Rates on Agricultural Land (Relief) Act, 1967

Power to waive certain rates on certain tenements of agricultural land.

8.—(1) Where—

(a) a rate which is leviable by the council of a county for the expenses of the council incurred in the payment of compensation for criminal injuries may be levied by the council off the whole or part of a tenement of agricultural land,

(b) the valuation of the tenement is not more than the specified valuation, and

(c) it appears to the council that the expenses of levying and collecting the rate will exceed the amount leviable in relation to the tenement,

the council may, subject to any general direction given by the Minister in writing with respect to the administration of this section, waive the levying and collection of the rate and in case a waiver is made under this section the obligation on the council to levy and collect the rate to which the waiver relates shall thereupon cease.

(2) This section shall have effect in relation to the local financial year ending on the 31st day of March, 1968, and any subsequent local financial year to which the Act of 1946 applies.

(3) Everything done by the council of a county before and in anticipation of the enactment of this section shall have and shall be deemed always to have had all such (if any) validity and effect as it would have had if this section had been in force when such thing was done.