Local Government Act, 1925

Rating of new buildings.

69.—(1) In this section the expression “new building” means either—

(a) a building, the erection of which was or shall have been begun and completed during the period from the 1st day of April, 1920, to the 1st day of April, 1927, or

(b) a building, the structure of which has been substantially enlarged or improved and such enlargement or improvement was or shall have been begun and completed during the period aforesaid;

The expression “exemption year” means—

(i) in relation to any new building which is exempt from revaluation under the provisions of section 7 of the Dublin Reconstruction (Emergency Provisions) Act, 1916—any of the local financial years between the 1st day of April, 1929, and the 31st day of March, 1933;

(ii) in relation to any new building which is exempt from revaluation under the provisions of section 8 of the Dublin Reconstruction (Emergency Provisions) Act, 1924 —any of the local financial years between the 1st day of April, 1930, and the 31st day of March, 1933;

(iii) in relation to any other new building—any of the local financial years between the 1st day of April, 1926, and the 31st day of March, 1933.

(2) For the purposes of the assessment and levying of any rate raised by a local authority for the service of any exemption year, and subject to the provisions of sub-section (3) of this section, the valuation of every new building under the Valuation Acts shall be deemed to have been reduced by two-thirds.

(3) The preceding sub-section shall not have effect in the case of any house erected under the Housing of the Working Classes (Ireland) Acts, 1890 to 1921, the Labourers (Ireland) Acts, 1883 to 1919, or the Housing (Building Facilities) Act, 1924 , the rates leviable in respect of which have been remitted in part under the provisions of section 7 of that Act.

(4) The rateable valuation of any building for the purpose of ascertaining the limit imposed by any statute on the amount of borrowing by a local authority shall not be deemed to be reduced by virtue of this section.

(5) If any doubt, dispute or question shall arise as to whether a building is a new building within the meaning of this section such doubt, dispute or question shall be determined by the Minister, whose decision shall be final.