← Ireland

Local Government (Rateability of Rents) (Abolition) Act, 1971

In short

This law abolishes the liability for rates on certain rents, specifically those related to hereditaments exempted from rating under the Poor Relief (Ireland) Act, 1838. It also extends a specific period mentioned in the Local Government Act, 1946.

What it regulates

Who it concerns

Key points

📄 Legal text
Local Government (Rateability of Rents) (Abolition) Act, 1971 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 1971 Local Government (Rateability of Rents) (Abolition) Act, 1971 Local Government (Rateability of Rents) (Abolition) Act, 1971 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 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. 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

🔗 To official source

AI explanation based on the official legal text. Indicative, not a substitute for legal advice.