Electricity (Supply) (Amendment) Act, 1930

General liability of the Board for rates.

10.—(1) In order to remove doubts it is hereby declared and enacted as follows, that is to say:—

(a) for the purpose of determining the liability of the Board for the payment of any rate leviable by a local authority, the use or occupation by the Board of any hereditament, tenement, or premises otherwise rateable to such rate is not and never was in use or occupation by the State or a Department of State and does not and never did confer the exemptions arising by reason of use or occupation by the State; and

(b) the use or occupation of a hereditament, tenement or premises by the Board is not use or occupation of a public nature or for a public purpose within the meaning of section 63 of the Poor Relief (Ireland) Act, 1838 , or section 16 of the Valuation (Ireland) Act, 1852 , or section 2 of the Valuation (Ireland) Act, 1854, or any other enactment (other than section 96 of the Principal Act) conferring exemption from a rate leviable by local authorities generally or by any particular local authority or class of local authorities.

(2) Nothing in this section shall remove, prejudice, or affect the exemption from rates which is conferred on the Board by section 96 of the Principal Act as amended by this Act.