Acquisition of Land (Allotments) Act, 1926

What is this act about?

This law allows local authorities in urban areas to acquire land to create allotments, which are small plots of land for individuals to cultivate vegetables for their own and their family's consumption. The main goal is to enable local councils to provide these cultivation spaces where there is a demand.

Who it applies to: Local authorities, specifically councils of county boroughs, other boroughs, urban districts, or town commissioners; Individuals and families who wish to cultivate vegetables on an allotment.

At a glance

Country: Ireland
Area of law: Tax law
Articles: 19
Source: irishstatutebook.ie
Text retrieved: 2026-06-17
Explanation updated: 2026-07-07

What does this act regulate?

How local authorities can decide to provide land for allotments.
The process for local authorities to acquire land, either by agreement or compulsorily.
Restrictions on the type of land that can be compulsorily acquired for allotments.
The requirement for local authorities to submit plans for works and proposed rents to the Minister for approval.

Who does this act apply to?

Local authorities, specifically councils of county boroughs, other boroughs, urban districts, or town commissioners.
Individuals and families who wish to cultivate vegetables on an allotment.

What are the key points?

An "allotment" is a piece of land not exceeding one-quarter of a statute acre.
Local authorities can only acquire land for a term of five years, whether by agreement or compulsorily.
Certain lands, such as demesnes, gardens, pleasure grounds, or sites of ancient monuments, cannot be compulsorily acquired.
Local authorities must avoid taking an undue quantity of land from one owner and displacing a considerable number of agricultural labourers.

Tax law

Health (Homes For Incapacitated Persons) Act, 1964

Planning and Development (Amendment) Act 2025

Finance (Miscellaneous Provisions) Act, 1935

Finance (Local Property Tax) (Amendment) Act 2015

Finance Act, 1952

Customs and Excise (Miscellaneous Provisions) Act, 1988

Disclosure of Certain Information For Taxation and Other Purposes Act, 1996

Finance Act, 1924

Tax law

Legal text

Contents (19)

Section 1
Section 2
Section 3
Section 4
Section 5
Section 6
Section 7
Section 8
Section 9
Section 10
Section 11
Section 12
Section 13
Section 14
Section 15
Section 16
Section 17
Section 18
Section 19

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ACQUISITION OF LAND (ALLOTMENTS) ACT, 1926.

ARRANGEMENT OF SECTIONS Section 1 .

Definitions.

2 .

Local authorities may provide land for allotments.

3 .

Acquisition of land by agreement.

4 .

Acquisition of land compulsorily.

5 .

Certain restrictions on the compulsory acquisition of land.

6 .

Schedules of works and rents to be submitted to the Minister.

7 .

Scheme may be withdrawn in certain cases.

8 .

Disposal of surplus land.

9 .

Compensation for deterioration of land.

10 .

Resumption of land by landlord.

11 .

Powers of entry on lands.

12 .

Duty of local authority to let land and power to make regulations.

13 .

Restrictions on letting of allotments.

14 .

Recovery of possession of allotments.

15 .

Exemption from stamp duty.

16 .

Land Law (Ireland) Acts not to apply to lettings under Act, etc.

17 .

Penalty for wrongful damage of buildings, etc.

18 .

Expenses.

19 .

Short title.

Acts Referred to Local Government Act, 1925 No. 5 of 1925 Land Act, 1923 No. 42 of 1923 Number 8 of 1926.

ACQUISITION OF LAND (ALLOTMENTS) ACT, 1926.

AN ACT TO ENABLE LOCAL AUTHORITIES IN URBAN AREAS TO PROVIDE LAND FOR ALLOTMENTS. [6th March, 1926.] BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:— Definitions.

Section 1

1.—In this Act— the word “allotment” means a piece of land containing not more than one-quarter of a statute acre let or intended to be let for cultivation by an individual for the production of vegetables mainly for consumption by himself and his family; the expression “local authority” means and includes the council of a county borough or other borough or an urban district or the commissioners of a town to which the Towns Improvement (Ireland) Act, 1854 , or any part of that Act applies; the word “area” when used in relation to a local authority means the borough, district, or town of which the local authority is the council or the commissioners; the word “provide” means to acquire land and to execute thereon all works necessary to render the land suitable for use as allotments; the expression “the Minister” means the Minister for Local Government and Public Health.

Local authorities may provide land for allotments.

Section 2

2.—(1) Whenever a local authority is of opinion, as a result of representations made to them or on their own motion, that there is a demand for allotments in their area and are further of opinion that the costs and expenses to be incurred by them in providing and maintaining the land for such allotments and otherwise in relation thereto may reasonably be expected to be recouped by the rents and other moneys to be received by them for the allotments, such local authority may resolve to provide land for such allotments under this Act, and may thereupon carry such resolution into execution under and in accordance with this Act.

(2)The costs and expenses to be incurred and the rents and other moneys to be received by a local authority in relation to allotments shall be calculated for the purposes of the foregoing sub-section in such manner as the Minister shall direct, but shall not in any case include any expenses incurred in any previous unsuccessful attempt to provide land for allotments under this Act nor any expenses to be incurred in making roads for the use of the public.

(3)Whenever the commissioners of a town, being a local authority within the meaning of this Act, resolve to provide land for allotments under this Act, such commissioners (if not already a body corporate) shall be a body corporate with perpetual succession for the purpose of acquiring and holding such land and suing and being sued in respect thereof.

Acquisition of land by agreement.

Section 3

3.—(1) When a local authority has resolved in accordance with this Act to provide allotments under this Act such local authority may forthwith proceed to acquire by agreement land (including land required to provide means of access) within their area suitable for use as allotments and, if they are unable so to acquire any or a sufficient quantity of such land, to acquire by agreement such land outside their area.

(2)A local authority shall not acquire land under this section for any greater estate or interest than a term of five years.

(3)When a local authority is in a position to acquire by agreement under this section a reasonable quantity of land (including land required to provide means of access) suitable for allotments, such local authority shall prepare and submit to the Minister a scheme with all necessary schedules, maps, and books of reference showing the land proposed to be acquired, the persons from whom and the terms on which the land is proposed to be acquired, the works proposed to be executed on the land to make the same suitable for letting in allotments, the total amount and the particulars of the estimated cost of the provision of land for allotments pursuant to the scheme, and a statement of the rents proposed to be charged for allotments on the land.

(4)A scheme submitted by a local authority to the Minister under this section may be confirmed by the Minister if he thinks proper so to do either without alteration or with such alterations and modifications as he may think fit to make therein, and such scheme, if and when the same is so confirmed, shall be binding on the local authority and shall be carried into execution by them accordingly.

Acquisition of land compulsorily.

Section 4

4.—(1) When a local authority after making all reasonable efforts has failed to acquire by agreement under this Act any or a sufficient quantity of land (including land required to provide means of access) suitable for allotments such local authority may resolve to acquire such land compulsorily and may thereupon, subject to the provisions of this section, acquire land either within or outside their area for the purposes of this Act in like manner as if those purposes were purposes of the Public Health (Ireland) Act, 1878 , and, so far as the same are applicable having regard to the express provisions of this Act, sections 202 and 203 of that Act as amended by subsequent Acts and modified by the Second Schedule to the Housing of the Working Classes Act, 1890, and Article 32 of the Schedule to the Local Government (Application of Enactments) Order, 1898, and section 68 of the Local Government Act, 1925 (No. 5 of 1925), shall apply accordingly to the compulsory acquisition of land by a local authority for the purposes of this Act.

(2)Land compulsorily acquired by a local authority for the purposes of this Act shall be so acquired only for a term of years not exceeding five years and at such rent and subject to such terms and conditions and to the payment of such compensation as, in default of agreement, shall be fixed by the Irish Land Commission.

(3)For the purpose of fixing the rent, terms, conditions, and compensation mentioned in the foregoing sub-section the Irish Land Commission shall have and exercise all the duties and powers conferred on them by sections 2 to 11 of the Labourers (Ireland) Act, 1885, and those sections shall apply accordingly as if the purposes of this Act were purposes of that Act but with such modifications as may be necessary and in particular with the modification that the said rent, terms, conditions, and compensation shall be fixed in like manner as the standard purchase annuity for non-judicial rents, is, in default of agreement, fixed under

Part II

. of the First Schedule to the Land Act, 1923 (No. 42 of 1923).

(4)Every petition presented by a local authority to the Minister for the compulsory acquisition of land for the purposes of this Act shall contain or be accompanied by a statement of— (a) the total amount and the particulars of the estimated cost of the acquisition of the land, and (b) the works proposed to be executed on the land to make the same suitable for letting in allotments and the total amount and the particulars of the estimated cost of such works, and (c) the rents proposed to be charged for allotments on the land.

Certain restrictions on the compulsory acquisition of land.

Section 5

5.—(1) A local authority shall not acquire compulsorily for the purposes of this Act any land which— (a) is or forms part of a demesne, garden, or pleasure ground, or is or forms part of the home farm attached to and usually occupied with a mansion house, or is otherwise necessary for the amenity or convenience of a dwelling-house, or (b) is held or occupied by a local authority or other incorporated body for the purposes of any railway, tramway, dock, canal, water, or other public undertaking, or (c) is the site of an ancient monument or other object of archaeological interest.

(2)A local authority in considering the compulsory acquisition of land for the purposes of this Act shall, so far as practicable, avoid taking an undue or inconvenient quantity of land from any one owner or tenant and for that purpose shall have regard to the extent of the land held or occupied in the locality by such owner or occupier and, when considering the taking of part only of the land so held or occupied, shall have regard to the convenience, extent, and nature of the residue of such land and the size and character of the agricultural and other buildings thereon.

(3)A local authority in exercising their powers of acquiring land under this Act shall avoid so far as practicable the displacement by the exercise of such powers of any considerable number of agricultural labourers or other persons employed on or about land.

Schedules of works and rents to be submitted to the Minister.

Section 6

6.—(1) When and so soon as the rent, terms, conditions, and compensation in respect of any land proposed to be compulsorily acquired by a local authority under this Act have been fixed by the Irish Land Commission, the local authority shall submit to the Minister a schedule of the works proposed to be executed on the land to make the same suitable for letting in allotments and also a schedule of the rents proposed to be charged by them for allotments on such land, and thereupon the Minister may if he thinks proper approve of such schedules or either of them either without alteration or modification or with such alterations and modifications as he thinks fit to make therein.

(2)Every schedule of works approved of by the Minister under this section shall be binding on the local authority by whom the same was submitted and such local authority shall execute on the land to which such schedule relates all works stated in such schedule as so approved and no other works.

(3)Every schedule of rents approved of by the Minister under this section shall be binding on the local authority by whom the same was submitted, and such local authority shall not let any allotments on the land to which such schedule relates at any rent other than the appropriate rent stated in such schedule as so approved.

Scheme may be withdrawn in certain cases.

Section 7

7.—(1) At any time within six weeks after the rent, terms, conditions, and compensation in respect of any land proposed to be compulsorily acquired by a local authority under this Act have been fixed by the Irish Land Commission, such local authority, if of opinion that such land cannot be let for allotments at such rents as will secure them from loss, may by notice in writing to all persons interested in the land to which the notice relates or in the rent or compensation fixed as aforesaid in respect of such land, withdraw the scheme comprising such land either wholly or in so far only as relates to such land.

(2)When a scheme is withdrawn either wholly or in part by a local authority under this section, every person on whom the notice of withdrawal was or should have been served under this section shall be entitled to be paid by such local authority all costs and expenses incurred by him in respect of the scheme or the portion thereof so withdrawn (as the case may be) or any proceedings thereunder or the withdrawal thereof, the amount of such costs and expenses, in default of agreement, to be settled by the Minister.

Disposal of surplus land.

Section 8

8.—(1) Whenever it is shown to the satisfaction of the Minister that any land acquired by a local authority for the purposes of this Act cannot be let for allotments at rents which will secure such local authority from loss, or, owing to exceptional circumstances, cannot be used with advantage for the purposes of this Act, such local authority may with the approval of the Minister surrender such land by agreement to the immediate landlord thereof on such terms as may be approved of by the Minister or, in default of agreement for such surrender, may with the approval of the Minister let the land for any purpose appearing to the Minister to be beneficial to the inhabitants of the area of such local authority.

(2)Notwithstanding anything to the contrary contained in any other enactment, land acquired by a local authority under this Act and not required for the purposes of this Act shall not be sold, leased, or otherwise alienated by such local authority save in so far as such alienation may be authorised by this section.

Compensation for deterioration of land.

Section 9

9.—(1) Whenever the estate or interest of a local authority in any land acquired by such local authority for the purposes of this Act is terminated by any means (other than resumption of such land by the immediate landlord thereof under the power in that behalf conferred by this Act) and on such termination such land is in the opinion of the Minister for Lands and Agriculture in a condition substantially less suitable for agriculture or pasture (as the case may require) than when it was acquired by such local authority, such local authority shall pay compensation for such deterioration in the condition of the land.

(2)The amount of compensation to be paid by a local authority under this section and the person or persons to whom, and, if necessary, the shares in which it is to be paid shall be determined by the Minister for Lands and Agriculture whose decision shall be final.

Resumption of land by landlord.

Section 10

10.—(1) Whenever the immediate landlord of any land acquired by a local authority for the purposes of this Act requires such land or any part thereof for use for building, mining, or other industrial purpose (other than agriculture) or for roads necessary for such purpose, such landlord may by three months' notice in writing to such local authority terminate the estate or tenancy of such land or such part thereof, and, if before the expiration of such notice the Minister is satisfied that the land mentioned in such notice or any part thereof is bona fide required by such landlord for such use as aforesaid, such landlord may at the expiration of such notice resume possession and occupation of such land or the part thereof in respect of which the Minister is so satisfied.

(2)Where part only of the land held by a local authority for the purposes of this Act is resumed by the immediate landlord thereof under this section, the rent to be thenceforward paid by such local authority in respect of the remainder of such land shall, in default of agreement, be fixed by the Minister.

(3)Where possession and occupation of any land is resumed by a landlord under this section on any day after the 31st day of March and before the 1st day of November in any year, such landlord shall pay to every holder of any allotment on such land compensation in respect of all crops growing on such allotment at the date of such resumption and in respect of all labour expended upon and manure applied to such allotment since the taking of the last crop before such resumption in anticipation of a future crop, and the amount of such compensation shall, in default of agreement, be fixed by the Minister.

Powers of entry on lands.

Section 11

11.—(1) For the purpose of ascertaining whether any particular land is or is not suitable for allotments, a local authority may authorise in writing any person to inspect such land and such person shall thereupon be entitled (subject to production by him of such authority if so required) to enter on such land at all reasonable times and there make such inspections and investigations as he thinks proper.

(2)Any person who shall obstruct or impede any person so authorised as aforesaid in the exercise of the powers vested in him by virtue of this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding five pounds.

Duty of local authority to let land and power to make regulations.

Section 12

12.—(1) When a local authority has acquired land for the purposes of this Act it shall be the duty of such local authority to let such land for allotments in accordance with this Act and to maintain and manage the same accordingly, and for the purpose of such letting such local authority may make regulations in regard to all or any of the following matters, that is to say:— (a) the size of the allotments; (b) the classes of persons who will be eligible to receive lettings of allotments; (c) the method of selecting from the applicants for allotments the persons to whom lettings of allotments will be given so as to avoid undue preference of any such applicants; (d) the times and mode of payment of the rents charged for the allotments; (e) the conditions (including conditions as to cultivation) to be observed by persons to whom lettings of allotments are made; (f) regulating or restricting the alienation of allotments; (g) any other matter relating to the proper management of the land and the allotments thereon.

(2)All regulations made by a local authority under this section shall be subject to the approval of the Minister and shall not be of any force or effect unless or until they are so approved.

(3)When a local authority has made regulations under this section they shall cause such regulations to be made known, in such manner as they think fit, to persons interested therein and shall cause a copy thereof to be furnished to every person to whom a letting of an allotment to which the regulations apply is made and also to every person resident in their area who applies therefor.

Restrictions on letting of allotments.

Section 13

13.—(1) Every letting of an allotment on land acquired by a local authority under this Act shall be made either— (a) to not more than two individual persons, or (b) to a number of persons working on a co-operative system approved by the Minister, or (c) with the consent of the Minister, to an association of persons formed for the purpose of creating or developing or promoting the creation or development of allotments and so constituted that the division of profits amongst the members of the association is prohibited or restricted.

(2)Lettings of allotments to an individual person or to individual persons shall comprise one allotment only, but lettings under the foregoing sub-section to a number of persons working on a co-operative system or to an association may comprise any number of allotments.

Recovery of possession of allotments.

Section 14

14.—(1) Whenever any rent for an allotment is in arrear and unpaid for one month after the same becomes due or whenever it appears to the local authority that the person to whom an allotment is let has not observed in relation to that allotment the regulations made by the local authority under this Act, the local authority may by one month's notice in writing served on the person in whom the letting of the allotment is then vested determine the letting of the allotment, and thereupon such letting shall be determined as from the expiration of such notice.

(2)Whenever the letting of an allotment has expired or been determined, the local authority may recover possession of the allotment in a court of summary jurisdiction under section 15 of the Summary Jurisdiction (Ireland) Act, 1851 , and that section shall apply accordingly wherever the allotment may be situated and whatever may be the rent at which or the term for which the allotment is let.

Exemption from stamp duty.

Section 15

15.—No stamp duty shall be payable on any lease, order, agreement, surrender, or other instrument made under or otherwise for the purposes of this Act.

Land Law (Ireland) Acts not to apply to lettings under Act, etc.

Section 16

16.—(1) The Land Law (Ireland) Acts shall not apply to any letting of land made to a local authority under this Act nor to any letting of an allotment on any such land.

(2)The acquisition of any land by a local authority under this Act shall not prevent or prejudice the vesting of such land in or the acquisition thereof by the Irish Land Commission save that such vesting or acquisition shall be subject to the letting to and the rights of the local authority under this Act.

Penalty for wrongful damage of buildings, etc.

Section 17

17.—Every person who without lawful authority pulls down, removes, damages, or injures any building or any wall, hedge, ditch, or other fence or any crops on or in any land held by a local authority under a letting made to them under this Act shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding five pounds.

Expenses.

Section 18

18.—(1) The expenses incurred by the Minister and the Irish Land Commission respectively in carrying this Act into execution shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas.

(2)All costs and expenses incurred by a local authority in providing land for allotments under this Act and of maintaining, managing, and letting such land for allotments shall be defrayed out of the rents and other moneys received by the local authority in respect of the allotments so far as such rents and moneys are sufficient for the purpose, and such costs and expenses so far as the same are not so defrayed and also all other costs and expenses incurred by the local authority under this Act, including the costs and expenses of any unsuccessful attempt to provide land for allotments under this Act, shall be defrayed in such manner as the Minister shall direct.

Short title.

Section 19

19.—This Act may be cited as the Acquisition of Land (Allotments) Act, 1926.

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