Local Government (Rates) Act, 1970

Payment of rates by instalments.

4.—(1) Notwithstanding any other enactment, the rated occupier of a hereditament belonging to a class to which this section applies may, subject to compliance with such conditions as may from time to time be specified by the appropriate rating authority, pay rates to that authority by instalments in respect of that hereditament.

(2) This section applies to the following classes—

(a) hereditaments consisting wholly or mainly of a dwelling,

(b) hereditaments consisting wholly or mainly of agricultural land within the meaning of the Rates on Agricultural Land (Relief) Act, 1939 , and

(c) such other classes of hereditaments as may for the time being be determined by the appropriate rating authority with the consent of the Minister.

(3) A determination by a rating authority under subsection (2) of this section shall be a reserved function for the purposes of the County Management Acts, 1940 to 1955, or the Acts relating to the management of county boroughs, as may be appropriate.