Local Government Act, 1946
|
Restriction on application of Local Government (Rates on Small Dwellings) Act, 1928, and payment to rating authorities of certain moneys purported to have been collected under the said Act in respect of rates. |
34.—(1) A hereditament which but for this section would, as regards any local financial year, be a small dwelling within the meaning of the Act of 1928 shall not, as regards that local financial year, be a small dwelling within the meaning of the Act of 1928 if on the 1st day of April in that local financial year the owner of such hereditament within the meaning of the said Act is a State authority. | |
(2) Where a gale of rent paid, before the passing of this Act, to a State authority by the occupier of a hereditament was, in purported compliance with section 6 of the Act of 1928, increased by a sum (in this subsection referred to as the increase) purporting to represent part of a rate purporting to have been made in respect of the said hereditament under section 4 of the Act of 1928, for the service of a particular local financial year, then, unless the increase was returned by that State authority to such occupier before the passing of this Act, the following provisions shall have effect— | ||
(a) that State authority shall pay the increase to the rating authority by whom the said rate was made, | ||
(b) the increase when so paid to that rating authority shall be deemed to have been paid by that State authority at the request of such occupier in respect of a rate lawfully made on such occupier in respect of the said hereditament for the service of the said local financial year. | ||
(3) In this section— | ||
the expression “the Act of 1928” means the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928); | ||
the expression “State authority” means any authority being— | ||
(a) a Minister of State, or | ||
(b) the Revenue Commissioners, or | ||
(c) the Irish Land Commission, or | ||
(d) the Commissioners of Public Works in Ireland. |