S.I. No. 34/1970 - Local Government (Rates) (Instalments) Regulations, 1970.

S.I. No. 34 of 1970.

LOCAL GOVERNMENT (RATES) (INSTALMENTS) REGULATIONS, 1970.

The Minister for Local Government in exercise of the powers conferred on him by section 5 of the Local Government (Rates) Act, 1970 , (No. 2 of 1970) hereby makes the following Regulations:

1. (1) These Regulations may be cited as the Local Government (Rates) (Instalments) Regulations, 1970.

(2) In these Regulations—

"the Act of 1970" means the Local Government (Rates) Act, 1970 ;

"instalment notice" means a notice issued under article 4 of these Regulations;

"rated area" means the area in which a rating authority is empowered to levy rates.

2. (1) Each rating authority shall, not later than one month before the commencement of a local financial year, specify the conditions subject to which a ratepayer may pay rates by instalments to that authority in respect of the local financial year and shall give notice of those conditions in at least two newspapers circulating in its rated area.

(2) The notice referred to in subarticle (1) of this article shall include a statement of the classes of hereditaments in the rated area to which section 4 of the act of 1970 applies, and, where appropriate, the manner in which and the date by which application to pay rates by instalments shall be made.

3. (1) A rating authority may specify the following conditions as conditions subject to which a person may pay rates by instalments—

(a) a condition that application to pay in instalments shall be made in writing by or on behalf of the ratepayer before the commencement of the local financial year to which the application relates or before such later date as the rating authority may specify;

(b) a condition that the ratepayer shall furnish such information as the rating authority may require to enable it to determine whether the hereditament in relation to which the application is made belongs to a class to which section 4 of the Act of 1970 applies;

(c) a condition that the full amount of each instalment shall be paid on or before a specified date or within a period of not less than fifteen days thereafter.

(2) A rating authority may at any time, in respect of a particular hereditament on the application or with the consent of the ratepayer, specify conditions in addition to or in substitution for the conditions referred to in subarticle (1) of this article.

(3) Where a condition specified in accordance with subarticle (1) or subarticle (2) of this article is not complied with the rating authority may notify the ratepayer that the rates for that year in respect of the relevant hereditament shall cease to be payable by instalments.

4. (1) At the commencement of each local financial year each rating authority shall issue an instalment notice to the rated occupier of every hereditament belonging to a class to which section 4 of the Act of 1970 applies in its rated area and in respect of which such relevant conditions as may be specified by the rating authority in accordance with these Regulations have been satisfied.

(2) The instalment notice shall indicate the number of instalments in which the amount of rates may be paid, the amount or method of calculation of each such instalment, the date on which it is payable and the manner in which it may be paid.

(3) Where an instalment notice is issued in advance of the making of the rate the following provisions shall have effect—

(a) the amounts of the instalments as indicated in the notice shall be calculated by the rating authority by reference to a provisional estimate of the amount of rates leviable on the hereditament;

(b) the amounts of the instalments as indicated in the notice may be amended by a revised instalment notice issued after the making of the rate.

(4) In determining the amount of instalments, a rating authority may apportion the sum due so as to exclude shillings or pence from the amount of as many instalments as practicable.

5. Where an amount in respect of rates is payable by instalments under the Act of 1970 the amount shall be paid in ten instalments which shall (subject to subarticles (3) and (4) of article 4 of these Regulations) be equal in amount and shall be payable in each of ten consecutive months in a manner and on or before a date in each month as determined by the rating authority.

GIVEN under the Official Seal of the Minister for Local Government

this 24th day of February, 1970.

CAOIMHGHÍN Ó BEOLÁIN,

Aire Rialtais Áitiúil.

EXPLANATORY NOTE.

These Regulations set out the conditions which may be specified by a rating authority as conditions subject to which rates may be paid in instalments and provide for the giving of notice in the public press of such conditions. The Regulations make provision for determining the amount and number of instalments.