Rates on Agricultural Land (Relief) Act, 1939

The employment allowance.

8.—(1) In this section—

the expression “the qualifying period” means the period of twelve months ending on the 31st day of December next preceding the commencement of the financial year in relation to which the expression is used, and the expression “adult workman” means a male person who, at the commencement of the qualifying period in relation to which the expression is used, was not less than seventeen years of age nor more than seventy years of age and who was not and whose wife was not, at any time during the qualifying period, the rated occupier of agricultural land the valuation or the aggregate of the valuations of which during the qualifying period was equal to or greater than five pounds.

(2) Where—

(a) an adult workman was, or two or more adult workmen were each, during the whole of the qualifying period for any particular financial year, at work on any agritural land (in this sub-section referred to as the first-mentioned agricultural land) situate in the rating area of the council of a county; and

(b) the valuation in the said financial year of the first-mentioned agricultural land exceeds the specified valuation of the agricultural land contained in the tenement which contains the first-mentioned agricultural land; and

(c) the person who is rated for the service of the said financial year in respect of such tenement makes to such council a claim under and in accordance with this section for the allowance hereinafter mentioned, such council shall make, in accordance with this Act, to such person in respect of each such adult workman an allowance (in this Act referred to as the employment allowance) for the said financial year calculated at the primary allowance rate and on the amount by which the valuation (in the said financial year) of the first-mentioned agricultural land exceeds the specified valuation of the agricultural land contained in the tenement which contains the first-mentioned agricultural land, but subject to the overriding limitation that the amount on which the employment allowance is so to be calculated shall not in any case exceed the sum ascertained by multiplying the sum of twelve pounds ten shillings by the number of adult workmen who were at work on the first-mentioned agricultural land during the whole of the said qualifying period.

(3) Where two or more adult workmen were successively at work on any agricultural land during the qualifying period for any particular financial year and the respective periods during which such adult workmen were severally so at work are such that at all times during the said qualifying period at least one of such adult workmen was at work on such agricultural land and no such adult workman was so at work during the whole of the said qualifying period, then and in such case (whether any two or more of the said respective periods do or do not overlap) such two or more adult workmen shall be deemed for the purposes of this section to be one adult workman who was at work on such agricultural land during the whole of the said qualifying period.

(4) Where an adult workman was, during the whole of the qualifying period for any particular financial year, at work partly on agricultural land situate in the rating area of the council of a county and partly on agricultural land situate in another county and the same person is rated for the service of the said financial year in respect of all such agricultural land, such person may be granted employment allowance for the said financial year by such council in respect of such adult workman as if such adult workman had, during the whole of the said qualifying period, been at work exclusively on the agricultural land situate in the rating area of such council if, but only if, such person had not been granted employment allowance for the said financial year in respect of such adult workman by any other council.

(5) Every claim for employment allowance under this section for any financial year shall be made in writing to the council in whose rating area the agricultural land to which such claim relates is situate, and shall be in such form as such council shall require, and shall be sent to such council at such time and in such manner that it is received by such council on or before the 31st day of March in the next previous financial year or such later date (prior to the making of the rate in respect of which such employment allowance is claimed) as such council, with the consent of the Minister, shall fix.

(6) Every person who makes a claim for employment allowance under this section shall, in addition to the information and particulars contained in such claim, furnish to the council to whom such claim is made all such further or other information and particulars as shall be demanded of him by such council or any poor rate collector or other officer of such council for the purpose of checking the correctness and validity of such claim.

(7) It shall be the duty of every poor rate collector, if and when so required by the county council by whom he is employed, to examine and check every claim made to such council for employment allowance under this section in relation to agricultural land situate wholly or partly in the area for which he is such rate collector, and to make such inquiries as may be necessary for the purpose of such examination and checking, and to report to such council as to the correctness and validity of every such claim.

(8) Every doubt, question, and dispute which shall arise, in relation to a claim under this section for employment allowance, or as to whether a person was or was not an adult workman within the meaning of this section or as to whether a person was or was not at work on any particular land, or as to the period during which he was so at work shall be determined by the council to whom such claim is made, and the determination of such doubt, question, or dispute by such council shall be final and conclusive.