Rates on Agricultural Land (Relief) Act, 1932

What is this act about?

This law authorizes the provision of grants totaling £250,000 to relieve rates on agricultural land and details how these grants should be used. It aims to reduce the financial burden of rates for those who own or occupy agricultural land.

Who it applies to: Owners and occupiers of agricultural land who are rated for it; County and urban district councils responsible for collecting rates.

At a glance

Country: Ireland
Area of law: Environment and agriculture
Articles: 11
Source: irishstatutebook.ie
Text retrieved: 2026-06-17
Explanation updated: 2026-07-07

What does this act regulate?

The definition of "agricultural land" and "tenement of agricultural land" for the purposes of this Act.
How the "specified valuation" of agricultural land is determined.
The distribution of £250,000 in grants to county and urban district councils.
The method for councils to apply these grants by issuing credit notes to ratepayers.

Who does this act apply to?

Owners and occupiers of agricultural land who are rated for it.
County and urban district councils responsible for collecting rates.

What are the key points?

A total of £250,000 is authorized for grants.
Grants are for the financial year beginning on April 1st, 1932.
Councils must apply grants by making allowances to ratepayers, issued as credit notes.
Credit notes can be used as payment for rates or exchanged for a refund if rates have already been paid, up to March 31st, 1933.

Environment and agriculture

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Continental Shelf Act, 1968

Intoxicating Liquor Act, 1953

Constitution (Amendment No. 17) Act, 1931

Constitution (Verification of Petition) Act, 1944

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Environment and agriculture

Legal text

Contents (11)

Section 1
Section 2
Section 3
Section 4
Section 5
Section 6
Section 7
Section 8
Section 9
Section 10
Section 11

Rates on Agricultural Land (Relief) Act, 1932 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.ie) Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.ie) Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1932 Rates on Agricultural Land (Relief) Act, 1932 Rates on Agricultural Land (Relief) Act, 1932 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Print Full ActPriontáil an tAcht Iomlán Number 28 of 1932.

RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1932.

ARRANGEMENT OF SECTIONS Section

Section 1

Definitions.

Section 2

Ascertainment of specified valuation.

Section 3

Definition of specified proportion.

Section 4

Grants to county and urban district councils.

Section 5

Application of grants.

Section 6

Realisation of credit notes.

Section 7

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

Section 8

Disposal of unapplied balances of grants.

Section 9

Calculation of allowances.

Section 10

Directions and instructions by the Minister.

Section 11

Short title.

SCHEDULE Act Referred to Local Government (Rates on Small Dwellings) Act, 1928 No. 4 of 1928 Number 28 of 1932.

RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1932.

AN ACT TO AUTHORISE THE MAKING OF GRANTS AMOUNTING TO THE SUM OF TWO HUNDRED AND FIFTY THOUSAND POUNDS FOR RELIEF OF RATES ON AGRICULTURAL LAND, AND TO PROVIDE FOR THE APPLICATION OF SUCH GRANTS AND FOR OTHER MATTERS CONNECTED THEREWITH. [16th December, 1932.] BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:— Definitions.

1.—(1) In this Act— the expression “the Minister” means the Minister for Local Government and Public Health; the word “county” does not include a county borough; the expression “agricultural land” means land described as agricultural land in the valuation lists under the Valuation Acts; the expression “tenement of agricultural land” means a rateable hereditament or tenement which consists wholly or partly of agricultural land.

(2)The council of a county or of an urban district may, if they think proper, declare that the land within the curtilage of a specified dwelling house in such county or urban district shall not be agricultural land for the purposes of this Act, and thereupon such land shall not be agricultural land for the said purposes.

Ascertainment of specified valuation.

2.—(1) The specified valuation for the purposes of this Act of any agricultural land in any particular county shall be ascertained in accordance with the following provisions, that is to say :— (a) where a person is rated in respect of only one tenement of agricultural land in such county and the valuation under the Valuation Acts of the agricultural land included in such tenement does not exceed ten pounds, the specified valuation of such agricultural land shall be the valuation thereof under the Valuation Acts; (b) where a person is rated in respect of two or more tenements of agricultural land in such county and the total amount of the valuations under the Valuation Acts of all the agricultural land included in such tenements does not exceed ten pounds, the specified valuation of the agricultural land included in each such tenement shall be the valuation thereof under the Valuation Acts; (c) where a person is rated under the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928), as owner in respect of two or more tenements of agricultural land in such county, the specified valuation of the agricultural land included in each such tenement shall be the valuation thereof under the Valuation Acts; (d) where a local authority is rated in respect of two or more tenements of agricultural land owned or held by such local authority in connection with labourers' cottages provided under the Labourers Acts, 1883 to 1931, the specified valuation of the agricultural land included in each such tenement shall be the valuation thereof under the Valuation Acts or the sum of ten pounds whichever is in each case the lesser; (e) where the Irish Land Commission is rated in respect of only one tenement of agricultural land in such county and the valuation under the Valuation Acts of the agricultural land included in such tenement exceeds ten pounds, the specified valuation of such agricultural land shall be ten pounds; (f) where the Irish Land Commission is rated in respect of two or more tenements of agricultural land in such county and the total amount of the valuations under the Valuation Acts of all the agricultural land included in such tenements exceeds ten pounds, the specified valuation of the agricultural land included in each such tenement shall be the valuation thereof under the Valuation Acts or ten pounds, whichever is in each case the lesser; (g) the following provision shall apply where, but only where, none of the foregoing paragraphs of this section applies, that is to say :—

(i) where a person is rated in respect of only one tenement of agricultural land in such county, the specified valuation of the agricultural land included in such tenement shall be ten pounds, and (ii) where a person is rated in respect of two or more tenements of agricultural land in such county, such tenements shall for the purposes of this Act be deemed to form together a single tenement of agricultural land, and the specified valuation of the agricultural land included in such single tenement shall be ten pounds.

(2)In this section the word “county” shall be construed as meaning the county inclusive of all urban districts which are situate in such county and are mentioned in the second column of the Schedule to this Act and exclusive of all other urban districts situate in such county.

Definition of specified proportion.

3.—The specified proportion for the purposes of this Act of the specified valuation of any agricultural land shall be that amount of such specified valuation which bears to such specified valuation the same proportion as the grant payable under this Act to the council of the county or urban district in which such agricultural land is situate bears to the aggregate amount of all the specified valuations of agricultural land in such county or urban district.

Grants to county and urban district councils.

4.—(1) The Minister for Finance shall, in the financial year beginning on the 1st day of April, 1932, make out of moneys provided by the Oireachtas grants amounting in the aggregate to the sum of £250,000 (two hundred and fifty thousand pounds) to the respective councils of the several counties and urban districts specified in the first and second columns respectively of the Schedule to this Act.

(2)The amount of the grant to be made under this section to the council of each county mentioned in the first column of the Schedule to this Act and to the council of each urban district mentioned in the second column of the said Schedule shall be the sum stated in the third column of the said Schedule opposite the name of the county or urban district (as the case may be) of such council in the first or second column of the said Schedule.

Application of grants.

5.—(1) The grant made under this Act to any council of a county or of an urban district shall be applied by such council in making, in accordance with this Act, an allowance to every person rated in respect of agricultural land in such county or urban district for the service of the local financial year beginning on the 1st day of April, 1932.

(2)The amount of the allowance to be made under this section to any person by a council shall be a sum equal to the specified proportion of the specified valuation (as defined by this Act) of the agricultural land in the county or urban district (as the case may be) of such council in respect of which such person is rated for the service of the local financial year beginning on the 1st day of April, 1932.

(3)Every allowance made under this section by a council shall be made by the issue by such council to the person entitled to receive such allowance of a note or statement (in this Act referred to as a credit note) declaring him to be entitled to credit for the amount of such allowance as against rates payable by him to such council in respect of the local financial year beginning on the 1st day of April, 1932, or any previous local financial year.

Realisation of credit notes.

6.—(1) Every credit note issued under this Act by the council of a county or an urban district to any person which is tendered by such person on or before the 31st day of March, 1933, in or towards payment of any rate made on such person by such council in respect of the service of the local financial year beginning on the 1st day of April, 1932, or any previous local financial year, shall be accepted and taken by such council as a payment of money to the amount of such credit note.

(2)Every person to whom a credit note is issued under this Act by the council of a county or an urban district and who has, before or after or partly before and partly after the passing of this Act, paid all rates for the service of the local financial year beginning on the 1st day of April, 1932, made on him by such council in respect of the tenement of agricultural land which includes the agricultural land in relation to which such credit note is issued, shall be entitled, on delivering such credit note to such council for the purposes of this section on or before the 31st day of March, 1933, to be repaid by such council so much of the said rates so paid by him as is equal to the amount of such credit note.

(3)A person to whom a credit note is issued under this Act may claim the benefit of sub-section (1) of this section in respect of part of the amount of such credit note and the benefit of sub-section (2) of this section in respect of the residue of such amount, and whenever such claim is made the said sub-sections shall respectively apply to the respective parts of the amount of such credit note as if each such part were the whole amount of a credit note.

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

7.—(1) For the purposes of section 6 of the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928) (in this section referred to as the said Act), and for the purposes of that section as applied by section 9 of the said Act, the amount of any rate to which the said Act applies made on a person entitled to an allowance under this Act in respect of such rate shall be deemed to be the difference between the actual amount of such rate and the amount of such allowance.

(2)Whenever a rating authority as defined by the said Act is the owner of a small dwelling within the meaning of the said Act, this Act shall apply to such rating authority in relation to such small dwelling as if such rating authority were a person on whom a rate was made by such rating authority in respect of such small dwelling for the service of the local financial year beginning on the 1st day of April, 1932, and the rate so deemed to have been made were paid by such rating authority on or before the 31st day of March, 1933.

(3)The receipt by any person of an allowance under this Act shall not disentitle him to the benefit of the provisions of sub-section (1) of section 10 of the said Act if and so far as those provisions apply to him.

Disposal of unapplied balances of grants.

8.—(1) Any balance of the grant made under this Act to the council of a county or of an urban district which remains in the hands of such council on the 1st day of April, 1933, and cannot, having regard to the provisions of this Act, be lawfully applied by such council in accordance with this Act shall be applied by such council in like manner as the moneys payable to such council in respect of the agricultural grant for the local financial year beginning on the 1st day of April, 1933, are required by law to be applied.

(2)In this section the expression “the agricultural grant” means the grant referred to in section 48 of the Local Government (Ireland) Act, 1898, as adapted by or under any subsequent Act.

Calculation of allowances.

9.—In calculating for the purposes of this Act the amount of any allowance, any fraction of a penny less than a half-penny shall be disregarded and any fraction of a penny equal to or greater than a half-penny shall be reckoned as a penny.

Directions and instructions by the Minister.

10.—(1) The Minister may give to the councils of counties and to the councils of urban districts or to any such council such general or particular directions or instructions in relation to the carrying of this Act into execution as shall appear to the Minister to be necessary or proper for securing or facilitating the execution of this Act.

(2)Every direction or instruction given by the Minister before the passing of this Act which, if given after such passing, would have been authorised by the foregoing sub-section of this section shall be deemed to have been given under the authority of that sub-section.

(3)It shall be the duty of every council of a county or of an urban district to comply with every direction and instruction given or deemed to have been given by the Minister under this section to such council, and every act done (whether before or after the passing of this Act) by any such council in pursuance of any such direction or instruction shall be deemed to have been done or to be done under the authority of this Act and shall have and (if done before the passing of this Act) be deemed always to have had effect accordingly.

(4)Every act done by the council of a county or an urban district before and in anticipation of the passing of this Act shall have and be deemed always to have had all such (if any) validity and effect as it would have had if this Act had been in force when such act was done.

Short title.

11.—This Act may be cited as the Rates on Agricultural Land (Relief) Act, 1932.

SCHEDULE.

Amounts Of Grants.

Counties.

Urban Districts.

Amount of Grant. £ Carlow — 2,813 Cavan — 13,945 Cavan 38 Clare — 11,458 Cork South — 8,570 Cork North and West — 14,956 Macroom 48 Mallow 34 Midleton 8 Passage West 5 Skibbereen 40 Donegal — 12,139 Buncrana 43 Bundoran 44 Dublin — 3,034 Galway — 20,817 Kerry — 12,049 Kildare — 4,156 Athy 43 Naas 97 Kilkenny — 6,741 Laoighis — 5,892 Leitrim — 8,161 Limerick — 10,358 Longford — 5,264 Longford 62 Louth — 4,196 Mayo — 18,309 Ballina 54 Castlebar 37 Westport 67 Meath — 7,909 Monaghan — 10,042 Carrickmacross 10 Castleblayney 4 Monaghan 8 Offaly — 6,138 Tullamore 87 Roscommon — 13,708 Sligo — 10,354 Tipperary N.R. — 6,439 Nenagh 90 Tipperary S.R. — 7,253 Tipperary 71 Waterford — 4,612 Westmeath — 6,739 Wexford — 8,163 Wicklow — 4,844 Arklow 51 Total £250,000 Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais

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