Dublin Reconstruction (Emergency Provisions) (Amendment) Act, 1925

Temporary right of deduction of rates from rent.

4.—(1) Where any person is at any time during the period from the 1st day of April, 1924, to the 31st day of March, 1926, the tenant of the whole or any part of a building or house to which section 9 of the Principal Act applies under a lease or contract of tenancy made before the destruction of such building or house and under which the landlord contracted to pay any local rate on such building or house or the land on which the same stood or on the part of such building, house, or land the subject of such lease or contract, such person shall, whether such lease or contract was or was not contrary to the provisions of sub-section (2) of section 52 of the Local Government (Ireland) Act, 1898 , be entitled and be deemed always to have been entitled to deduct from any rent payable under such lease or contract in respect of any time after the 31st day of March, 1924, a sum equal to the amount of any such local rate which, but for the destruction of such building or house and the provisions of the said section 9 , would have been assessed on such building, house, or land or the said part thereof in respect of any part of the said period, and would have been payable by the landlord under such lease or contract.

(2) Where any person has before the passing of this Act paid to his landlord any rent from which he would if this Act had been in force have been entitled under this section to make a deduction without making such deduction, and is for any reason unable to make such deduction from rent payable after the passing of this Act to the same landlord, such person may recover the amount of such deduction from such landlord as a simple contract debt.