In short
This law allows county councils to reduce the rates (taxes) paid by occupiers of agricultural land for the local financial year ending March 31, 1925, and provides for borrowing powers to achieve this.
What it regulates
- The abatement (reduction) of rates on agricultural land.
- The proportional reduction of poor-rate for individual ratepayers.
- The borrowing powers of county councils for this purpose.
- The repayment of loans and actions in case of default.
Who it concerns
- County councils (excluding county borough councils).
- Occupiers of agricultural land.
Key points
- County councils can decide to abate rates on agricultural land for the financial year ending March 31, 1925.
- The abatement amount requires the Minister's approval and cannot exceed two-thirds of the amount required to be raised.
- County councils can borrow money for this purpose, and these loans are not counted towards their total debt limits.
- Loans must be repaid within a period not exceeding seven years from March 31, 1925.
📄 Legal text
Local Government (Rates on Agricultural Land) Act, 1924
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
1924
Local Government (Rates on Agricultural Land) Act, 1924
Local Government (Rates on Agricultural Land) Act, 1924
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 36 of 1924.
LOCAL GOVERNMENT (RATES ON AGRICULTURAL LAND) ACT, 1924.
ARRANGEMENT OF SECTIONS
Section
1.
Definitions.
2.
Abatement of amount to be raised off agricultural land.
3.
Proportional abatement of poor-rate.
4.
Powers of borrowing.
5.
Short title, construction and citation.
Number 36 of 1924.
LOCAL GOVERNMENT (RATES ON AGRICULTURAL LAND) ACT, 1924.
AN ACT TO ENABLE COUNTY COUNCILS TO GIVE RELIEF FROM RATES ON OCCUPIERS OF AGRICULTURAL LAND, AND FOR THAT PURPOSE TO ABATE THE AMOUNT OF CERTAIN RATES TO BE RAISED OFF AGRICULTURAL LAND IN THE LOCAL FINANCIAL YEAR ENDING ON THE 31st DAY OF MARCH, 1925, AND TO ENABLE COUNTY COUNCILS TO BORROW FOR THE PURPOSE AFORESAID, AND TO MAKE PROVISION FOR OTHER MATTERS CONNECTED WITH THE PURPOSES AFORESAID. [1st August, 1924.]
BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—
Definitions.
1.—In this Act—
the expression “the Minister” means the Minister for Local Government and Public Health,
the expression “county council” does not include the council of a county borough but does include commissioners acting on behalf of a county council which has been dissolved.
Abatement of amount to be raised off agricultural land.
2.—(1) It shall be lawful for any county council, if they so think fit, to resolve at a meeting specially summoned for the purpose that the amount (in this Act referred to as the amount required to be raised) required under
section 51
of the
Local Government (Ireland) Act, 1898
, to be raised for county-at-large, union, or district charges, or charges for the purposes of a county scheme off agricultural land in their county in the local financial year ending on the 31st day of March, 1925, shall be abated by such sum (in this Act referred to as the amount of the abatement) as shall be determined by the county council at that meeting or any adjournment thereof.
(2) The amount of the abatement shall be subject to the approval of the Minister and shall not in any case exceed two-thirds of the amount required to be raised.
Proportional abatement of poor-rate.
3.—(1) Where a county council has resolved to abate any rate under this Act and the Minister has approved of the amount of the abatement, the amount to be levied off each separate ratepayer in respect of such rate shall be abated by a sum which shall bear the same proportion to the full amount for which he was rated in respect of such rate as the amount of the abatement bears to the amount required to be raised.
(2) Every person who pays or has paid without abatement the first or second moiety of a rate which is abated under this Act shall be entitled to be repaid by the county council a sum bearing the same proportion to the moiety so paid by him as the amount of the abatement bears to the amount required to be raised.
Powers of borrowing.
4.—(1) A county council shall be authorised to borrow for the purposes of this Act.
(2) Money borrowed for the purposes of this Act shall not be reckoned as part of the total debt of a county council for the purpose of any enactment limiting their powers of borrowing.
(3) A loan borrowed under this section shall be repaid within such period not exceeding seven years from the 31st day of March, 1925, as the county council may, with the consent of the Minister, determine.
(4) The sums required to repay the amount of the loan borrowed under this section shall be raised and levied by means of the poor rate off the agricultural land in the county.
(5) Where a county council makes default in the payment of any sum payable in respect of a loan borrowed under this section, the Minister may, on complaint being made to him by the person to whom such sum is payable and after notification to the county council concerned, direct that the amount of such sum shall be deducted from the amount payable to the county council out of the agricultural grant and the sum so deducted shall be paid to such person in discharge of such sum; provided that this enactment shall be without prejudice to the guarantee fund under the
Purchase of Land (Ireland) Act, 1891
.
Short title, construction and citation.
5.—(1) This Act may be cited as the Local Government (Rates on Agricultural Land) Act, 1924, and shall be read and construed as one with the Local Government (Ireland) Acts, 1898 to 1919.
(2) The Local Government (Ireland) Acts, 1898 to 1919, and this Act may be cited together as the Local Government (Ireland) Acts, 1898 to 1924.
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
AI explanation based on the official legal text. Indicative, not a substitute for legal advice.