Rates on Agricultural Land (Relief) Act, 1980

Rates on Agricultural Land (Relief) Act, 1980 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 1980 Rates on Agricultural Land (Relief) Act, 1980 Rates on Agricultural Land (Relief) Act, 1980 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 20 of 1980 RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1980 ARRANGEMENT OF SECTIONS Section 1. Application of Rates on Agricultural Land (Relief) Act, 1946. 2. Certain allowances to be calculated by reference to municipal rate. 3. Extension of sections 4, 5 and 6 of Rates on Agricultural Land (Relief) Act, 1946. 4. Extension of meaning of “agricultural land”. 5. Repeal. 6. Short title, collective citation and construction. Number 20 of 1980 RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1980 AN ACT TO AMEND AND EXTEND THE RATES ON AGRICULTURAL LAND (RELIEF) ACTS, 1939 TO 1978. [1st July, 1980] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: Application of Rates on Agricultural Land (Relief) Act, 1946. 1.—(1) Subject to subsection (2) of this section, the Rates on Agricultural Land (Relief) Act, 1946 , shall apply to the local financial years ending on the 31st day of December, 1980, the 31st day of December, 1981, and the 31st day of December, 1982, with the modification that no employment allowance under section 7 shall be made. (2) (a) Subject to paragraph (b) of this subsection, a rating authority (within the meaning of the Local Government Act, 1946) shall not apply the Act aforesaid to a person, as respects a local financial year, if the valuation of all the tenements of agricultural land in respect of which he is rated and which are situated— (i) in the rating area of a county, or (ii) in a part of the rating area of a county borough, borough or urban district, being a part which before the 2nd day of March, 1976, formed part of a county health district, equals or exceeds £40. (b) Paragraph (a) of this subsection shall not have effect in relation to tenements of agricultural land in respect of which the Irish Land Commission is rated: Provided however that a rating authority shall not apply the said Act to the Irish Land Commission as respects any such tenement if its rateable valuation equals or exceeds £40. Certain allowances to be calculated by reference to municipal rate. 2.—The rate by reference to which allowances provided under the Rates on Agricultural Land (Relief) Acts, 1939 to 1980, are calculated shall, in the case of such allowances to occupiers of hereditaments to which section 2 of the Rates on Agricultural Land (Relief) Act, 1976 , applies, be the municipal rate (within the meaning of the Income Tax Act, 1967) in the county borough, borough or urban district concerned. Extension of sections 4, 5 and 6 of Rates on Agricultural Land (Relief) Act, 1946. 3.—The Rates on Agricultural Land (Relief) Act, 1946 , shall have, and shall be deemed as on and from the 2nd day of March, 1976, to have had, effect for the purposes of section 2 of the Rates on Agricultural Land (Relief) Act, 1976 , and section 1 of this Act, as if— (a) in section 4— (i) the reference to a county included a reference to a county borough, a borough and an urban district, and (ii) the references to a rating area included references to areas that are situated in a county borough, borough or urban district and that were situated in a county health district before the 2nd day of March, 1976, and (b) sections 5 and 6 applied in relation to corporations of county boroughs, corporations of boroughs and councils of urban districts as respects those parts of county boroughs, boroughs and urban districts, respectively, that were situated in a county health district before the 2nd day of March, 1976, as they apply in relation to councils of counties. Extension of meaning of “agricultural land”. 4.—In this Act and in section 2 of the Rates on Agricultural Land (Relief) Act, 1976 , and section 1 of the Rates on Agricultural Land (Relief) Act, 1978 , “agricultural land” includes land that is entered as land in the valuation lists under the Valuation Acts, is situated in the rating area of a county borough and was situated in a county health district before the 2nd day of March, 1976. Repeal. 5.—Subsections (2) and (3) of section 1 of the Rates on Agricultural Land (Relief) Act, 1978 , are hereby repealed. Short title, collective citation and construction. 6.—(1) This Act may be cited as the Rates on Agricultural Land (Relief) Act, 1980. (2) The Rates on Agricultural Land (Relief) Acts, 1939 to 1978, and this Act may be cited together as the Rates on Agricultural Land (Relief) Acts, 1939 to 1980, and shall be construed together as one Act. Acts Referred to Rates on Agricultural Land (Relief) Act, 1946 1946, No. 36 Rates on Agricultural Land (Relief) Act, 1976 1976, No. 3 Rates on Agricultural Land (Relief) Act, 1978 1978, No. 9 Rates on Agricultural Land (Relief) Acts, 1939 to 1978 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