No. 23/1939:

RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1939

ARRANGEMENT OF SECTIONS

1 Definitions.

2 Ascertainment of specified valuation.

3 Tenements in occupation of a trustee.

4 Increase of the agricultural grant.

5 Adjustment on alteration of boundaries, etc.

6 The primary allowance rate.

7 The primary allowance.

8 The employment allowance.

9 Application of the remainder of the agricultural grant.

10 Disposal of unapplied balance of agricultural grant.

11 Provisions in relation to urban districts.

12 Tenements partly in an urban district.

13 Insufficiency of agricultural grant.

14 Allowances by way of abatement.

15 Allowances by way of credit notes.

16 Credit notes for urban rates.

17 Issue of credit notes.

18 Application of Local Government (Rates on Small Dwellings) Act, 1928.

19 Amendment of rates.

20 Directions and instructions by the Minister.

21 Calculation of allowances.

22 Offences in relation to abatements and allowances.

23 Expenses of the Minister.

24 Repeal.

25 Short title.

SCHEDULE

AN ACT FURTHER TO INCREASE THE AMOUNT OF THE AGRICULTURAL GRANT REFERRED TO IN SECTION 48 OF THE LOCAL GOVERNMENT (IRELAND) ACT, 1898, AND TO PROVIDE FOR THE APPLICATION OF THE SAID GRANT AS SO INCREASED AND FOR OTHER MATTERS CONNECTED WITH RELIEF FROM RATES ON AGRICULTURAL LAND.

[27th July, 1939.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—

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.

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.

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.

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.

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.

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.

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.

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 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; 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.

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.

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 and 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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

24.—Sub-section (5) of section 6 of the Local Government Act, 1927 (No. 3 of 1927), is hereby repealed.

25.—This Act may be cited as the Rates on Agricultural Land (Relief) Act, 1939 .

SCHEDULE

ALLOCATION OF AGRICULTURAL GRANT.