In short
This law amends and extends the Local Government (Remission of Rates) Act, 1940, with retrospective effect, primarily by changing dates and expanding the types of residences eligible for rate remission.
What it regulates
- The definition of "the prescribed period" for rate remission.
- The types of residences that qualify for rate remission.
- The retrospective application of these amendments.
Who it concerns
- Owners or occupants of cottages built under the Labourers Acts, 1883 to 1937.
- Owners or occupants of houses built under the Housing of the Working Classes Acts, 1890 to 1931, as amended by the Housing (Financial and Miscellaneous Provisions) Act, 1932.
- Owners or occupants of houses that received grants under various Housing Acts (1924-1925, 1925-1931, 1932-1942).
- Owners or occupants of houses that received rate relief under the Housing (Gaeltacht) Acts, 1929 to 1939.
Key points
- The date "the 30th day of September, 1942" is changed to "the 31st day of March, 1945" for the prescribed period.
- The definition of "residence" is expanded to include cottages under the Labourers Acts and various houses under Housing Acts, including those built or receiving grants before or after the passing of this Act.
- The amendments to the definition of "residence" and "prescribed period" are considered to have been in effect since the Principal Act came into operation.
- This retrospective application does not make any previously granted rate relief unlawful or shorten its enjoyment period.
đ Legal text
Local Government (Remission of Rates) Act, 1943
Skip to content
Disclaimer
Feedback
Helpdesk
Gaeilge
Léim go dtà an t-åbhar
Séanadh
Aiseolas
Deasc chabhrach
English
Gaeilge
English
Produced by the Office of the Attorney General
TĂĄirgthe 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 OifigiĂșil / 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
ReachtaĂocht
Achtanna an Oireachtais
IonstraimĂ ReachtĂșla
ReachtaĂocht RĂ©amh-1922
Bunreacht
AcmhainnĂ Seachtracha
BillĂ (Tithe an Oireachtais)
Iris OifigiĂșil
Achtanna Athbhreithnithe (CAD) (An CoimisiĂșn um AthchĂłiriĂș an DlĂ)
Liosta Rangaithe ReachtaĂochta
AistriĂșchĂĄin (achtanna.ie)
AistriĂșchĂĄin (Tithe an Oireachtais)
FoilseachĂĄin Rialtais ar DĂol
DlĂ AE (EUR-Lex)
CCanna (Ceisteanna Coitianta)
Séanadh
Aiseolas
Deasc chabhrach
Cuardach
TitleTeideal
Year(s) or rangeBliain nĂł blianta nĂł raon
TypeCineĂĄl
All Legislation
Acts
Statutory Instruments
Advanced SearchCuardach Casta
HomeBaile
ActsAchtanna
1943
Local Government (Remission of Rates) Act, 1943
Local Government (Remission of Rates) Act, 1943
Permanent
Page URL
View by SectionAmharc de réir Ailt
View Full ActAmharc ar an Acht IomlĂĄn
Bill History
Stair Bille
Commencement, Amendments, SIs made under the Act
Tosach Feidhme, Leasuithe, IRà arna ndéanamh faoin Acht
Print Full ActPriontĂĄil an tAcht IomlĂĄn
Number 6 of 1943.
LOCAL GOVERNMENT (REMISSION OF RATES) ACT, 1943.
ARRANGEMENT OF SECTIONS
Section
1.
The Principal Act.
2.
Amendment of sub-section (1) of section 1 of the Principal Act.
3.
Short title and collective citation.
Acts Referred to
Local Government (Remission of Rates) Act, 1940
No. 8 of 1940
Housing (Financial and Miscellaneous Provisions) Act, 1932
No. 19 of 1932
Number 6 of 1943.
LOCAL GOVERNMENT (REMISSION OF RATES) ACT, 1943.
AN ACT TO AMEND AND EXTEND, WITH RETROSPECTIVE EFFECT, THE
LOCAL GOVERNMENT (REMISSION OF RATES) ACT, 1940
. [6th April, 1943.]
BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:â
The Principal Act.
1.âIn this Act, the expression âthe Principal Actâ means the
Local Government (Remission of Rates) Act, 1940
(No. 8 of 1940).
Amendment of sub-section (1) of section 1 of the Principal Act.
2.â(1) Sub-section (1) of
section 1
of the Principal Act is hereby amendedâ
(a) by the deletion in the definition of the expression âthe prescribed periodâ of the date âthe 30th day of September, 1942â and the substitution in lieu thereof of the date âthe 31st day of March, 1945â, and
(b) by the deletion in the definition of the word âresidenceâ of paragraphs (a) to (d) and the substitution in lieu thereof of the following paragraphs:â
â(a) any cottage erected before or after the passing of this Act under the Labourers Acts, 1883 to 1937;
(b) any house erected before or after the passing of this Act under the Housing of the Working Classes Acts, 1890 to 1931, as amended by the
Housing (Financial and Miscellaneous Provisions) Act, 1932
(No. 19 of 1932);
(c) any house in respect of which a grant was made before the passing of this Act under the Housing Acts, 1924 to 1925;
(d) any house in respect of which a grant was made before the passing of this Act under the Housing Acts, 1925 to 1931;
(e) any house in respect of which a grant was made before the passing of this Act or is made after the passing of this Act under the Housing (Financial and Miscellaneous Provisions) Acts, 1932 to 1942; or
(f) any house in relation to which any relief in respect of rates was given before the passing of this Act or is given after the passing of this Act by the Housing (Gaeltacht) Acts, 1929 to 1939;â.
(2) Sub-section (1) of this section shall be deemed to have come into operation upon the coming into operation of the Principal Act, but this provision shall not be construed as rendering unlawful, or as shortening the period of enjoyment of, any relief from rates granted under the Principal Act before the passing of this Act.
Short title and collective citation.
3.â(1) This Act may be cited as the Local Government (Remission of Rates) Act, 1943.
(2) The Principal Act and this Act may be cited together as the Local Government (Remission of Rates) Acts, 1940 and 1943.
Privacy Statement
Accessibility
European Legislation Identifier (PDF)
Open Data License
RĂĄiteas PrĂobhĂĄideachais
Inrochtaineacht
AitheantĂłir Eorpach ReachtaĂochta (ELI)
CeadĂșnas SonraĂ Oscailte
Liosta FianĂĄn
© Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas
© Rialtas na hĂireann. AtĂĄirgtear ĂĄbhar faoi ChĂłipcheart le cead Ăł Thithe an Oireachtais
AI explanation based on the official legal text. Indicative, not a substitute for legal advice.