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Local Government (Rates on Agricultural Land) Act, 1924

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

Who it concerns

Key points

📄 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. 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