1898, mar a bheirtear feidhm dó no mar a deintear deifir dó leis an Acht so, an talamh is clós do thigh chomhnaithe áirithe i líomatáiste rátúcháin na comhairle sin, agus leis sin ní bheidh an talamh san ina thalamh thalmhaíochta chun na gcrícheanna san.
An luacháil áirithe d'fháil amach.
2.—(1) Gheobhfar amach an luacháil áirithe bheidh ar aon talamh talmhaíochta in aon chontae áirithe chun crícheanna an Achta so do réir na bhforálacha so leanas, sé sin le rá:—
(a) I gcás gan duine do bheith rátuithe ach alos aon tionón acháin tailimh thalmhaíochta amháin sa chontae sin agus nach mó ná fiche punt luacháil an tailimh thalmhaíochta sa tionóntachán san fé sna hAchtanna Luachála, isí luacháil áirithe bheidh ar an talamh talmhaíochta san ná a luacháil fé sna hAchtanna Luachála;
(b) i gcás duine do bheith rátuithe alos dhá thionóntachán tailimh thalmhaíochta no níos mó sa chontae sin agus nach mó ná fiche punt méid iomlán luachálanna an tailimh thalmhaíochta go léir sna tionóntacháin sin fé sna hAchtanna Luachála, isí luacháil áirithe bheidh ar an talamh talmhaíochta i ngach tionóntachán fé leith acu san ná a luacháil 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 tailimh thalmhaíochta no níos mó sa chontae sin, isí luacháil áirithe bheidh ar an talamh talmhaíochta i ngach tionóntachán fé leith acu san ná a luacháil fé sna hAchtanna Luachála;
(d) i gcás gan Coimisiún Talmhan na hÉireann do bheith rátuithe ach alos aon tionóntacháin tailimh thalmhaíochta amháin sa chontae sin agus gur mó ná fiche punt luacháil an tailimh thalmhaíochta sa tionóntachán san fé sna hAchtanna Luachála, isí luacháil áirithe bheidh ar an talamh talmhaíochta san ná fiche punt;
(e) i gcás Coimisiún Talmhan na hÉireann do bheith rátuithe alos dhá thionóntachán tailimh thalmhaíochta no níos mó sa chontae sin agus gur mó ná fiche punt méid iomlán luachálanna an tailimh thalmhaíochta go léir sna tionóntacháin sin fé sna hAchtanna Luachála, isí luacháil áirithe bheidh ar an talamh talmhaíochta i ngach tionóntachán fé leith acu san ná a luacháil fé sna hAchtanna Luachála no fiche punt, pe'ca aca san is lugha i ngach cás;
(f) beidh feidhm ag an bhforáil seo leanas i gcás gan feidhm do bheith ag aon cheann de 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 tailimh thalmhaíochta amháin sa chontae sin, isí luacháil áirithe bheidh ar an talamh talmhaíochta sa tionóntachán san ná fiche punt, agus
(ii) i gcás duine do bheith rátuithe alos dhá thionón tachán tailimh 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 isí luacháil áirithe bheidh ar an talamh talmhaíochta san aon tionóntachán amháin sin ná fiche punt.
(2) San alt so léireofar an focal “contae” mar fhocal a chialluíonn an chontae agus gach bailecheanntar sa chontae sin d'áireamh mar chuid di.
Tionóntacháin i seilbh iontaobhaí.
3.—I gcás duine do bheith rátuithe alos dhá thionontachán tailimh thalmhaíochta no níos mó san aon chontae amháin agus gur deimhin leis an Aire ceann no níos mó ach gan gach ceann de sna tionóntacháin sin (dá ngairmtear an gabháltas no na gabháltaisí iontaobhais san alt so) do bheith ar seilbh ag an duine sin mar iontaobhaí fé iontaobhas ná baineann leis na cinn no leis an gceann eile de sna tionóntacháin sin agus fé ná faghann an duine sin tairbhe ar bith no ná faghann sé ach tairbhe leathrannach as an seilbh sin féadfaidh an tAire, más dóich leis é bheith réasúnta san do dhéanamh ag féachaint do chúrsaí uile an cháis, a dhearbhú an gabháltas no na gabháltaisí iontaobhais do bheith ar seilbh ar leithligh o sna cinn eile no ón gceann eile de sna tionóntacháin sin, agus leis sin agus ina dhiaidh sin faid a bheidh an t-iontaobhas san ar marthain maidir leis an ngabháltas no leis na gabháltaisí iontaobhais, agus gan bheith ar marthain maidir le haon chinn no ceann eile de sna tionóntacháin sin, beidh feidhm agus éifeacht ag an Acht so maidir leis na tionóntacháin sin uile fé is dá mbeadh an gabháltas no na gabháltaisí iontaobhais agus na cinn no an ceann eile de sna tionóntacháin sin ar seilbh fé seach ag daoine deifriúla.
An deontas talmhaíochta do mhéadú.
4.—(1) Má sholáthruíonn an tOireachtas airgead chun an deontais talmhaíochta in aghaidh aon bhliana airgeadais áirithe do mhéadú fén alt so deonfaidh an tAire Airgeadais, as an airgead a soláthrófar amhlaidh, deontas in aghaidh na bliana airgeadais sin is có-mhéid leis an airgead a soláthrófar amhlaidh.
(2) Gach deontas (más ann dó) a dheonfaidh an tAire Airgeadais fén alt so in aghaidh aon bhliana airgeadais áirithe deonfaidh an tAire sin é i bhfuirm méaduithe (de bhreis ar an deontas breise fé Acht 1925 agus ar an deontas breise nua fé Acht 1931) ar an deontas talmhaíochta dá dtagartar in alt 48 d'Acht 1898 in aghaidh na bliana airgeadais sin agus tuigfear, chun crícheanna na n-achtachán uile bheidh i bhfeidhm de thurus na huaire, é bheith ina chuid den deontas tailmhaíochta san dá dtagartar san alt san 48 agus, go sonnrách, beidh sé fé réir forálacha ailt 40 den Irish Land Act, 1903.
(3) Má dheineann agus pé uair a dhéanfaidh an tOireachtas airgead do sholáthar chun na críche luaidhtear sa chéad fho-alt den alt so, beidh éifeacht ag na forálacha so leanas, sé sin le rá:—
(a) más trí chéad agus seachtó míle punt méid an airgid a soláthrófar amhlaidh, íocfar le comhairle gach contae, as an deontas talmhaíochta gur chun a mhéaduithe soláthrófar an t-airgead san amhlaidh, an tsuim a luaidhtear sa dara colún den Sceideal a ghabhann leis an Acht so os coinne ainme na contae mar a bhfuil sí sa chéad cholún den Sceideal san;
(b) más mó no más lugha ná trí chéad agus seachtó míle punt méid an airgid a soláthrófar amhlaidh, roinnfidh agus dáileoidh an Riaghaltas le hordú, ar na contaethe uile agus fé seach, an deontas talmhaíochta gur chun a mhéaduithe soláthrófar an t-airgead san amhlaidh agus íocfar le comhairle gach contae, as an deontas talmhaíochta san, an tsuim a dáileofar leis an ordú san ar an gcontae sin.
(4) Gach suim a híocfar le comhairle, fén bhfo-alt deiridh sin roimhe seo den alt so, as deontas talmhaíochta tuigfear gurb í an tsuim í bheidh deimhnithe fé alt 48 d'Acht 1898 do bheith iníoctha leis an gcomhairle sin i rith na bliana airgeadais gur ina haghaidh a deonfar an deontas talmhaíochta san agus, dá réir sin, gach achtachán a bhainfidh leis an suim a bheidh deimhnithe amhlaidh do bheith iníoctha le comhairle (pe'ca roimh an suim sin do thabhairt amach no dá éis sin a bhainfe sé léi amhlaidh), bainfidh, fé réir forálacha an Achta so, leis an suim is iníoctha leis an gcomhairle sin do bhun an fho-ailt deiridh sin roimhe seo.
(5) Má deintear agus pé uair a déanfar an deontas talmhaíochta in aghaidh aon bhliana airgeadais áirithe do dháiliú leis an Acht so no fé, beidh an dáiliú san ina dháiliú iomlán ar an deontas talmhaíochta san agus beidh éifeacht aige d'ainneoin éinní atá in aon Acht eile.
(6) Is sé chéad déad agus ochtó punt, trí scillinge déag agus sé pingne an tsuim is iníoctha as an deontas talmhaíochta in aon bhliain airgeadais áirithe le hArd-Mhéara Ró-onórach, Seanóirí agus Buirgéisigh Chathair Bhaile Atha Cliath fé alt 50 d'Acht 1898 mar a bheirtear feidhm dó le halt 26 den Acht Rialtais Áitiúla (Baile Atha Cliath), 1930 (Uimh. 27 de 1930).
(7) Gach ordú dhéanfaidh an Riaghaltas fén alt so leagfar é fé bhráid gach Tighe den Oireachtas chó luath agus a bheidh caoi ann chuige sin tar éis a dhéanta.
Coigeartú de dhruim teoranta, etc., d'atharú.
5.—(1) Pé uair a déanfar, de bhuadh orduithe ar n-a dhéanamh tráth ar bith tar éis an Achta so do rith, bailecheanntar nua do bhunú no teoranta seana-bhailecheanntair no buirge nach contaebhuirg do leathnú agus a thiocfaidh aon talamh talmhaíochta áirithe i gcontae chun bheith, de bhuadh an orduithe sin, laistigh de theoranta an bhailecheanntair nua san, an tseana-bhailecheanntair sin no na buirge sin (do réir mar a bheidh), isé cion den deontas talmhaíochta in aghaidh aon bhliana thosnóidh an dáta thiocfaidh an t-ordú san i ngníomh no aon tráth ina dhiaidh sin a bheidh, fé alt 50 d'Acht 1898, le húsáid ag comhairle na contae sin chun faoiseamh o rátaí do thabhairt don talamh talmhaíochta san ná an cion san a cheapfaidh an tAire in ionad na suime luaidhtear san alt san 50.
(2) Pé uair a déanfar, de bhuadh orduithe ar n-a dhéanamh ag an Aire tráth ar bith tar éis an Achta so do rith, teoranta contaebhuirge do leathnú i slí go mbeidh sa chontae-bhuirg sin talamh talmhaíochta ba chuid de chontae díreach roimh an leathnú san, isé cion den deontas talmhaíochta in aghaidh aon bhliana thosnóidh an dáta thiocfaidh an t-ordú san i ngníomh no aon tráth ina dhiaidh sin a bheidh, fé alt 50 d'Acht 1898 (mar a bheirtear feidhm dó le haon achtachán eile), iníoctha le comhairle no le bárdas na contaebhuirge sin ná an cion san a cheapfaidh an tAire leis an ordú san in ionad na suime luaidhtear san alt san 50, agus an tsuim a luaidhtear sa dara colún den Sceideal a ghabhann leis an Acht so os coinne ainme na contae sin mar a bhfuil sí sa chéad cholún den Sceideal san déanfar, maidir leis an Sceideal san do bhaint leis an deontas talmhaíochta in aghaidh aon bhliana airgeadais den tsórt san roimhráite, í do laigheadú suim is có-mhéid leis an gcion den deontas talmhaíochta cheapfaidh an tAire amhlaidh.
Ráta an liúntais phríomhdha.
6.—San Acht so cialluíonn an abairt “ráta an liúntais phríomhdha” maidir le contae ar bith an ráta gurbh é ráta an liúntais phríomhdha é do réir bhrí agus chun chrícheanna Achta 1934-1935 maidir leis an gcontae sin.
An liúntas príomhdha.
7.—Lomhálfaidh gach comhairle contae i ngach bliain airgeadais, do réir an Achta so, do gach duine bheidh rátuithe alos tionóntacháin tailimh thalmhaíochta (is ionoighreacht no tionóntachán is talamh talmhaíochta i bpáirt no go hiomlán agus é suidhte laistigh de líomatáiste rátúcháin na comhairle sin) liúntas (dá ngairmtear an liúntas príomhdha san Acht so) a háirmheofar—
(a) do réir ráta an liúntais phríomhdha, agus
(b) ar pé luacháil acu so leanas is lugha, sé sin le rá, luacháil áirithe an tailimh thalmhaíochta bheidh sa tionóntachán san no luacháil an mhéide sin den talamh thalmhaíochta san a bheidh suidhte laistigh de líomatáiste rátúcháin na comhairle sin.
An liúntas fostaíochta.
8.—(1) San alt so—
cialluíonn an abairt “an tréimhse cháilitheach” an tréimhse de dhá mhí dhéag dar críoch an 31adh lá de Mhí na Nodlag díreach roimh thosach na bliana airgeadais gur ina taobh a húsáidtear an abairt, agus cialluíonn an abairt “oibrí fásta” duine fireann ná raibh, le linn tosach na tréimhse cáilithighe gur ina taobh a húsáidtear an abairt, fé bhun seacht mbliana déag d'aois ná os cionn seachtó bliain d'aois agus nár shealbhaire rátuithe é féin ná a bhean chéile, aon tráth i rith na tréimhse cáilithighe, ar thalamh thalmhaíochta gur chúig púint no níos mó a luacháil no suim a luachálanna i rith na tréimhse cáilithighe.
(2) I gcás—
(a) oibrí fásta, no gach duine de dhá oibrí fhásta no níos mó, do bheith ag obair ar feadh iomlán na tréimhse cáilithighe in aghaidh aon bhliana airgeadais áirithe ar aon talamh talmhaíochta (dá ngairmtear sa bhfo-alt so an talamh talmhaíochta a céad-luaidhtear) i líomatáiste rátúcháin chomhairle contae; agus
(b) luacháil an tailimh thalmhaíochta a céad-luaidhtear do bheith níos mó an bhliain airgeadais sin ná luacháil áirithe an tailimh thalmhaíochta sa tionóntachán gur cuid de an talamh talmhaíochta a céad-luaidhtear; agus
(c) an duine bheidh rátuithe le haghaidh seirbhíse na bliana airgeadais sin alos an tionóntacháin sin d'éileamh an liúntais a luaidhtear anso ina dhiaidh seo ar an gcomhairle sin fé réim agus do réir an ailt seo,
lomhálfaidh an chomhairle sin don duine sin, do réir an Achta so, alos gach oibrí fásta fé leith den tsórt san liúntas (dá ngairmtear an liúntas fostaíochta san Acht so) in aghaidh na bliana airgeadais sin a háirmheofar do réir ráta an liúntais phríomhdha agus ar an mbreis a bheidh (an bhliain airgeadais sin) ag luacháil an tailimh thalmhaíochta a céad-luaidhtear ar luacháil áirithe an tailimh thalmhaíochta sa tionóntachán gur cuid de an talamh talmhaíochta a céad-luaidhtear, ach san fé réir na teorann sáruithighe nach ceaduithe an méid ar a n-áirmheofar an liúntas fostaíochta amhlaidh do dhul in aon chás thar an suim do gheobhfar tré shuim dhá phunt déag agus deich scillinge do mhéadú fén uimhir d'oibrithe fásta bhí ag obair ar an talamh talmhaíochta a céadluaidhtear ar feadh iomlán na tréimhse cáilithighe sin.
(3) I gcás dhá oibrí fhásta no níos mó do bheith ag obair i ndiaidh a chéile ar aon talamh talmhaíochta i rith na tréimhse cáilithighe in aghaidh aon bhliana airgeadais áirithe agus na tréimhsí fé seach gur ar a bhfeadh a bhí na hoibrithe fásta san fé seach ag obair amhlaidh do bheith as a chéile i slí ná raibh aon tráth den tréimhse cháilithigh sin ná raibh duine amháin ar a laighead de sna hoibrithe fásta san ag obair ar an talamh talmhaíochta san agus ná raibh aon oibrí fásta den tsórt san ag obair amhlaidh ar feadh iomláin na tréimhse cáilithighe sin, ansan agus sa chás san (pe'ca bhí aon dá cheann no níos mó de sna tréimhsí sin fé seach ag rith isteach ar a chéile no ná raibh) tuigfear chun crícheanna an ailt seo gur aon oibrí fásta amháin do bhí ag obair ar an talamh talmhaíochta san ar feadh iomláin na tréimhse cáilithighe sin an dá oibrí fhásta san no níos mó.
(4) I gcás oibrí fásta do bheith ag obair, ar feadh iomláin na tréimhse cáilithighe in aghaidh aon bhliana airgeadais áirithe, go leathrannach ar thalamh thalmhaíochta i líomatáiste rátúcháin chomhairle contae áirithe agus go leathrannach ar thalamh thalmhaíochta i gcontae eile agus an t-éinne amháin do bheith rátuithe le haghaidh seirbhíse na bliana airgeadais sin alos an tailimh thalmhaíochta san go léir, féadfaidh an chomhairle sin liúntas fostaíochta in aghaidh na bliana airgeadais sin do dheonadh don duine sin alos an oibrí fhásta san fé is dá mbeadh an t-oibrí fásta san, ar feadh iomláin na tréimhse cáilithighe sin, ag obair ar an talamh talmhaíochta i líomatáiste rátúcháin na comhairle sin agus ar an talamh san amháin más rud é, agus amháin más rud é, nár dheon aon chomhairle eile liúntas fostaíochta in aghaidh na bliana airgeadais sin don duine sin alos an oibrí fhásta san.
(5) Gach éileamh ar liúntas fostaíochta fén alt so in aghaidh aon bhliana airgeadais áirithe déanfar é i scríbhinn ar an gcomhairle gur ina líomatáiste rátúcháin a bheidh an talamh talmhaíochta le n-a mbainfidh an t-éileamh san agus beidh sé sa bhfuirm sin iarrfaidh an chomhairle sin agus cuirfear chun na comhairle sin é an tráth san agus sa tslí sin a bhéarfaidh go bhfuighidh an chomhairle sin é ar no roimh an 31adh lá de Mhárta, sa bhliain airgeadais díreach roimhe sin, no an dáta san ina dhiaidh sin (roimh an ráta do bhualadh gur ina thaobh a bheidh an liúntas fostaíochta san á éileamh) a cheapfaidh an chomhairle sin le toiliú an Aire.
(6) Gach duine bheidh ag éileamh liúntais fhostaíochta fén alt so bhéarfaidh don chomhairle ar a mbeidh an t-éileamh san á dhéanamh, i dteanta an eolais agus na mion-innste san éileamh san, gach eolas agus mion-innsint bhreise no eile éileoidh an chomhairle sin no aon bhailitheoir ráta dhealbhais no oifigeach eile don chomhairle sin air chun cruinneas agus dleathacht an éilimh sin do phromhadh.
(7) Beidh sé de dhualgas ar gach bailitheoir ráta dhealbhais, má dheineann agus nuair a dhéanfaidh an chomhairle chontae ag á mbeidh sé ar fostú san do cheangal air, scrúdú agus promhadh do dhéanamh ar gach éileamh a déanfar ar an gcomhairle sin ar liúntas fostaíochta fén alt so alos tailimh thalmhaíochta a bheidh, i bpáirt no go hiomlán, sa líomatáiste dá mbeidh sé ina bhailitheoir ráta den tsórt san agus na fiosruithe sin do dhéanamh is gá chun críche an scrúduithe agus an phromhtha san agus tuarasgabháil do thabhairt don chomhairle sin i dtaobh cruinnis agus dleathachta gach éilimh den tsórt san.
(8) Isé bhéarfaidh breith ar gach amhrus, ceist agus aighneas eireoidh i dtaobh éilimh fén alt so ar liúntas fostaíochta no i dtaobh duine do bheith ina oibrí fhásta do réir bhrí an ailt seo no gan a bheith no i dtaobh duine do bheith ag obair ar aon talamh áirithe no gan a bheith no i dtaobh na tréimhse bhí sé ag obair amhlaidh ná an chomhairle ar a mbeidh an t-éileamh san á dhéanamh agus ní bheidh dul thar an mbreith do bhéarfaidh an chomhairle sin ar an amhrus, ar an gceist no ar an aighneas san.
larmhar an deontais talmhaíochta do chur chun críche.
9.—(1) San alt so cialluíonn an abairt “an luacháil iarmhair,” maidir le tionóntachán tailimh thalmhaíochta (is ionoighreacht no tionóntachán is talamh talmhaíochta i bpáirt no go hiomlán (dá ngairmtear sa bhfo-alt so an talamh talmhaíochta a céad-luaidhtear) agus é suidhte i líomatáiste rátúcháin chomhairle contae), an bhreis (más ann di) a bheidh ag luacháil an tailimh thalmhaíochta a céadluaidhtear—
(a) ar luacháil áirithe an tailimh thalmhaíochta sa tionóntachán san mara dtugtar aon liúntas fostaíochta fén Acht so alos an tailimh thalmhaíochta a céad-luaidhtear, no
(b) ar shuim luachála áirithe an tailimh thalmhaíochta sa tionóntachán san agus na luachála ar ar háirmhíodh an liúntas fostaíochta má bheirtear aon liúntas fostaíochta fén Acht so alos an tailimh thalmhaíochta a céadluaidhtear.
(2) Más mó an cion den deontas talmhaíochta in aghaidh aon bhliana airgeadais áirithe is iníoctha le haon chomhairle chontae áirithe ná an méid is gá chun gach liúntas príomhdha agus liúntas fostaíochta do lomháil is gá don chomhairle sin do réir an Achta so do lomháil in aghaidh na bliana airgeadais sin agus chun na n-íocaíocht (más ann dóibh) d'íoc is gá don chomhairle sin do réir an Achta so no do réir ailt 50 d'Acht 1898, mar do bheirtear feidhm dó leis an Acht so, d'íoc in aghaidh na bliana airgeadais sin le comhairlí bailecheanntar, beidh éifeacht ag na forálacha so leanas, sé sin le rá:—
(a) féadfaidh an chomhairle sin cion réasúnta den bhreis sin do chur i leataoibh mar sholáthar i gcóir méaduithe ar mhéideanna liúntaisí príomhdha no liúntaisí fostaíochta thárlóidh de dhruim leasú do dhéanamh fén Acht so ar aon ráta no cáinmheas ar thionóntachán tailimh thalmhaíochta le haghaidh seirbhíse na bliana airgeadais sin;
(b) aon tsuim a chuirfidh an chomhairle sin i leataoibh fén mír dheiridh sin roimhe seo den fho-alt so as an gcion den deontas talmhaíochta in aghaidh na bliana airgeadais sin is iníoctha leis an gcomhairle sin agus nach gá chun na gcrícheanna chun a gcuirfear i leataoibh í amhlaidh féadfar í thabhairt ar aghaidh go dtí an chéad bhliain airgeadais ina dhiaidh sin agus, má bheirtear ar aghaidh í amhlaidh, féadfar—
(i) deighleáil léi fé is dá gcuirtí i leathaoibh í fén mír dheiridh sin roimhe seo as an gcion den deontas talmhaíochta in aghaidh na bliana airgeadais sin ina dhiaidh sin is iníoctha leis an gcomhairle sin, no
(ii) í do chur leis an mbreis roimhráite agus deighleáil léi mar chuid den bhreis roimhráite in aghaidh na bliana airgeadais sin ina dhiaidh sin no í do chur leis an gcion agus deighleáil léi mar chuid den chion den bhreis sin ná cuirfear i leataoibh fén mír dheiridh sin roimhe seo (do réir mar a bheidh);
(c) déanfaidh an chomhairle sin an bhreis sin, no an méid sin di ná beidh curtha i leataoibh fé sna forálacha san roimhe seo den fho-alt so, d'úsáid chun liúntas (dá ngairmtear liúntas breise san Acht so) do lomháil, do réir an Achta so, do gach duine bheidh rátuithe le haghaidh seirbhíse na bliana airgeadais sin alos tionóntacháin tailimh thalmhaíochta a bheidh suidhte i líomatáiste rátúcháin na comhairle sin agus ar a mbeidh luacháil iarmhair, liúntas a háirmheofar ar an luacháil iarmhair sin agus do réir pé ráta acu so leanas is lugha, sé sin le rá:—
(i) ráta an liúntais phríomhdha, no
(ii) an ráta fén bpunt, ar mhéid iomlán luachálanna iarmhair na dtionóntachán uile den tsórt san roimhráite ar a mbeidh luacháil iarmhair, le n-ar có-mhéid an bhreis sin no an méid sin di ná beidh curtha i leataoibh mar adubhradh (do réir mar a bheidh).
(3) Pé uair is deimhin leis an Aire go ndearna comhairle chontae, tré earráid no dearmhad bona fide, méid an liúntais bhreise do bhí le lomháil ag an gcomhairle sin fén alt so do cheapadh go neachruinn, féadfaidh an tAire a údarú an liúntas breise sin do lomháil do réir an ráta do ceapadh go hearráideach amhlaidh, agus leis sin, d'ainneoin éinní contrárdha dhó san atá san Acht so, lomhálfar an liúntas breise sin do réir an ráta do ceapadh go hearráideach amhlaidh.
Iarmhéid neamhúsáidthe an deontais talmhaíochta do chur de láimh.
10.—Má thárlann, le linn tosach aon bhliana airgeadais áirithe, go mbeidh ar láimh ag comhairle chontae no bhailecheanntair cion den deontas talmhaíochta in aghaidh na bliana airgeadais díreach roimhe sin ná deintear aon tsocrú le haon alt eile den Acht so chun é chur de láimh, déanfaidh an chomhairle sin an méid sin den chion san den deontas talmhaíochta san ná beidh ag teastáil ón gcomhairle sin, chun críche na lascainí is gá do réir reachta do lomháil sna rátaí is iníoctha leis an gcomhairle sin le haghaidh seirbhíse na bliana airgeadais sin díreach roimhe sin, do roinnt ar an talamh talmhaíochta uile i líomatáiste rátúcháin na comhairle sin do réir luachálanna áirithe uile agus fé seach an tailimh sin, agus an méid a dáileofar, fé aon roinnt den tsórt san, ar aon talamh talmhaíochta áirithe lomhálfar é do réir an Achta so mar lascaine i méid an ráta dhealbhais, le haghaidh seirbhíse na bliana airgeadais sin a bheidh ag tosnú an uair sin, do gearradh ar an talamh talmhaíochta san no ar an tionóntachán gur cuid de an talamh talmhaíochta san.
Forálacha i dtaobh bailecheanntar.
11.—(1) Más gá do chomhairle chontae de bhuadh ailt 50 d'Acht 1898 cion den deontas talmhaíochta is iníoctha leis an gcomhairle sin d'úsáid chun faoiseamh o rátaí do thabhairt do thalamh thalmhaíochta i mbailecheanntar, beidh éifeacht ag na forálacha so leanas, sé sin le rá:—
(a) ní hatharófar méid an cheana san den deontas talmhaíochta san toisc méid an deontais sin do mhéadú de bhuadh an Achta so;
(b) déanfaidh an chomhairle sin, d'ainneoin éinní contrárdha dhó san atá in alt 50 d'Acht 1898, an cion san den deontas talmhaíochta san d'íoc díreach le comhairle an bhailecheanntair sin;
(c) déanfaidh comhairle an bhailecheanntair sin an tsuim a híocfar leo amhlaidh do roinnt ar an talamh talmhaíochta uile sa bhailecheanntar san do réir luachálanna uile agus fé seach an tailimh sin agus déanfaidh an méid a dáileofar, fén roinnt sin, ar aon talamh talmhaíochta áirithe do lomháil mar lascaine i méid an ráta dhealbhais do gearradh le haghaidh seirbhíse na bliana airgeadais oiriúnaighe ar an talamh talmhaíochta san no ar an tionóntachán gur cuid de an talamh talmhaíochta san;
(d) más lugha ráta na lascaine (dá ngairmtear an gnáth-ráta lascaine san alt so a lomhálfar i mbailecheanntar ar bith do réir na míre deiridh sin roimhe seo den alt so ná ráta an liúntais phríomhdha sa chontae ina mbeidh an bailecheanntar san lomhálfaidh comhairle an bhailecheanntair sin (fé réir forálacha na céad mhíre ina dhiaidh seo den alt so) an bhliain airgeadais oiriúnach do réir an Achta so, do gach duine bheidh rátuithe alos tionóntacháin tailimh thalmhaíochta sa bhailecheanntar san, liúntas (dá ngairmtear liúntas nua san Acht so) a háirmheofar ar luacháil áirithe an tailimh thalmhaíochta san agus do réir ráta is có-mhéid leis an deifríocht idir an gnáth-ráta lascaine sin agus ráta san an liúntais phríomhdha;
(e) más gá do réir na míre deiridh sin roimhe seo den alt so liúntas nua do lomháil alos aon tailimh thalmhaíochta áirithe, déanfaidh comhairle an bhailecheanntair an liúntas nua do laigheadú no, i gcás ina mbeidh san riachtanach, é d'fhágaint gan lomháil in aon chor má bhíonn agus sa mhéid go mbeidh sé riachtanach déanamh amhlaidh chun a chur in áirithe ná beidh an deifríocht idir an gnáth-ráta ar thalamh (mar a mínítear san anso ina dhiaidh seo) sa bhailecheanntar san agus ráta fén bpunt an liúntais nua san níos lugha ná an ceathrú cuid den ghnáth-ráta san ar thalamh;
(f) san alt so cialluíonn an abairt “gnáth-ráta ar thalamh”, maidir le haon bhailecheanntar áirithe, an deifríocht idir ráta iomlán fén bpunt na rátaí uile (agus rátaí seachas an ráta dealbhais d'áireamh) is iníoctha an bhliain airgeadais oiriúnach alos tailimh thalmhaíochta sa bhailecheanntar san agus an gnáth-ráta lascaine sa bhailecheanntar san;
(g) íocfaidh comhairle na contae ina mbeidh bailecheanntar, le comhairle an bhailecheanntair sin, as an deontas talmhaíochta, méid na liúntaisí nua uile is gá do chomhairle an bhailecheanntair sin do réir an Achta so do lomháil do bhun an ailt seo;
(h) pé uair is mó no is lugha an tsuim a híocfar an bhliain airgeadais oiriúnach le comhairle chontae alos deontais talmhaíochta ná an tsuim a luaidhtear sa dara colún den Sceideal a ghabhann leis an Acht so maidir leis an gcontae sin, déanfar an méid iomlán is iníoctha de bhuadh an ailt seo ag comhairle na contae sin le haon chomhairle bhailecheanntair sa chontae sin as an deontas talmhaíochta do mhéadú no do laigheadú go cothromúil, fé mar is gá sa chás, do réir an mhéide is mó no is lugha an tsuim sin a híocfar amhlaidh mar adubhradh ná an tsuim sin a luaidhtear amhlaidh sa dara colún san.
(2) Isé an tAire do bhéarfaidh breith ar gach amhrus, ceist agus aighneas eireoidh i dtaobh méide an ghnáth-ráta ar thalamh in aon bhailecheanntar áirithe agus ní bheidh dul thar an mbreith do bhéarfaidh an tAire ar an amhrus, ar an gceist no ar an aighneas san.
Tionóntacháin atá go leathrannach i mbailecheanntar.
12.—Má tuigtear chun crícheanna an Achta so dhá thionóntachán tailimh thalmhaíochta no níos mó do bheith le chéile ina n-aon tionóntachán amháin (dá ngairmtear an tionóntachán compáirteach san alt so) agus go mbeidh cuid (dá ngairmtear cuid na contae san alt so) den tionóntachán chompáirteach san i líomatáiste rátúcháin chomhairle contae agus cuid eile (dá ngairmtear cuid an bhaile san alt so) den tionóntachán chompáirteach san i líomatáiste rátúcháin chomhairle bailecheanntair, beidh éifeacht ag na forálacha so leanas, sé sin le rá:—
(a) má bhíonn luacháil choda na contae có-mhéid le luacháil áirithe an tionóntacháin chompáirtigh no níos mó ná í, ansan agus sa chás san, chun an liúntais phríomhdha d'áireamh a bheidh le lomháil don duine, bheidh rátuithe alos an tionóntacháin chompáirtigh, ag comhairle na contae ina mbeidh cuid na contae agus chun an liúntais nua d'áireamh a bheidh le lomháil don duine sin ag comhairle an bhailecheanntair ina mbeidh cuid an bhaile, tuigfear luacháil áirithe an tionóntacháin chompáirtigh do bheith ar fad laistigh de líomatáiste rátúcháin chomhairle na contae sin agus ar fad lasmuich de líomatáiste rátúsháin chomhairle an bhailecheanntair sin;
(b) má bhíonn luacháil choda na contae níos lugha ná luacháil áirithe an tionóntacháin chompáirtigh, ansan agus sa chás san, chun an liúntais phríomhdha d'áireamh a bheidh le lomháil don duine, bheidh rátuithe alos an tionóntacháin chompáirtigh, ag comhairle na contae ina mbeidh cuid na contae agus chun an liúntais nua d'áireamh a bheidh le lomháil don duine sin ag comhairle an bhailecheanntair ina mbeidh cuid an bhaile, tuigfear iomlán coda na contae do bheith ina luacháil áirithe agus ní bheidh cuid ar bith de chuid an bhaile ná ní tuigfear í bheith ina luacháil áirithe;
(c) má dheineann comhairle an bhailecheanntair ina mbeidh cuid an bhaile liúntaisí nua do lomháil in aon chás den tsaghas a luaidhtear sa mhír dheiridh sin roimhe seo den alt so lomhálfaidh comhairle na contae ina mbeidh cuid na contae, don duine bheidh rátuithe alos an tionóntacháin chompáirtigh, liúntas (i dteanta gach liúntais eile a lomhálfaidh an chomhairle sin don duine sin fén Acht so) a háirmheofar do réir an ráta gur dá réir a lomhálfar na liúntaisí nua san amhlaidh mar adubhradh agus ar luacháil choda an bhaile, ach san fé réir na teorann sáruithighe nach ceaduithe an luacháil ar a n-áirmheofar an liúntas san no, i gcás níos mó ná aon liúntas amháin den tsórt san do lomháil don éinne amháin, suim na luachálanna ar a n-áirmheofar na liúntaisí sin do dhul thar an deifríocht idir luacháil áirithe an tionóntacháin chompáirtigh agus luacháil choda na contae.
An liúntas talmhaíochta do bheith neadhóthanach.
13.—(1) Más lugha an cion den deontas talmhaíochta in aghaidh aon bhliana airgeadais áirithe is iníoctha fén Acht so le haon chomhairle chontae áirithe ná an méid (dá ngairmtear san alt so an méid riachtanach san) is gá chun gach liúntas príomhdha agus liúntas fostaíochta do lomháil is gá don chomhairle sin do réir an Achta so do lomháil in aghaidh na bliana airgeadais sin agus chun na n-íocaíocht (más ann dóibh) d'íoc is gá don chomhairle sin do réir an Achta so no do réir ailt 50 d'Acht 1898, mar a bheirtear feidhm dó leis an Acht so, d'íoc in aghaidh na bliana airgeadais sin le comhairlí bailecheanntar, déanfar gach liúntas príomhdha den tsórt san agus gach liúntas fostaíochta den tsórt san agus gach liúntas nua (más ann dó) is gá do réir an Achta so do chomhairle bhailecheanntair sa chontae sin do lomháil in aghaidh na bliana airgeadais sin do laigheadú go cothromúil an méid sin a bhéarfaidh go mbeidh suim iomlán na laigheaduithe uile sin có-mhéid leis an méid is lugha an cion san den deontas talmhaíochta ná an méid riachtanach san.
(2) Is fé réir forálacha an ailt seo a bheidh éifeacht ag na forálacha uile agus fé seach den Acht so (seachas an t-alt so) bhaineann le méid aon liúntais phríomhdha, liúntais fhostaíochta, no liúntais nua d'áireamh agus, pé uair a bheidh aon liúntas den tsórt san le laigheadú de bhuadh an ailt seo, déanfar méid an liúntais sin d'áireamh do réir an Achta so (seachas an t-alt so) agus déanfar an méid a háirmheofar amhlaidh do laigheadú ansan do réir an ailt seo.
Liúntaisí i bhfuirm lascaine.
14.—(1) Lasmuich de chás dá bhforáltar a mhalairt leis an Acht so isé slí ina lomhálfar an liúntas no na liúntaisí is gá do chomhairle chontae no bhailecheanntair do réir an Achta so do lomháil do dhuine ar bith ná tré lascaine (is có-mhéid le méid an liúntais sin no le hiomlán na liúntaisí sin, do réir mar a bheidh) sna rátaí do bheadh, mara mbeadh an lascaine sin, iníoctha ag an duine sin leis an gcomhairle sin le haghaidh seirbhíse na bliana airgeadais oiriúnaighe.
(2) Gach lascaine lomhálfaidh comhairle chontae no bhailecheanntair do dhuine ar bith do réir an ailt seo, is do réir na rialacha so leanas a lomhálfar í, sé sin le rá:—
(a) i gcás gan an duine sin do bheith rátuithe ag an gcomhairle sin ach alos aon tionóntacháin tailimh thalmhaíochta amháin, is sna rátaí is iníoctha ag an duine sin alos an tionóntacháin sin a lomhálfar an lascaine;
(b) i gcás an duine sin do bheith rátuithe ag an gcomhairle sin alos dhá thionóntachán tailimh thalmhaíochta no níos mó, lomhálfar an lascaine, fé mar is rogha leis an gcomhairle sin—
(i) sna rátaí is iníoctha ag an duine sin alos an chinn sin de sna tionóntacháin sin ordóidh an chomhairle sin, no
(ii) do réir na gcionúireacht san, ordóidh an chomhairle sin, sna rátaí fé seach is iníoctha ag an duine sin alos na dtionóntachán san uile agus fé seach;
(c) i ngach cás (lasmuich de chás ina lomhálfar an lascaine tré nóta creidmheasa do thabhairt amach) déanfar an lascaine lomhálfar i rátaí ar bith do thaisbeáint ar nóta éilithe na rátaí sin.
Liúntaisí i bhfuirm nótaí creidmheasa.
15.—(1) Féadfaidh comhairle chontae, más oiriúnach leo é, cinneadh ar an gcion a luaidhtear anso ina dhiaidh seo de gach liúntas príomhdha in aghaidh aon bhliana airgeadais áirithe do lomháil tré nóta creidmheasa do thabhairt amach ina dhá chuid ar leithligh do gach duine bheidh i dteideal an liúntais phríomhdha san agus gach cuid ar leithligh acu á dhearbhú an duine sin do bheith i dteideal creidmheas d'fháil, i suim is có-mhéid le leath den chion a luaidhtear anso ina dhiaidh seo den liúntas phríomhdha chun a mbeidh teideal aige amhlaidh, i gcoinnibh na rátaí is iníoctha aige leis an gcomhairle sin le haghaidh seirbhíse na bliana airgeadais sin.
(2) An cion de liúntas phríomhdha dá ngairmtear sa bhfo-alt deiridh sin roimhe seo den alt so an cion a luaidhtear anso ina dhiaidh seo isé rud é ná an méid sin den liúntas phríomhdha san go mbeidh idir é agus iomlán an liúntais phríomhdha san an cothrom céanna bheidh idir an ráta gheobhaidh an tAire amach agus a dheimhneoidh sé do réir míre (b) d'fho-alt (1) d'alt 5 d'Acht 1934-1935 maidir leis an gcontae sin agus ráta an liúntais phríomhdha sa chontae sin.
(3) Gach duine go dtabharfaidh comhairle chontae nóta creidmheasa amach dó fén alt so beidh sé—
(a) ar é do dhéanamh íoca, ar no roimh an 31adh lá de Dheireadh Fómhair, an bhliain airgeadais oiriúnach, no an dáta san ina dhiaidh sin, roimh an 1adh lá d'Fheabhra an bhliain airgeadais sin, a cheapfaidh an chomhairle sin, sa chéad leath de sna rátaí go ndearbhóidh an nóta creidmheasa san é bheith i dteideal creidmheas d'fháil ina gcoinnibh agus in aon riaráiste rátaí bheidh dlite air ag an gcomhairle sin agus ar é do sheachadadh na céad choda den nóta chreidmheasa san don chomhairle sin— i dteideal aisíoc d'fháil ón gcomhairle sin sa tsuim go ndearbhóidh an chuid sin den nóta chreidmheasa san é bheith i dteideal creidmheas d'fháil inti mar adubhradh, agus
(b) ar é do dhéanamh íoca, roimh dheireadh na bliana airgeadais oiriúnaighe no an dáta san ina dhiaidh sin (nách déanaí ná mí tar éis deireadh na bliana airgeadais sin) a cheapfaidh an chomhairle sin, sa dara leath de sna rátaí go ndearbhóidh an nóta creidmheasa san é bheith i dteideal creidmheas d'fháil ina gcoinnibh agus ar é do sheachadadh na dara coda den nóta chreidmheasa san don chomhairle sin—i dteideal aisíoc d'fháil ón gcomhairle sin sa tsuim go ndearbhóidh an chuid sin den nóta chreidmheasa san é bheith i dteideal creidmheas d'fháil inti mar adubhradh.
Nótaí creidmheasa le haghaidh rátaí baile.
16.—(1) I gcás—
(a) duine do bheith rátuithe le haghaidh seirbhíse bliana airgeadais áirithe alos tionóntacháin tailimh thalmhaíochta a bheidh i líomatáiste rátúcháin chomhairle contae, agus
(b) é bheith le tuigsint an tionóntachán san agus tionóntachán tailimh thalmhaíochta a bheidh i líomatáiste rátúcháin chomhairle bailecheanntair do bheith ina n-aon tionóntachán amháin chun crícheanna an Achta so, agus
(c) suim na liúntaisí is gá do chomhairle na contae sin do réir an Achta so do lomháil don duine sin do bheith níos mó ná méid na rátaí is iníoctha ag an duine sin leis an gcomhairle sin le haghaidh seirbhíse na bliana airgeadais sin,
déanfaidh comhairle na contae sin an méid sin de sna liúntaisí sin is có-mhéid leis an mbreis sin a bheidh ag na liúntaisí sin ar na rátaí sin do lomháil tré nóta creidmheasa do thabhairt amach don duine sin á dhearbhú é bheith i dteideal creidmheas d'fháil i méid na breise sin i gcoinnibh na rátaí is iníoctha aige le comhairle an bhailecheanntair sin le haghaidh seirbhíse na bliana airgeadais sin agus íocfaidh comhairle na contae sin le comhairle an bhailecheanntair sin méid gach nóta chreidmheasa den tsórt san a seachadfar go cuibhe do chomhairle an bhailecheanntair sin ag an duine dar thug comhairle na contae sin amach é.
(2) Gach duine dá dtabharfar amach nóta creidmheasa fén alt so beidh sé, ar é do dhéanamh íoca sna rátaí uile go ndearbhóidh an nóta creidmheasa san é bheith i dteideal creidmheas d'fháil ina gcoinnibh agus in aon riaráiste rátaí bheidh dlite air ag an gcomhairle le n-a raibh na rátaí sin iníoctha agus ar é do sheachadadh an nóta chreidmheasa san don chomhairle sin, i dteideal aisíoc d'fháil ón gcomhairle sin sa tsuim go ndearbhóidh an nóta creidmheasa san é bheith i dteideal creidmheas d'fháil inti mar adubhradh.
Nótaí creidmheasa do thabhairt amach.
17.—Féadfaidh comhairle nóta creidmheasa do thabhairt amach i gceachtar slí acu so leanas, sé sin le rá:—
(a) tríd an nóta creidmheasa san do sheachadadh don duine no do ghníomhaire dhlí-údaruithe an duine bheidh i dteideal an liúntais a bheidh á lomháil (pe'ca i bpáirt no go hiomlán é) tríd an nóta creidmheasa san do thabhairt amach, no
(b) tríd an nóta creidmheasa san do chur tríd an bpost i gclúdach a bheidh dírithe chun an duine sin ag an seoladh a bheidh i leabhair na comhairle sin chun éilithe ar rátaí déanfar ar an duine sin alos an tionóntacháin le n-a mbainfidh an nóta creidmheasa san do sheirbheáil.
Feidhm an Achta Rialtais Áitiúla (Rátaí ar Thithe Comhnaithe Beaga), 1928.
18.—(1) Chun crícheanna ailt 6 den Acht Rialtais Áitiúla (Rátaí ar Thithe Comhnaithe Beaga), 1928 (Uimh. 4 de 1928) (dá ngairmtear san alt so an tAcht san), agus chun crícheanna an ailt sin mar do bheirtear feidhm dó le halt 9 den Acht san, tuigfear gurb é is méid d'aon ráta le n-a mbainfidh an tAcht san agus a gearrfar ar dhuine bheidh i dteideal liúntais no liúntaisí fén Acht so alos an ráta san ná an deifríocht idir méid achtúil an ráta san agus méid an liúntais sin no suim na liúntaisí sin, do réir mar a bheidh.
(2) Pé uair a bheidh údarás rátúcháin, mar a mínítear san leis an Acht san, ina n-únaer ar thigh chomhnaithe bheag 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 a ngearrfadh an t-údarás rátúcháin sin ráta alos an tighe chomhnaithe bhig sin le haghaidh seirbhíse na bliana airgeadais oiriúnaighe agus go n-íocfadh an t-údarás rátúcháin sin, i ndeireadh na bliana airgeadais sin no roimhe sin, na rátaí tuigfear amhlaidh do gearradh.
(3) Má lomháltar liúntas do dhuine ar bith fén Acht so ní chuirfidh san é o theideal do bheith aige chun tairbhe forálacha fo-ailt (1) d'alt 10 den Acht san má bhaineann agus sa mhéid go mbainfidh na forálacha san leis.
Rátaí do leasú.
19.—(1) Féadfaidh rúnaí comhairle contae no baile-chléireach bailecheanntair o am go ham ráta no cáinmheas ar bith a bheidh gearrtha no déanta ar aon tionóntachán tailimh thalmhaíochta do leasú in aon leabhar rátaí bheidh á choimeád ag an gcomhairle sin tré ainm dhuine ar bith ba cheart a bheith rátuithe do chur isteach sa leabhar rátaí sin no tríd an suim a bheidh rátuithe ar dhuine do mhéadú no do laigheadú sa leabhar rátaí sin no tré mhéid liúntais ar bith a bheidh lomhálta fén Acht so d'atharú sa leabhar rátaí sin no tríd an leasú eile sin do dhéanamh sa leabhar rátaí sin do bhéarfaidh an ráta no an cáinmheas san do bheith do réir forálacha aon Achta bheidh i bhfeidhm de thurus na huaire maidir leis an ráta no an cáinmheas san do ghearradh no do dhéanamh.
(2) Gach duine ar a ngoillfidh leasú déanfar fén alt so ar aon ráta no cáinmheas beidh an ceart céanna aige chun athchomharc do dhéanamh i gcoinnibh an leasuithe sin do bheadh aige dá mbeadh a ainm curtha isteach o thosach sa ráta no sa cháinmheas san agus ná déanfaí aon atharú den tsórt san air, agus maidir leis an duine sin tuigfear an ráta do ghearradh an tráth do fuair sé fógra i dtaobh an leasuithe sin.
Orduithe agus treoracha ón Aire.
20.—(1) Féadfaidh an tAire na horduithe no na treoracha san, generálta no áirithe, maidir leis an Acht so do chur i bhfeidhm a chífear don Aire is gá no is ceart chun feidhmiú an Achta so do chur in áirithe no in usacht do thabhairt do chomhairlí contae agus do chomhairlí bailecheanntair no d'aon chomhairle den tsórt san.
(2) Gach ordú no treoir do thug an tAire uaidh roimh an Acht so do rith, agus a bheadh údaruithe leis an bhfo-alt san roimhe seo den alt so dá mba tar éis an Achta so do rith do bhéarfaí é, tuigfear é thabhairt fé údarás an fho-ailt sin.
(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 gach gníomh do rinne aon chomhairle den tsórt san roimh an Acht so do rith no dhéanfaid dá éis sin do bhun aon orduithe no treorach den tsórt san tuigfear é do dhéanamh fé údarás an Achta so agus beidh éifeacht ag an ngníomh san agus (más gníomh é do rinneadh roimh an Acht so do rith) tuigfear go raibh éifeacht riamh aige dá réir sin.
(4) Gach gníomh do rinne comhairle chontae no bhailecheanntair sarar ritheadh, agus ag brath air go rithfí, an tAcht so beidh aige agus tuigfear go raibh riamh aige an dleathacht agus an éifeacht san uile (más ann dóibh) do bheadh aige dá mbeadh an tAcht so i bhfeidhm nuair do rinneadh an gníomh san.
Liúntaisí d'áireamh.
21.—Nuair a bheidh méid aon liúntais á áireamh chun crícheanna an Achta so ní tabharfar áird ar aon chodán de phingin is lugha ná leath-phingin agus áirmheofar mar phingin aon chodán de phingin is có-mhéid le leath-phingin no is mó ná leath-phingin.
Ciontaí maidir le lascainí agus liúntaisí.
22.—(1) Gach duine dhéanfaidh, tar éis an Achta so do rith, éinní is eol dó bheith bréagach no mí-threorach in aon phonc táchtach do rá in éileamh no maidir le héileamh uaidh féin no o dhuine eile ar aon lascaine no liúntas, i rátaí no i gcoinnibh rátaí, ar n-a dheonadh leis an Acht so no fé i bhfuirm faoisimh o rátaí ar thalamh thalmhaíochta, beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar caoga punt do chur air no, más rogha leis an gcúirt é, príosúntacht ar feadh téarma ar bith nách sia ná sé mhí.
(2) Ní bheidh feidhm ná éifeacht ag mír 4 d'alt 10 den Petty Sessions (Ireland) Act, 1851, maidir le cionta fén alt so.
Costaisí an Aire.
23.—Sa mhéid go gceadóidh an tAire Airgeadais é, is amach as airgead a sholáthróidh an tOireachas a híocfar na costaisí fé n-a raghaidh an tAire chun an Achta so do riaradh.
Athghairm.
24.—Deintear leis seo fo-alt (5) d'alt 6 den Acht Rialtais Áitiúla, 1927 (Uimh. 3 de 1927), d'athghairm.
Gearr-theideal.
25.—Féadfar an tAcht um Rátaí ar Thalamh Thalmhaíochta (Faoiseamh), 1939, do ghairm den Acht so.
SCEIDEAL.
Dailiu an Deontais Talmhaiochta.
Comhairle Chontae. | Méid an Deontais. |
£ | |
Ceatharlach | 31,265 |
An Cabhán | 61,401 |
An Clár | 87,645 |
Corcaigh | 226,740 |
Dún na nGall | 79,082 |
Baile Atha Cliath | 54,550 6s. 6d. |
Gaillimh | 112,943 |
Ciarraighe | 91,389 |
Cill Dara | 45,431 |
Cill Choinnigh | 71,579 |
Laoighis | 47,496 |
Liathdrúim | 38,242 |
Luimneach | 109,266 |
Longphort | 33,091 |
Lughbhaidh | 39,470 |
Muigheo | 92,828 |
An Mhidhe | 74,610 |
Muineachán | 50,286 |
Uí Fáilghe | 47,189 |
Ros Comán | 65,598 |
Sligeach | 50,111 |
Tiobraid Arann, an Trian Thuaidh | 56,531 |
Tiobraid Arann, an Trian Theas | 77,225 |
Portláirge | 52,852 |
An Iarmhidhe | 51,251 |
Loch Garman | 77,417 |
Cill Mantan | 42,831 |
Number 23 of 1939.
RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1939.
ARRANGEMENT OF SECTIONS
Section | |
Application of Local Government (Rates on Small Dwellings) Act, 1928. | |
Allocation of Agricultural Grant
Acts Referred to | |
No. 35 of 1925 | |
No. 28 of 1931 | |
No. 1 of 1935 | |
No. 4 of 1928 | |
No. 27 of 1930 | |
No. 3 of 1927 | |
Number 23 of 1939.
RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1939.
Definitions.
1.—(1) The expression “the Minister” means the Minister for Local Government and Public Health;
the word “county” does not include a county borough;
the expression “the Act of 1898” means the Local Government (Ireland) Act, 1898, as adapted by or under any subsequent enactment;
the expression “the Act of 1925” means the Local Government (Rates on Agricultural Land) Act, 1925 (No. 35 of 1925);
the expression “the Act of 1931” means the Local Government (Rates on Agricultural Land) Act, 1931 (No. 28 of 1931);
the expression “the Act of 1934-1935” means the Rates on Agricultural Land (Relief) Act, 1935 (No. 1 of 1935);
the expression “financial year” includes local financial year;
the word “valuation” when used without qualification means valuation under the Valuation Acts;
the expression “rating area”—
(a) when used in relation to the council of a county, means such county exclusive of any urban districts therein, and
(b) when used in relation to the council of an urban district, means such urban district;
the expression “agricultural land” does not include any land forming part of a railway or a canal nor any land in an urban district which was, at the passing of the Act of 1898, situate in an urban sanitary district, but subject to those exceptions and to any declaration made under the next following sub-section of this section, includes all land which is entered as land in the valuation lists under the Valuation Acts and is situate in the rating area of the council of a county or of an urban district;
the expression “tenement of agricultural land” means a rateable hereditament or tenement which consists wholly or partly of agricultural land;
save where the context otherwise requires, the expression “the agricultural grant” means the aggregate of the following grants in respect of the financial year in relation to which the expression is used, that is to say:—
(a) the agricultural grant referred to in section 48 of the Act of 1898, and
(b) the supplementary grant under the Act of 1925, and
(c) the additional supplementary grant under the Act of 1931, and
(d) the grant (if any) made by the Minister for Finance under this Act.
(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 dwellinghouse in the rating area of such council shall not be agricultural land for the purposes of this Act or for the purposes of the Act of 1898 as applied or affected by this Act, and thereupon such land shall not be agricultural land for those 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 twenty 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 twenty 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 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 twenty pounds, the specified valuation of such agricultural land shall be twenty pounds;
(e) 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 twenty pounds, the specified valuation of the agricultural land included in each such tenement shall be the valuation thereof under the Valuation Acts or twenty pounds, whichever is in each case the lesser;
(f) 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 twenty 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 twenty 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.
Tenements in occupation of a trustee.
3.—Where a person is rated in respect of two or more tenements of agricultural land situate in the same county and the Minister is satisfied that such person occupies one or more but not all of such tenements (in this section referred to as the trust holding or holdings) as trustee under a trust which does not apply to the others or other of such tenements and under which such person derives no benefit or a partial benefit only from such occupation, the Minister may, if he thinks it reasonable so to do having regard to all the circumstances of the case, declare the trust holding or holdings to be in separate occupation from the others or other of such tenements, and thereupon and thereafter so long as the said trust subsists in respect of the trust holding or holdings and no others or other of such tenements, this Act shall apply and have effect in relation to all such tenements as if the trust holding or holdings and the others or other of such tenements were respectively occupied by different persons.
Increase of the agricultural grant.
4.—(1) If moneys shall be provided by the Oireachtas for the purpose of an increase under this section of the agricultural grant in respect of any particular financial year, the Minister for Finance shall make, out of the moneys so provided, a grant in respect of that financial year equal in amount to the moneys so provided.
(2) Every (if any) grant made under this section by the Minister for Finance in respect of any particular financial year shall be made by the said Minister by way of increase (over and above the supplementary grant under the Act of 1925 and the additional supplementary grant under the Act of 1931) of the agricultural grant referred to in section 48 of the Act of 1898 in respect of that financial year, and shall be deemed for the purposes of all enactments for the time being in force to form part of the said agricultural grant referred to in the said section 48 and, in particular, shall be subject to the provisions of section 40 of the Irish Land Act, 1903.
(3) If and whenever moneys shall be provided by the Oireachtas for the purpose mentioned in the first sub-section of this section, the following provisions shall have effect, that is to say:—
(a) if the amount of the moneys so provided is three hundred and seventy thousand pounds, there shall be paid to the council of every county, out of the agricultural grant for the increase of which such moneys are so provided, the sum stated in the second column of the Schedule to this Act opposite the name of the county where it appears in the first column of the said Schedule;
(b) if the amount of the moneys so provided is either more or less than three hundred and seventy thousand pounds, the Government shall by order divide and allocate the agricultural grant for the increase of which such moneys are so provided amongst the several counties, and there shall be paid to the council of every county out of the said agricultural grant the sum allocated by such order to such county.
(4) Every sum paid under the next preceding sub-section of this section to a council out of an agricultural grant shall be deemed to be the sum certified under section 48 of the Act of 1898 as payable to such council during the financial year in respect of which such agricultural grant is made, and accordingly every enactment which applies to the sum so certified as payable to a council (whether so applying before or after the issue of such sum) shall, subject to the provisions of this Act, apply to the sum payable to such council in pursuance of the said next preceding sub-section.
(5) If and whenever the agricultural grant in respect of any financial year is allocated by or under this Act, such allocation shall constitute and be a complete allocation of such agricultural grant and shall have effect notwithstanding anything contained in any other Act.
(6) The sum which is payable in any financial year under section 50 of the Act of 1898 as applied by section 26 of the Local Government (Dublin) Act, 1930 (No. 27 of 1930), out of the agricultural grant to the Right Honourable the Lord Mayor, Aldermen and Burgesses of the City of Dublin shall be sixteen hundred and eighty pounds, thirteen shillings, and sixpence.
(7) Every order made by the Government under this section shall be laid before each House of the Oireachtas as soon as conveniently may be after it is made.
Adjustment on alteration of boundaries, etc.
5.—(1) Whenever by virtue of an order made at any time after the passing of this Act a new urban district is constituted or the boundaries of an old urban district or of a borough which is not a county borough are extended and by virtue of such order any agricultural land in a county becomes included within the boundaries of such new urban district, old urban district, or borough (as the case may be), the portion of the agricultural grant in respect of any year commencing on the date of or at any time after the coming into operation of such order which under section 50 of the Act of 1898 is to be applied by the council of such county to the relief of such agricultural land from rates shall be such portion as the Minister shall fix in lieu of the sum mentioned in the said section 50.
(2) Whenever by virtue of an order made by the Minister at any time after the passing of this Act the boundaries of a county borough are so extended as to include in such county borough agricultural land which formed part of a county immediately before such extension, the portion of the agricultural grant in respect of any year commencing on the date of or at any time after the coming into operation of such order which under section 50 of the Act of 1898 (as applied by any other enactment) is payable to the council or corporation of such county borough shall be such portion as the Minister shall fix by such order in lieu of the sum mentioned in the said section 50, and the sum stated in the second column of the Schedule to this Act opposite to the name of such county where it appears in the first column of the said Schedule shall, for the purpose of the application of the said Schedule to the agricultural grant in respect of any such financial year as aforesaid, be reduced by a sum equal to the portion of the agricultural grant so fixed by the Minister.
The primary allowance rate.
6.—In this Act the expression “the primary allowance rate” in relation to any county means the rate which was the primary allowance rate within the meaning and for the purposes of the Act of 1934-1935 in relation to that county.
The primary allowance.
7.—Every council of a county shall, in every financial year, make in accordance with this Act to every person rated in respect of a tenement of agricultural land (being a hereditament or tenement which consists wholly or partly of agricultural land situate within the rating area of such council) an allowance (in this Act referred to as the primary allowance) calculated—
(a) at the primary allowance rate, and
(b) on whichever of the following valuations is the lesser, that is to say, the specified valuation of the agricultural land contained in such tenement or the valuation of so much of such agricultural land as is situate within the rating area of such council.
The employment allowance.
8.—(1) In this section—
the expression “the qualifying period” means the period of twelve months ending on the 31st day of December next preceding the commencement of the financial year in relation to which the expression is used, and the expression “adult workman” means a male person who, at the commencement of the qualifying period in relation to which the expression is used, was not less than seventeen years of age nor more than seventy years of age and who was not and whose wife was not, at any time during the qualifying period, the rated occupier of agricultural land the valuation or the aggregate of the valuations of which during the qualifying period was equal to or greater than five pounds.
(2) Where—
(a) an adult workman was, or two or more adult workmen were each, during the whole of the qualifying period for any particular financial year, at work on any agritural land (in this sub-section referred to as the first-mentioned agricultural land) situate in the rating area of the council of a county; and
(b) the valuation in the said financial year of the first-mentioned agricultural land exceeds the specified valuation of the agricultural land contained in the tenement which contains the first-mentioned agricultural land; and
(c) the person who is rated for the service of the said financial year in respect of such tenement makes to such council a claim under and in accordance with this section for the allowance hereinafter mentioned, such council shall make, in accordance with this Act, to such person in respect of each such adult workman an allowance (in this Act referred to as the employment allowance) for the said financial year calculated at the primary allowance rate and on the amount by which the valuation (in the said financial year) of the first-mentioned agricultural land exceeds the specified valuation of the agricultural land contained in the tenement which contains the first-mentioned agricultural land, but subject to the overriding limitation that the amount on which the employment allowance is so to be calculated shall not in any case exceed the sum ascertained by multiplying the sum of twelve pounds ten shillings by the number of adult workmen who were at work on the first-mentioned agricultural land during the whole of the said qualifying period.
(3) Where two or more adult workmen were successively at work on any agricultural land during the qualifying period for any particular financial year and the respective periods during which such adult workmen were severally so at work are such that at all times during the said qualifying period at least one of such adult workmen was at work on such agricultural land and no such adult workman was so at work during the whole of the said qualifying period, then and in such case (whether any two or more of the said respective periods do or do not overlap) such two or more adult workmen shall be deemed for the purposes of this section to be one adult workman who was at work on such agricultural land during the whole of the said qualifying period.
(4) Where an adult workman was, during the whole of the qualifying period for any particular financial year, at work partly on agricultural land situate in the rating area of the council of a county and partly on agricultural land situate in another county and the same person is rated for the service of the said financial year in respect of all such agricultural land, such person may be granted employment allowance for the said financial year by such council in respect of such adult workman as if such adult workman had, during the whole of the said qualifying period, been at work exclusively on the agricultural land situate in the rating area of such council if, but only if, such person had not been granted employment allowance for the said financial year in respect of such adult workman by any other council.
(5) Every claim for employment allowance under this section for any financial year shall be made in writing to the council in whose rating area the agricultural land to which such claim relates is situate, and shall be in such form as such council shall require, and shall be sent to such council at such time and in such manner that it is received by such council on or before the 31st day of March in the next previous financial year or such later date (prior to the making of the rate in respect of which such employment allowance is claimed) as such council, with the consent of the Minister, shall fix.
(6) Every person who makes a claim for employment allowance under this section shall, in addition to the information and particulars contained in such claim, furnish to the council to whom such claim is made all such further or other information and particulars as shall be demanded of him by such council or any poor rate collector or other officer of such council for the purpose of checking the correctness and validity of such claim.
(7) It shall be the duty of every poor rate collector, if and when so required by the county council by whom he is employed, to examine and check every claim made to such council for employment allowance under this section in relation to agricultural land situate wholly or partly in the area for which he is such rate collector, and to make such inquiries as may be necessary for the purpose of such examination and checking, and to report to such council as to the correctness and validity of every such claim.
(8) Every doubt, question, and dispute which shall arise, in relation to a claim under this section for employment allowance, or as to whether a person was or was not an adult workman within the meaning of this section or as to whether a person was or was not at work on any particular land, or as to the period during which he was so at work shall be determined by the council to whom such claim is made, and the determination of such doubt, question, or dispute by such council shall be final and conclusive.
Application of the remainder of the agricultural grant.
9.—(1) In this section, the expression “the remaining valuation” in relation to a tenement of agricultural land (being a hereditament or tenement which consists wholly or partly of agricultural land (in this sub-section referred to as the first-mentioned agricultural land) situate in the rating area of the council of a county) means the amount (if any) by which the valuation of the first-mentioned agricultural land exceeds—
(a) if no employment allowance is made under this Act in respect of the first-mentioned agricultural land—the specified valuation of the agricultural land contained in such tenement, or
(b) if any employment allowance is made under this Act in respect of the first-mentioned agricultural land—the aggregate of the specified valuation of the agricultural land contained in such tenement and the valuation upon which such employment allowance was calculated.
(2) If the portion of the agricultural grant in respect of any financial year which is payable to any particular council of a county exceeds the amount required for making all the primary allowances and employment allowances required by this Act to be made by the said council for such financial year and the payments (if any) required by this Act or by section 50 of the Act of 1898 as applied by this Act to be made for such financial year by the said council to the councils of urban districts, the following provisions shall have effect, that is to say:—
(a) the said council may set aside a reasonable portion of such excess as a provision for increases in the amounts of primary allowances or employment allowances occasioned by an amendment made under this Act in any rate or assessment on a tenement of agricultural land for the service of such financial year;
(b) any sum set aside by the said council under the next preceding paragraph of this sub-section out of the portion of the agricultural grant in respect of such financial year payable to the said council which is not required for the purposes for which it is so set aside may be carried forward into the next succeeding financial year, and, if so carried forward, may either—
(i) be treated as having been set aside under the said next preceding paragraph out of the portion of the agricultural grant in respect of such succeeding financial year which is payable to the said council, or
(ii) be added to and treated as forming part of (as the case may be) the excess aforesaid for such succeeding financial year or the portion thereof not set aside under the said next preceding paragraph;
(c) the said excess, or so much thereof as is not set aside under the foregoing provisions of this sub-section, shall be applied by the said council in making, in accordance with this Act to every person rated for the service of such financial year in respect of a tenement of agricultural land which is situate in the rating area of the said council and has a remaining valuation, an allowance (in this Act referred to as a supplementary allowance) calculated on such remaining valuation and at whichever of the following rates is the lesser, that is to say:—
(i) the primary allowance rate, or
(ii) the rate in the pound on the total amount of the remaining valuations of all such tenements as aforesaid having a remaining valuation to which the said excess or so much thereof as is not set aside as aforesaid (as the case may be) is equivalent.
(3) Whenever the Minister is satisfied that the council of a county has, through bona fide error or mistake, incorrectly fixed the amount of the supplementary allowance to be made by such council under this section, the Minister may authorise such supplementary allowance to be made at the rate so erroneously fixed, and thereupon, notwithstanding anything to the contrary contained in this Act, such supplementary allowance shall be made at the rate so erroneously fixed.
Disposal of unapplied balance of agricultural grant.
10.—If at the beginning of any financial year a portion of the agricultural grant in respect of the next previous financial year for the disposal of which no provision is made by any other section of this Act remains in the hands of the council of a county or of an urban district, so much of the said portion of such agricultural grant as is not required by such council for the purpose of the abatements required by statute to be made in the rates payable to such council for the service of the said next previous financial year shall be divided by such council amongst all the agricultural land in the rating area of such council in proportion to the several specified valuations thereof, and the amount assigned on any such division to any particular agricultural land shall be allowed in accordance with this Act as an abatement from the amount of the poor rate for the service of the said financial year then beginning made on such agricultural land or on the tenement in which such agricultural land is included.
Provisions in relation to urban districts.
11.—(1) Where a portion of the agricultural grant payable to the council of a county is required by virtue of section 50 of the Act of 1898 to be applied by such council in relief of agricultural land in an urban district from rates, the following provisions shall have effect, that is to say:—
(a) the said portion of the said agricultural grant shall not be altered in amount by reason of the increase by virtue of this Act of the amount of the said grant;
(b) the said portion of the said agricultural grant shall, notwithstanding anything to the contrary contained in section 50 of the Act of 1898, be paid by such council directly to the council of such urban district;
(c) the council of such urban district shall divide the sum so paid to them amongst all the agricultural land in such urban district in proportion to the several valuations thereof and shall allow the amount assigned on such division to any particular agricultural land as an abatement from the amount of the poor rate made for the service of the relevant financial year on such agricultural land or on the tenement which includes such agricultural land;
(d) if the rate of the abatement (in this section referred to as the normal rate of abatement) made in any urban district in pursuance of the next preceding paragraph of this section is less than the primary allowance rate in the county in which such urban district is situate, the council of such urban district shall (subject to the provisions of the next following paragraph of this section) make, in the relevant financial year in accordance with this Act to every person rated in respect of a tenement of agricultural land in such urban district, an allowance (in this Act referred to as an additional allowance) calculated on the specified valuation of such agricultural land and at a rate equal to the difference between the said normal rate of abatement and the said primary allowance rate;
(e) where an additional allowance is required by the next preceding paragraph of this section to be made in respect of any agricultural land, the council of the urban district shall reduce or, where necessary, wholly omit to make the additional allowance where and so far as may be necessary to secure that the difference between the normal rate on land (as hereinafter defined) in such urban district and the rate in the pound of the said additional allowance is not less than one-quarter of the said normal rate on land;
(f) in this section the expression “normal rate on land” means in relation to any particular urban district, the difference between the total rate in the pound of all rates (including rates other than poor rate) payable in the relevant financial year in respect of agricultural land in such urban district and the normal rate of abatement in such urban district;
(g) the council of the county in which an urban district is situate shall pay out of the agricultural grant to the council of such urban district the amount of all additional allowances required by this Act to be made by the council of such urban district in pursuance of this section;
(h) whenever the sum actually paid in the relevant financial year to the council of a county in respect of agricultural grant is more or less than the sum stated in the second column of the Schedule to this Act in respect of such county, the total amount payable by virtue of this section by the council of such county to any council of an urban district in such county out of the agricultural grant shall be increased or reduced as the case may require proportionately to the amount by which the said sum so actually paid as aforesaid is more or less than the said sum so stated in the said second column.
(2) Every doubt, question, and dispute which shall arise as to the amount of the normal rate on land in any particular urban district shall be determined by the Minister, and the determination of such doubt, question, or dispute by the Minister shall be final and conclusive.
Tenements partly in an urban district.
12.—Where two or more tenements of agricultural land are deemed for the purposes of this Act to form together a single tenement (in this section referred to as the composite tenement) and a portion (in this section referred to as the county portion) of such composite tenement is situate in the rating area of the council of a county, and another portion (in this section referred to as the urban portion) of such composite tenement is situate in the rating area of the council of an urban district, the following provisions shall have effect, that is to say:—
(a) where the valuation of the county portion is equal to or greater than the specified valuation of the composite tenement, then and in such case, for the purpose of the calculation of the primary allowance to be made to the person rated in respect of the composite tenement by the council of the county in which the county portion is situate and for the purpose of the calculation of the additional allowance to be made to such person by the council of the urban district in which the urban portion is situate, the specified valuation of the composite tenement shall be deemed to be wholly within the rating area of the council of such county and wholly outside the rating area of the council of such urban district;
(b) where the valuation of the county portion is less than the specified valuation of the composite tenement, then and in such case, for the purpose of the calculation of the primary allowance to be made to the person rated in respect of the composite tenement by the council of the county in which the county portion is situate and for the purpose of the calculation of the additional allowance to be made to such person by the council of the urban district in which the urban portion is situate, the whole of the county portion shall be deemed to be specified valuation and none of the urban portion shall be or be deemed to be specified valuation;
(c) where, in any such case as is mentioned in the next preceding paragraph of this section, additional allowances are made by the council of the urban district in which the urban portion is situate, the council of the county in which the county portion is situate shall make to the person rated in respect of the composite tenement an allowance (in addition to all other allowances made under this Act by such council to such person) calculated at the rate at which the said additional allowances are so made as aforesaid and on the valuation of the urban portion, but subject to the overriding limitation that the valuation on which such allowance is calculated or, where more than one such allowance is made to one person, the aggregate of the valuations on which such allowances are calculated shall not exceed the difference between the specified valuation of the composite tenement and the valuation of the county portion.
Insufficiency of agricultural grant.
13.—(1) If the portion of the agricultural grant in respect of any financial year which is payable under this Act to any particular council of a county is less than the amount (in this section referred to as the said required amount) necessary for making all the primary allowances and employment allowances required by this Act to be made by such council for such financial year and the payments (if any) required by this Act or by section 50 of the Act of 1898 as applied by this Act to be made for such financial year by such council to councils of urban districts, every such primary allowance and every such employment allowance and every (if any) additional allowance required by this Act to be made for such financial year by the council of an urban district in such county shall be reduced rateably by such amount as will make the aggregate amount of all such reductions equal to the amount by which the said portion of the agricultural grant falls short of the said required amount.
(2) The several provisions of this Act (other than this section) in relation to the calculation of the amount of any primary allowance, employment allowance, or additional allowance shall have effect subject to the provisions of this section and, whenever any such allowance falls to be reduced by virtue of this section, the amount of such allowance shall be calculated in accordance with this Act (other than this section) and the amount so calculated shall then be reduced in accordance with this section.
Allowances by way of abatement.
14.—(1) Save as is otherwise provided by this Act, the allowance or allowances required by this Act to be made by the council of a county or of an urban district to any person shall be made by means of an abatement (equal to the amount of such allowance or the total of such allowances, as the case may be) of the rates which would, but for such abatement, be payable by such person to such council for the service of the relevant financial year.
(2) Every abatement made by the council of a county or of an urban district to any person in pursuance of this section shall be made in accordance with the following rules, that is to say:—
(a) where such person is rated by such council in respect of only one tenement of agricultural land, the abatement shall be made on the rates payable by such person in respect of such tenement;
(b) where such person is rated by such council in respect of two or more tenements of agricultural land, the abatement shall be made, at the option of such council, either—
(i) on the rates payable by such person in respect of such one of the said tenements as such council shall direct, or
(ii) in such proportions as such council shall direct on the respective rates payable by such person in respect of the said several tenements;
(c) in every case (save where the abatement is made by the issue of a credit note) the abatement made on any rates shall be shown on the demand note for those rates.
Allowances by way of credit notes.
15.—(1) The council of a county may, if they so think fit, decide to make the portion hereinafter mentioned of every primary allowance for any particular financial year by issuing to every person entitled to such primary allowance a credit note in two separate parts each of which declares such person to be entitled to credit for a sum equal to one moiety of the portion hereinafter mentioned of the primary allowance to which he is so entitled as against the rates payable by him to such council for the service of the said financial year,
(2) The portion of a primary allowance referred to in the next preceding sub-section of this section as the portion hereinafter mentioned is so much of such primary allowance as bears to the whole of such primary allowance the same proportion as the rate ascertained and certified by the Minister in pursuance of paragraph (b) of sub-section (1) of section 5 of the Act of 1934-1935 in respect of such county bears to the primary allowance rate in such county.
(3) Every person to whom a credit note is issued under this section by the council of a county shall—
(a) on paying, on or before the 31st day of October in the relevant financial year, or such later date prior to the 1st day of February in such financial year, as such council shall fix, the first moiety of the rates as against which such credit note declares him to be entitled to credit together with any arrears of rates due by him to such council and delivering to such council the first part of such credit note, be entitled to be repaid by such council the sum for which such part of such credit note declares him to be entitled to credit as aforesaid, and
(b) on paying, before the end of the relevant financial year, or such later date (not more than one month after the end of such financial year) as such council shall fix, the second moiety of the rates as against which such credit note declares him to be entitled to credit and delivering to such council the second part of such credit note, be entitled to be repaid by such council the sum for which such part of such credit note declares him to be entitled to credit as aforesaid.
Credit notes for urban rates.
16.—(1) Where—
(a) a person is rated for the service of a particular financial year in respect of a tenement of agricultural land situate in the rating area of the council of a county, and
(b) such tenement and a tenement of agricultural land situate in the rating area of the council of an urban district are deemed to form a single tenement for the purposes of this Act, and
(c) the aggregate amount of the allowances required by this Act to be made to such person by the council of such county exceeds the amount of the rates payable by such person to such council for the service of the said financial year,
the council of such county shall make so much of such allowances as is equal to the said excess of such allowances over the said rates by means of the issue to such person of a credit note declaring him to be entitled to credit for the amount of such excess as against the rates payable by him to the council of the said urban district for the service of the said financial year, and the council of such county shall pay to the council of such urban district the amount of every such credit note which is duly delivered to the council of such urban district by the person to whom it was issued by the council of such county.
(2) Every person to whom a credit note is issued under this section shall, when he has paid all the rates as against which such credit note declares him to be entitled to credit, together with any arrears of rates due by him to the council to whom such rates were payable, be entitled, on delivering such credit note to such council, to be repaid by such council the sum for which such credit note declares him to be entitled to credit as aforesaid.
Issue of credit notes.
17.—The issue by a council of a credit note 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 (whether wholly or partly) by the issue thereof or to his lawfully authorised agent, or
(b) by sending such credit note by post 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.
Application of Local Government (Rates on Small Dwellings) Act, 1928.
18.—(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 or allowances 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 or the total amount of such allowances, as the case may be.
(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 relevant financial year and the rates so deemed to have been made were paid by such rating authority on or before the end of the said financial year.
(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.
Amendment of rates.
19.—(1) The secretary of the council of a county or the town clerk of an urban district may from time to time amend any rate or assessment made on any tenement of agricultural land in any rate book kept by such council by inserting in such rate book the name of any person who ought to have been rated or by raising or reducing in such rate book the sum at which a person has been rated or by altering in such rate book the amount of any allowance made under this Act or by making such other amendment in such rate book as will make such rate or assessment conformable to the provisions of any Act for the time being in force in regard to the making of such rate or assessment.
(2) Every person aggrieved by an amendment made under this section in any rate or assessment shall have the same right of appeal from such amendment as he would have had if his name had been originally inserted in the said rate or assessment and no such alteration had been made therein, and as regards such person the rate shall be deemed to have been made at the time at which he received notice of such amendment.
Directions and instructions by the Minister.
20.—(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.
Calculation of allowances.
21.—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.
Offences in relation to abatements and allowances.
22.—(1) Every person who, in or in connection with a claim by himself or another person for any abatement or allowance from or against rates granted by or under this Act by way of relief against rates on agricultural land, makes after the passing of this Act any statement which is to his knowledge false or misleading in any material respect shall be guilty of an offence under this section, and shall be liable on summary conviction thereof to a fine not exceeding fifty pounds or, at the discretion of the court, to imprisonment for any term not exceeding six months.
(2) Paragraph 4 of section 10 of the Petty Sessions (Ireland) Act, 1851, shall not apply or have effect in relation to an offence under this section.
Expenses of the Minister.
23.—The expenses incurred by the Minister in the administration of this Act shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of money provided by the Oireachtas.
Repeal.
24.—Sub-section (5) of section 6 of the Local Government Act, 1927 (No. 3 of 1927), is hereby repealed.
Short title.
25.—This Act may be cited as the Rates on Agricultural Land (Relief) Act, 1939.
SCHEDULE.
Allocation of Agricultural Grant.
County Council. | Amount of Grant. |
£ | |
Carlow | 31,265 |
Cavan | 61,401 |
Clare | 87,645 |
Cork | 226,740 |
Donegal | 79,082 |
Dublin | 54,550 6s. 6d. |
Galway | 112,943 |
Kerry | 91,389 |
Kildare | 45,431 |
Kilkenny | 71,579 |
Laoighis | 47,496 |
Leitrim | 38,242 |
Limerick | 109,266 |
Longford | 33,091 |
Louth | 39,470 |
Mayo | 92,828 |
Meath | 74,610 |
Monaghan | 50,286 |
Offaly | 47,189 |
Roscommon | 65,598 |
Sligo | 50,111 |
Tipperary (N.R.) | 56,531 |
Tipperary (S.R.) | 77,225 |
Waterf ord | 52,852 |
Westmeath | 51,251 |
Wexford | 77,417 |
Wicklow | 42,831 |