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Local Government (Rateability of Rents) (Abolition) Act, 1971
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1971
Local Government (Rateability of Rents) (Abolition) Act, 1971
Local Government (Rateability of Rents) (Abolition) Act, 1971
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Number 15 of 1971
LOCAL GOVERNMENT (RATEABILITY OF RENTS) (ABOLITION) ACT, 1971
ARRANGEMENT OF SECTIONS
Section
1.
Abolition of rateability of certain rents.
2.
Extension of period mentioned in section 21 (3A) of Local Government Act, 1946.
3.
Repeals.
4.
Saver.
5.
Short title, collective citation and commencement.
SCHEDULE
Acts Referred to
Poor Relief (Ireland) Act, 1838
1838, c. 56
Local Government Act, 1946
1946, No. 24
Local Government (Temporary Reduction of Valuation) Act, 1960
1960, No. 38
Number 15 of 1971
LOCAL GOVERNMENT (RATEABILITY OF RENTS) (ABOLITION) ACT, 1971
AN ACT TO ABOLISH THE RATEABILITY OF CERTAIN RENTS AS ON AND FROM THE 1st DAY OF APRIL, 1971, TO AMEND
SECTION 21
(3A) OF THE
LOCAL GOVERNMENT ACT, 1946
AND FOR THE PURPOSE FIRST MENTIONED TO AMEND CERTAIN OTHER ENACTMENTS. [13th July, 1971.]
BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:
Abolition of rateability of certain rents.
1.—(1) A person receiving rent in respect of a hereditament which is exempted from rating under
section 63
of the
Poor Relief (Ireland) Act, 1838
, shall not be liable to be rated in respect of the rent, and that section shall be construed and have effect accordingly.
(2) This section and
section 3
of this Act shall come into operation on the 1st day of April, 1971.
Extension of period mentioned in section 21 (3A) of Local Government Act, 1946.
2.—The period mentioned in
section 21
(3A) of the
Local Government Act, 1946
(inserted by
section 4
of the
Local Government (Temporary Reduction of Valuation) Act, 1960
), is hereby extended by one year and, accordingly, the reference in that section to the period of ten years beginning on the 1st day of April, 1960, shall be construed as a reference to the period of eleven years beginning on that day.
Repeals.
3.—The enactments mentioned in column (2) of the
Schedule
to this Act are hereby repealed to the extent specified in column (3) of that Schedule.
Saver.
4.—Everything done by a rating authority within the meaning of the
Local Government Act, 1946
, before and in anticipation of the enactment of this Act shall have and shall 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 thing was done.
Short title, collective citation and commencement.
5.—(1) This Act may be cited as the Local Government (Rateability of Rents) (Abolition) Act, 1971.
(2) The Local Government Acts, 1925 to 1968 and this Act, in so far as it amends those Acts, may be cited together as the Local Government Acts, 1925 to 1971.
(3) The Cork City Management Acts, 1929 to 1965, and this Act, in so far as it amends those Acts, may be cited together as the Cork City Management Acts, 1929 to 1971.
(4) The Local Government (Dublin) Acts, 1930 to 1967, and this Act, in so far as it amends those Acts, may be cited together as the Local Government (Dublin) Acts, 1930 to 1971.
(5) The Limerick City Management Acts, 1934 to 1955, and this Act, in so far as it amends those Acts, may be cited together as the Limerick City Management Acts, 1934 to 1971.
(6) The Waterford City Management Acts, 1939 and 1955, and this Act, in so far as it amends those Acts, may be cited together as the Waterford City Management Acts, 1939 to 1971.
(7) Subject to section 1 (2) hereof, this Act shall be deemed to have come into operation on the 1st day of April, 1970.
SCHEDULE
Enactments Repealed
Section 3
.
Session and Chapter or Number and Year
Short title
Extent of Repeal
(1)
(2)
(3)
12 & 13 Vict. c. 104
Poor Relief (Ireland) Act, 1849
.
Section 10.
15 & 16 Vict. c. 63
Valuation (Ireland) Act, 1852
.
“and in the case of land or buildings used exclusively for public, scientific, or charitable purposes, as hereinafter specified, half the annual rent derived by the owner or other person interested in the same, so far as the same can or may be ascertained by the said commissioner of valuation;” in section 12.
17 & 18 Vict. c. 8
Valuation (Ireland) Act, 1854.
The proviso to section 2.
61 & 62 Vict. c. 37
Local Government (Ireland) Act, 1898
.
“and except that if made heretofore in respect of a half rent under section sixty-three of the
Poor Relief (Ireland) Act, 1838
, and the enactments amending the same,” in section 52 (1).
No. 27 of 1930
Local Government (Dublin) Act, 1930
.
“, but such exclusion shall not operate to exempt from rateability to the municipal rate any half-rent which would be rateable to the poor rate if this Act had not been passed.” in section 69 (2);
“22/100” and “Every half-rent rateable to the poor-rate under
section 63
of the
Poor Relief (Ireland) Act, 1838
, and the enactments amending the same.” in the Second Schedule.
No. 35 of 1934
Limerick City Management Act, 1934
.
“, but such exclusion shall not operate to exempt from rateability to the municipal rate any half-rent which would be rateable to the poor rate if this Act had not been passed.” in section 28 (2);
“1/3” and “Every half-rent rateable to the poor rate under
section 63
of the
Poor Relief (Ireland) Act, 1838
, and the enactments amending the same.” in the Second Schedule.
No. 25 of 1939
Waterford City Management Act, 1939
.
“, but such exclusion shall not operate to exempt from rateability to the municipal rate any half-rent which would be rateable to the poor rate if this Act had not been passed.” in section 27 (2);
“3/5” and “Every half-rent rateable to the poor rate under
section 63
of the
Poor Relief (Ireland) Act, 1838
, and the enactments amending the same.” in the Schedule.
No. 5 of 1941
Cork City Management (Amendment) Act, 1941
.
“, but such exclusion shall not operate to exempt from rateability to the municipal rate any half-rent which would be rateable to the poor rate if this Act had not been passed.” in section 19 (2);
“1/3” and “Every half rent rateable to the poor rate under
section 63
of the
Poor Relief (Ireland) Act, 1838
, and the enactments amending the same.” in the First Schedule.
No. 24 of 1946
Local Government Act, 1946
.
Paragraph (c) of
section 13
(1);
section 21
(3A) (inserted by
section 4
of the
Local Government (Temporary Reduction of Valuation) Act, 1960
);
“1/2” and “Half-rents rateable to the poor rate under
section 63
of the
Poor Relief (Ireland) Act, 1838
, and the enactments amending the same.” in both places where they respectively occur in the Second Schedule.
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