Local Government (Rates on Agricultural Land) Act, 1925

In short

This law is about increasing a financial grant, called the "agricultural grant," to help reduce local rates (taxes) on agricultural land. It sets out how this extra money, known as a "supplementary grant," will be distributed and applied.

What it regulates

The increase of the agricultural grant by an amount provided by the Oireachtas.
How this supplementary grant is to be applied to reduce rates on agricultural land.
The process for county councils to amend rates and provide allowances to those who have already paid.
The validation of actions taken by councils before this Act was passed, if done according to the Minister's directions.

Who it concerns

The Minister for Finance and the Minister for Local Government and Public Health.
County councils and county borough councils.
Owners of agricultural land who pay local rates.

Key points

The Minister for Finance will increase the agricultural grant annually, starting from April 1st, 1925, with a "supplementary grant."
County councils must immediately use this supplementary grant to reduce rates on agricultural land within their county.
If a rate has already been paid, the county council must provide an allowance equal to the reduction, either by payment or deduction from future rates.
If a county council fails to make adequate provision for expenses, the Minister for Local Government and Public Health can direct them to use the supplementary grant for current expenses instead of rate relief.

Legal text

Local Government (Rates on Agricultural Land) Act, 1925 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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s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1925 Local Government (Rates on Agricultural Land) Act, 1925 Local Government (Rates on Agricultural Land) Act, 1925 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 35 of 1925. LOCAL GOVERNMENT (RATES ON AGRICULTURAL LAND) ACT, 1925. ARRANGEMENT OF SECTIONS Section 1. Definitions. 2. Increase of agricultural grant. 3. Immediate application of supplementary grant and amendment of rates. 4. Failure of county council to make adequate rate. 5. Application of surplus by county council. 6. Amendment of section 84 of the Local Government Act, 1925. 7. Validation of acts done before the passing of this Act. 8. Short title. Act Referred to Local Government Act, 1925 No. 5 of 1925 Number 35 of 1925. LOCAL GOVERNMENT (RATES ON AGRICULTURAL LAND) ACT, 1925. AN ACT TO MAKE PROVISION FOR THE APPLICATION OF MONEYS WHICH MAY BE PROVIDED BY THE OIREACHTAS FOR INCREASING THE AGRICULTURAL GRANT MADE UNDER THE LOCAL GOVERNMENT (IRELAND) ACT, 1898, AND FOR OTHER PURPOSES CONNECTED THEREWITH AND IN CONSEQUENCE THEREOF TO AMEND SECTION 84 OF THE LOCAL GOVERNMENT ACT, 1925 . [15th July, 1925.] BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:— Definitions. 1.—In this Act— the expression “agricultural grant” means the agricultural grant referred to in section 48 of the Local Government (Ireland) Act, 1898 , as adapted by or in pursuance of any subsequent enactment; the expression “county council” does not include a county borough council; other expressions have the same meaning as in the Local Government (Ireland) Acts, 1898 to 1919. Increase of agricultural grant. 2.—

(1)The Minister for Finance shall in the financial year beginning on the 1st day of April, 1925, and in every subsequent financial year increase the agricultural grant by such amount (in this Act referred to as the supplementary grant) as shall be provided for the purpose in such financial year by the Oireachtas.

(2)Subject to the provisions of this Act, the supplementary grant shall for the purposes of any enactment be deemed to form part of the agricultural grant and in particular shall be subject to the provisions of section 40 of the Irish Land Act, 1903 , in relation to the agricultural grant.

(3)The Minister for Local Government and Public Health, with the consent of the Minister for Finance, shall in every financial year in which a supplementary grant is provided by the Oireachtas certify the portions thereof which shall be payable to each county council or county borough council, and, in the case of each county council, the proportions in which each such portion shall be applicable in relief of county-at-large, county board of health, union, or district charges as the case may be, and shall for that purpose have regard to the proportions in which the agricultural grant is payable and applicable to and by such county council or county borough council.

(4)The sums payable or applicable by a county council under sub-section

(1)of section 50 of the Local Government (Ireland) Act, 1898 , in relief of rates on agricultural land in an urban county district shall, where any portion of a supplementary grant becomes payable to a county council be increased in the proportion that the portion of the supplementary grant payable to such council bears to the portion of the agricultural grant payable to such council. Immediate application of supplementary grant and amendment of rates. 3.—

(1)A county council to whom a portion of a supplementary grant becomes payable in the financial year beginning on the 1st day of April, 1925, shall take such steps as may be necessary to apply forthwith such portion in relief from rates on agricultural land within their county in the proportions certified by the Minister for Local Government and Public Health under this Act, in like manner as the portion of the agricultural grant payable to such council is applicable under section 51 of the Local Government (Ireland) Act, 1898 , and shall for that purpose amend any rate that has been made by them to such extent as shall be necessary.

(2)A county council shall allow to any person who has paid any rate authorised to be amended by this Act a sum equivalent to the amount by which the rate paid by such person has been reduced in pursuance of this Act and may make such allowance either by payment to such person of such amount or by deduction from the amount of any rate remaining due from such person.

(3)Any person who has paid any rate authorised to be amended by this Act and who has not been made the allowance required by sub-section

(2)of this section before the 1st day of January, 1926, shall be entitled to recover by action the amount of such allowance from the county council by whom such allowance is required to be made.

(4)This section shall apply to the council of a county borough or urban district with respect to any sum payable or applicableout of the supplementary grant in respect of agricultural land within a county borough or urban county district, and to any person who has paid any rate made by such council in like manner as it applies to a county council. Failure of county council to make adequate rate. 4.—If, in the opinion of the Minister for Local Government and Public Health a county council has failed to make adequate provision by means of the poor rate for defraying the expenses to be incurred by them in the local financial year ending on the 31st day of March, 1926, such county council shall, if the said Minister so directs, apply any portion of the supplementary grant that becomes payable to such county council in the financial year beginning on the 1st day of April, 1925, for the purpose of defraying current expenses or in such other manner as the said Minister shall think advisable and in such case the provisions of section 3 of this Act shall not apply. Application of surplus by county council. 5.—A county council shall apply any surplus which may be available of the portion of the supplementary grant which is applicable to county-at-large, county board of health, union, or district charges, as the case may be, in such manner for the relief of agricultural land from rates as the Minister for Local Government and Public Health shall direct. Amendment of section 84 of the Local Government Act, 1925. 6.—Sub-section

(1)of section 84 of the Local Government Act, 1925 (No. 5 of 1925) shall be construed and have effect as if the words “first day of August, 1925,” were inserted therein in lieu of the words “first day of June, 1925.” Validation of acts done before the passing of this Act. 7.—Any act, matter, or thing done before the passing of this Act by a county council or county borough council in pursuance of any orders, instructions, or directions of the Minister for Local Government and Public Health in accordance with the provisions of and for the purposes of this Act shall be deemed to have been duly and lawfully done. Short title. 8.—This Act may be cited as the Local Government (Rates on Agricultural Land) Act, 1925. 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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