|
|
Maintenance relief for small properties.
|
25.—Where the Revenue Commissioners are satisfied, in respect of any house or building of which the annual value ascertained in accordance with section 10 does not exceed six pounds five shillings, that—
|
|
| |
(a) such house or building is bona fide let to a tenant, and
|
|
| |
(b) the cost of the repairs, maintenance, and insurance of such house or building is borne by the landlord or immediate lessor, and
|
|
| |
(c) the annual income derived by the said landlord or immediate lessor from such house or building, taking one year with another, after making allowances for the cost to him of the said repairs, maintenance, and insurance is less than the annual value ascertained as aforesaid of such house or building,
|
|
| |
the Revenue Commissioners may grant such relief, by repayment or otherwise, as is just.
|
