Rates on Agricultural Land (Relief) Act, 1976

In short

This law amends and extends previous Acts concerning relief on rates for agricultural land, specifically applying to the local financial years ending in 1976 and 1977. It also addresses the extension of these allowances to certain agricultural lands that become part of urban areas.

What it regulates

The application of the Rates on Agricultural Land (Relief) Act, 1946, for specific financial years.
The extension of agricultural rate allowances to lands newly incorporated into urban areas.
The conditions under which these extended allowances apply (land use).
The non-application of certain sections of other Local Government Acts to these newly incorporated agricultural hereditaments.

Who it concerns

Occupiers of agricultural land.
Local authorities whose boundaries are extended to include agricultural land.

Key points

The Rates on Agricultural Land (Relief) Act, 1946, applies to local financial years ending on December 31, 1976, and December 31, 1977.
No employment allowance under section 7 of the 1946 Act will be made for these years.
Allowances are extended to agricultural land hereditaments included in a county borough, borough, or urban district boundary extension, provided the land continues to be used solely or mainly for agricultural purposes.
The Minister for Finance will pay the necessary portion of the agricultural grant to the local authority to cover these allowances without loss to the authority.

Legal text

Rates on Agricultural Land (Relief) Act, 1976 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 1976 Rates on Agricultural Land (Relief) Act, 1976 Rates on Agricultural Land (Relief) Act, 1976 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 3 of 1976 RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1976 ARRANGEMENT OF SECTIONS Section 1. Application of Rates on Agricultural Land (Relief) Act, 1946. 2. Extension of allowances to certain lands in urban areas. 3. Short title and collective citation. Acts Referred to Cork City Management (Amendment) Act, 1941 1941, No. 5 Local Government (Dublin) Act, 1930 1930, No. 27 Limerick City Management Act, 1934 1934, No. 35 Local Government Act, 1946 1946, No. 24 Rates on Agricultural Land (Relief) Act, 1946 1946, No. 36 Waterford City Management Act, 1939 1939, No. 25 Number 3 of 1976 RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1976 AN ACT TO AMEND AND EXTEND THE RATES ON AGRICULTURAL LAND (RELIEF) ACTS, 1939 TO 1974. [2nd March, 1976] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: Application of Rates on Agricultural Land (Relief) Act, 1946. 1.—The Rates on Agricultural Land (Relief) Act, 1946 , shall apply to the local financial years ending on the 31st day of December, 1976, and the 31st day of December, 1977, and shall so apply subject to the modification that no employment allowance under section 7 shall be made. Extension of allowances to certain lands in urban areas. 2.—

(1)Where after the passing of this Act the boundary of a county borough, borough or urban district is extended so as to include hereditaments of agricultural land which before the extension formed part of a county health district, the allowances provided under the Rates on Agricultural Land (Relief) Acts, 1939 to 1976, shall, subject to subsection

(2)of this section, be made to occupiers of such hereditaments by the local authority whose boundary has been so extended, and such portion of the agricultural grant as may be necessary to enable that authority to make such allowances without loss to itself shall be paid by the Minister for Finance to the authority.

(2)Subsection

(1)of this section shall apply to a hereditament only for so long as it continues to be used solely or mainly for agricultural purposes, that is to say, as arable, meadow or pasture ground or as woodlands, market gardens or nursery grounds.

(3)Sections 21

(1)and 21

(2)of the Local Government Act, 1946 , section 69

(1)of the Local Government (Dublin) Act, 1930 , section 28

(1)of the Limerick City Management Act, 1934 , section 27

(1)of the Waterford City Management Act, 1939 , and section 19

(1)of the Cork City Management (Amendment) Act, 1941 , shall not apply to hereditaments referred to in subsection

(1)of this section. Short title and collective citation. 3.—

(1)This Act may be cited as the Rates on Agricultural Land (Relief) Act, 1976.

(2)The Rates on Agricultural Land (Relief) Acts, 1939 to 1974, and this Act may be cited together as the Rates on Agricultural Land (Relief) Acts, 1939 to 1976. 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.