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Remission of rates.
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10.—(1) In this section “relevant rates leviable”, in respect of a premises to which this section applies, means—
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(a) in case the Commissioner of Valuation determines that the valuation of that premises, after, where appropriate, any apportionment under subsection (6) has been made, is wholly attributable to the erection, enlargement or improvement concerned of such premises having been made, the rates leviable on that valuation, or
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(b) in case the Commissioner of Valuation determines that the valuation of that premises, after, where appropriate, any such apportionment has been made, is only partly attributable to the erection, enlargement or improvement concerned of such premises having been made, so much of the rates leviable on that valuation as relates to the part of that valuation that is attributable to that erection, enlargement or improvement.
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(2) Having regard to the objectives specified in an integrated area plan, a rating authority may decide to remit, in the years specified in subsection (3), the relevant rates leviable by it in respect of a premises to which this section applies and, if a rating authority makes such a decision, that decision shall operate to require the authority to remit, to the extent specified in this section, the said rates in every one of those years.
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(3) The years mentioned in subsection (2) are:
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(a) the local financial year (in the Table to this section referred to as the “first year”) next following that in which the valuation of the premises concerned (being the valuation made next after the erection, enlargement or improvement concerned of those premises has been made) comes into force, and
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(b) the next nine local financial years (in the Table to this section referred to, respectively, as the “second year”, “third year”, “fourth year” and so on).
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(4) The amount (expressed as a percentage of the amount of the relevant rates leviable) by which the relevant rates leviable in respect of a premises in a local financial year shall be remitted by a rating authority under this section shall be the amount specified in the second column of the Table to this section opposite the mention of the year concerned in the first column of that Table.
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(5) A remission of rates under this section shall not be granted more than once in respect of the same erection, enlargement or improvement of premises.
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(6) Where properties are not separately valued under the Valuation Acts, the Commissioner of Valuation may, on the application of the rating authority, apportion to the premises concerned to which this section applies such part as he or she thinks proper of the rateable valuation of the property in which the premises are comprised.
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(7) The making by a rating authority of a decision under subsection (2) shall be a reserved function.
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(8) This section applies to premises which are situate wholly within the boundaries of the area to which an integrated area plan relates and which the rating authority concerned is satisfied were erected, enlarged or improved within such period as the Minister specifies by order for the purposes of this section.
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(9) The Minister may by order amend or revoke an order under this section (including an order under this subsection).
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(10) Every order under this section shall be laid before each House of the Oireachtas as soon as may be after it is made.
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Table
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(1)
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(2)
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First year
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100%
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Second year
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90%
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Third year
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80%
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Fourth year
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70%
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Fifth year
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60%
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Sixth year
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50%
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Seventh year
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40%
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Eighth year
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30%
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Ninth year
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20%
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Tenth year
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10%
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