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Ireland

Rates on Agricultural Land (Relief) Act, 1967

In short

This law amends and extends previous laws concerning relief on rates for agricultural land, specifically the Rates on Agricultural Land (Relief) Acts from 1939 to 1964. It primarily adjusts the periods for which relief applies and modifies conditions for receiving such relief.

What it regulates

  • The duration of relief provisions for rates on agricultural land.
  • Conditions under which certain rates on agricultural land can be waived or modified.
  • The total amount of allowances that can be granted under the related Acts.
  • Restrictions on receiving allowances if rates are not paid by a certain date.

Who it concerns

  • Persons rated in respect of tenements of agricultural land.
  • The Irish Land Commission when rated for agricultural land.
  • Councils of counties responsible for levying and collecting rates.

Key points

  • The relief provisions are extended to cover local financial years up to March 31, 1970.
  • For single or multiple tenements of agricultural land with a total valuation not exceeding thirty-three pounds, certain relief provisions will apply as if the words "four-fifths of" were deleted.
  • The total amount of any allowance for agricultural land rates cannot exceed the produce of the general rate in the pound on the valuation of the tenement.
  • Allowances are generally conditional on the payment of the reduced rates by the last day of the local financial year, or a subsequent date fixed by the Minister.
Legal text
Legal text

Rates on Agricultural Land (Relief) Act, 1967 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.

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  3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1967 Rates on Agricultural Land (Relief) Act, 1967 Rates on Agricultural Land (Relief) Act, 1967 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 13 of 1967 RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1967 ARRANGEMENT OF SECTIONS Section 1. Interpretation. 2. Amendment of section 1 of Act of 1962. 3. Amendment of section 5 of Act of 1946. 4. Amendment of section 6 of Act of 1946. 5. Amendment of section 7

(1)(b) of Act of
  2. Total amount of allowances under Acts.
  3. Restriction on allowances under Acts.
  4. Power to waive certain rates on certain tenements of agricultural land.
  5. Short title, collective citation and construction. Acts Referred to Rates on Agricultural Land (Relief) Act, 1939 1939, No.
  6. Rates on Agricultural Land (Relief) Act, 1946 1946, No.
  7. Rates on Agricultural Land (Relief) Act, 1953 1953, No.
  8. Rates on Agricultural Land (Relief) Act, 1962 1962, No.
  9. Rates on Agricultural Land (Relief) Act, 1964 1964, No.
  10. Local Government (Rates on Small Dwellings) Act, 1928 1928, No. 4 Number 13 of 1967 RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1967 AN ACT TO AMEND AND EXTEND THE RATES ON AGRICULTURAL LAND (RELIEF) ACTS, 1939 TO 1964, AND TO MAKE PROVISION WITH RESPECT TO OTHER MATTERS CONNECTED WITH THE MATTERS AFORESAID. [28th June, 1967] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:— Interpretation. 1.—In this Act— “the Act of 1939” means the Rates on Agricultural Land (Relief) Act, 1939 ; “the Act of 1946” means the Rates on Agricultural Land (Relief) Act, 1946 ; “the Act of 1953” means the Rates on Agricultural Land (Relief) Act, 1953 ; “the Act of 1962” means the Rates on Agricultural Land (Relief) Act, 1962 ; “the Act of 1964” means the Rates on Agricultural Land (Relief) Act, 1964 . Amendment of section 1 of Act of
  11. 2.—
(1)Section 1
(1)of the Act of 1962 as amended by section 2 of the Act of 1964, is hereby amended by the substitution of “the 31st day of March, 1967, the 31st day of March, 1968, the 31st day of March, 1969 and the 31st day of March, 1970,” for “and the 31st day of March, 1967,”.
(2)Accordingly “sixteen” is hereby substituted for “thirteen” where the latter word occurs in section 1 of the Act of 1953 in the reference to the local financial year ending on the 31st day of March, 1954, and the thirteen following local financial years. Amendment of section 5 of Act of 1946. 3.—
(1)Where— (
  1. a)a person is rated in respect of only one tenement of agricultural land in the rating area and the valuation of the tenement does not exceed thirty-three pounds, or (
  2. b)a person is rated in respect of two or more tenements of agricultural land in the rating area and the total amount of the valuations of the tenements does not exceed thirty-three pounds, or (
  3. c)a person (other than the occupier) is rated under the Local Government (Rates on Small Dwellings) Act, 1928 , as owner in respect of one or more tenements of agricultural land in the rating area, or (
  4. d)the Irish Land Commission is rated in respect of a tenement of agricultural land in the rating area the valuation of which does not exceed thirty-three pounds section 5 of the Act of 1946, as amended by section 3 of the Act of 1962 and section 3 of the Act of 1964, shall have effect in relation to every such tenement as if the words “four-fifths of” were deleted therefrom wherever they occur.
(2)Subsection
(1)shall have effect in relation to the local financial year ending on the 31st day of March, 1968, and any subsequent local financial year to which the Act of 1946 applies. Amendment of section 6 of Act of 1946. 4.—
(1)Section 6 of the Act of 1946, as amended by section 4 of the Act of 1962 and section 4 of the Act of 1964, shall not apply in relation to a person rated in respect of a tenement of agricultural land the primary allowance in respect of which is, by virtue of section 3, equal to the general rate in the pound on the specified valuation.
(2)Subsection
(1)shall have effect in relation to the local financial year ending on the 31st day of March, 1968, and any subsequent local financial year to which the Act of 1946 applies. Amendment of section 7
(1)(
  1. b)of Act of 1946. 5.—Paragraph (
  2. b)of section 7
(1)of the Act of 1946, as amended by section 1 of the Act of 1953, section 5 of the Act of 1962 and section 5 of the Act of 1964, is hereby amended, in relation to the local financial year ending on the 31st day of March, 1968, and any subsequent local financial year to which the Act of 1946 applies, by the repeal of all the words from “but the total” to the end of the paragraph. Total amount of allowances under Acts. 6.—
(1)The amount of any allowance or total amount of any allowances, as may be appropriate, under the Rates on Agricultural Land (Relief) Acts, 1939 to 1967, in respect of a tenement of agricultural land shall not exceed an amount equal to the produce of the general rate in the pound on the valuation of the tenement for the service of the local financial year to which the allowance or allowances, as the case may be, relate.
(2)This section shall have effect in relation to the local financial year ending on the 31st day of March, 1968, and any subsequent local financial year to which the Act of 1946 applies. Restriction on allowances under Acts. 7.—
(1)Save where the council of a county with the consent of the Minister otherwise determine, the making of any allowance under the Rates on Agricultural Land (Relief) Acts, 1939 to 1967, in respect of a tenement of agricultural land shall be regarded as having been made subject to a condition that the amount payable (after any abatement to give effect to any such allowance) to the council on foot of the rates in respect of the tenement for the service of the local financial year to which the allowance relates shall be paid not later than the appropriate date.
(2)The making of a determination under subsection
(1)shall be a reserved function for the purposes of the County Management Acts, 1940 to 1955.
(3)Where by virtue of subsection
(1)the making of an allowance mentioned in that subsection is subject to a condition that an amount payable on foot of rates shall be paid to the council of a county before the appropriate date and the condition is not complied with, the obligation on the council to give effect to the allowance shall cease and, for the purpose of the law relating to the making, levying, collection and recovery of rates, the amount of the allowance shall thereupon become due and owing to the council on foot of the rates made in respect of the relevant tenement of agricultural land for the service of the local financialyear to which the allowance relates and payment of the amount shall be deemed to have been duly demanded on the appropriate date.
(4)In this section, “the appropriate date” means the last day of the local financial year for the service of which a rate to be levied by the council of a county off a tenement of agricultural land or part thereof is made, or such subsequent day as the Minister may fix by order made on or before the first-mentioned day.
(5)This section shall have effect in relation to the local financial year ending on the 31st day of March, 1968, and any subsequent local financial year to which the Act of 1946 applies. Power to waive certain rates on certain tenements of agricultural land. 8.—
(1)Where— (
  1. a)a rate which is leviable by the council of a county for the expenses of the council incurred in the payment of compensation for criminal injuries may be levied by the council off the whole or part of a tenement of agricultural land, (
  2. b)the valuation of the tenement is not more than the specified valuation, and (
  3. c)it appears to the council that the expenses of levying and collecting the rate will exceed the amount leviable in relation to the tenement, the council may, subject to any general direction given by the Minister in writing with respect to the administration of this section, waive the levying and collection of the rate and in case a waiver is made under this section the obligation on the council to levy and collect the rate to which the waiver relates shall thereupon cease.
(2)This section shall have effect in relation to the local financial year ending on the 31st day of March, 1968, and any subsequent local financial year to which the Act of 1946 applies.
(3)Everything done by the council of a county before and in anticipation of the enactment of this section shall have and shall be deemed always to have had all such (if any) validity and effect as it would have had if this section had been in force when such thing was done. Short title, collective citation and construction. 9.—
(1)This Act may be cited as the Rates on Agricultural Land (Relief) Act, 1967.
(2)The Rates on Agricultural Land (Relief) Acts, 1939 to 1964, and this Act may be cited together as the Rates on Agricultural Land (Relief) Acts, 1939 to 1967.
(3)The Rates on Agricultural Land (Relief) Acts, 1939 to 1964, and this Act shall be construed together as one Act. 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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