British-Irish Agreement Act, 1999

Exemption of Bodies from rates and taxes.

52.—(1) A Body shall not be liable to pay any rates under the Valuation Acts and any hereditament or tenement used or occupied by a Body shall, for the purpose of section 2 of the Valuation (Ireland) Act, 1854, be deemed to be of a public nature and occupied for the public service.

(2) A Body shall not be liable for the payment of any direct tax, or any duty, in respect of any lands or income.