Local Government (Ireland) Act, 1898

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Adjustment of rent as between occupier and landlord in consequence of agricultural grant, and change in incidence of rate.

54.[¹] —(1) Where the poor rate is made upon an occupier of any holding under an existing tenancy, then, until the tenancy is determined or a new statutory term in the tenancy begins, the following provisions shall have effect as from the gale day next after the appointed day:—

(a) Where the occupier is entitled to deduct from his rent one-half of the county cess, the rent shall be reduced by half the appropriate standard amount (hereinafter defined):

(b) Where the occupier is entitled to deduct from his rent one-half of the poor rate, and the holding is not agricultural land, the rent shall be reduced by half the appropriate standard amount:

(c) Where the occupier is entitled to deduct from his rent the whole of the county cess or poor rate, the rent shall be reduced, in the case of cess, by the whole of the appropriate standard amount, and in the case of poor rate, where the holding is agricultural land by half, and where it is not agricultural land by the whole, of the appropriate standard amount:

(d) Where the occupier is not entitled to make any deduction from his rent in respect of poor rate, and the holding is agricultural land, he shall be liable to pay annually to his landlord a sum equal to half the appropriate standard amount, and such sum shall be recoverable as, and be deemed for all purposes to be, part of his rent.

(2) Provided that where the occupier is entitled to deduct from his rent a sum less that one-half of the county cess or of the poor rate, as the case may be, the foregoing provision shall apply, with the exception that a sum bearing such proportion to half the appropriate standard amount as the amount he was entitled to deduct bore to half the county cess or poor rate, shall be substituted for a sum equal to half the appropriate standard amount.

(3) An occupier entitled, whether by law or contract, to deduct a sum from his rent shall be deemed entitled to deduct within the meaning of this section; and where a person under the law existing at the time of his contract of tenancy, or under his contract of tenancy, is not liable to any cess or rate, he shall be in the same position under this section as if he were entitled to deduct the whole of that cess or rate from his rent.

(4)[¹] Where a person receiving rent in respect of any holding which is not agricultural land also pays rent in respect of such holding, and the rent he receives is reduced by virtue of this section, the rent he pays shall, except where under the terms of his contract he is not entitled to make any deduction from his rent in respect of rates, be reduced by a sum bearing such proportion to the amount of the reduction as the rent he pays bears to the rent he receives.

(5) Where part of a holding is agricultural land and part is not agricultural land, the foregoing provisions of this section shall apply separately to each such part as if it were a separate holding.

(6) The “standard amount” for the purposes of this section means, in relation to any holding a sum equal to what is produced by a rate on the rateable value of the holding in the standard financial year, according to the standard rate of poor rate or county cess, as the case requires.

(7) Where any change of the rent of a holding, whether by way of reduction, payment, or deduction, caused by the provisions of this section, would amount to less than sixpence, no such change shall be made; and where though exceeding sixpence it would involve a fraction of sixpence, then if the fraction amounts to threepence or upwards, the change shall include the full sixpence and if the fraction amounts to less than threepence the change shall exclude the fraction.

(8) Any difference which may arise as to the amount to be deducted or paid by occupiers under existing tenancies in pursuance of this section, shall be referred to the Commissioner of Valuation, whose decision shall be final.

(9) An occupier of any holding under an existing tenancy shall, until the tenancy is determined or a new statutory term in the tenancy begins, be entitled notwithstanding any provision of this Act, to deduct from his rent the like proportion of any sum paid by him for poor rate on account of any railway, harbour, navigation or public health charge, as he would have been entitled to deduct from his rent on account of any cess or rate to meet the charge, if the provisions of this Act with reference to the deduction of poor rate from his rent had not been enacted, and in the case of existing charges, as if the charge had continued to be raised by the same cess or rate as previously.

(10) The secretary of the county council, including the town clerk of a county borough, shall, on request by the landlord or occupier of any holding, give a certificate of the rateable value of the holding and of the standard rate in the pound under this Act for the union or district in which the holding is situate, and, where part of the holding is agricultural land and part is not agricultural land, shall distinguish the rateable value of each such part. The said certificate shall be in such form, and contain such particulars, and the said secretary shall be entitled to such payment for each certificate as may be prescribed.

(11)[¹] Where the existing tenancy of a holding in an urban district is constituted by a lease for lives,[²] or a lease of which not less than five years are unexpired on the appointed day, then, notwithstanding anything in the foregoing provisions of this section, the rent of such holding shall be unaltered, but the occupier shall be entitled to deduct from his rent such portion of the amount of poor rate actually paid by him from time to time in respect of such holding as he would have been entitled to deduct if this Act had not passed, or, if he was entitled before the passing of this Act to deduct all the poor rate and county cess, then the whole of the poor rate so actually paid.

(12) Where the occupier of a hereditament in an urban district becomes, by reason of this Act, liable to pay all or part of any rate made by the council of such urban district, other than the poor rate, and such rate was previously made upon the landlord, or immediate lessor, he shall, until his tenancy determines, be entitled, save so far as his contract of tenancy otherwise provides, to deduct the amount for which he so becomes liable from his rent.

[¹ S. 54 takes effect as from the gale day last before the appointed day under the Act in the case of any tenancy one of the gale days of which is in March; see 63 & 64 Vict. c. 63, s. 3.

[¹ Sub-s. (4) is amended by 63 & 64 Vict. c. 63, s. 3 (2). See that Act.]

[¹ Sub-s. (11) is not to apply in the case of an occupier who would be entitled to deduct from his rent a portion of the poor rate but for 1 Edw. 7. c. 28. See that Act.]

[² Or a fee farm grant. See 63 & 64 Vict. c. 63, s. 3 (4).]