Poor Relief (Ireland) Act, 1849

1 & 2 Vict. c. 50. s. 74.

Occupier not to deduct from rent more than one half the amount of the rate paid.

11. And whereas by the said recited Act it is provided, that where the person occupying any property rated to the relief of the poor shall be liable to pay a rent in respect of the same, he may deduct from such rent, for each pound of the rent which he shall be so liable to pay, one half of the sum which he shall have paid as rate in respect of each pound of the net annual value (whether such rent shall be greater or less than such annual value), and so in proportion for any less sum than a pound; and it is expedient to amend the said provision: Be it enacted, that in making a deduction from such rent on account of any rate which shall be made it shall not be lawful for any occupier of property rated in or paying such rate to deduct from the rent payable in respect thereof a larger sum than one half the amount of the rate which he shall have paid in respect of such property, anything in the said Act to the contrary notwithstanding.

[S. 12 rep. 38 & 39 Vict. c. 66. (S.L.R.) Ss. 13–16 rep. 55 & 56 Vict. c. 19. (S.L.R.)]