S.I. No. 57/1925 - The Rating of New Buildings Order, 1925.

STATUTORY RULES AND ORDERS. 1925. No. 57.

THE RATING OF NEW BUILDINGS ORDER, 1925.

DEPARTMENT OF LOCAL GOVERNMENT AND PUBLIC HEALTH.

THE LOCAL GOVERNMENT ACT, 1925 .

WHEREAS by section 69 of the Local Government Act, 1925 , hereinafter referred to as " the Act " it is enacted as follows :—

69. (1) In this section the expression " new building " means either—

(a) a building, the erection of which was or shall have been begun and completed during the period from the 1st day of April, 1920, to the 1st day of April, 1927, or

(b) a building, the structure of which has been substantially enlarged or improved and such enlargement or improvement was or shall have been begun and completed during the period aforesaid.

The expression " exemption year " means—

(i) in relation to any new building which is exempt from revaluation under the provisions of section 7 of the Dublin Reconstruction (Emergency Provisions) Act, 1916—any of the local financial years between the 1st day of April, 1929, and the 31st day of March, 1933 ;

(ii) in relation to any new building which is exempt from revaluation under the provisions of section 8 of the Dublin Reconstruction (Emergency Provisions) Act, 1924 —any of the local financial years between the 1st day of April, 1930, and the 31st day of March, 1933 ;

(iii) in relation to any other new building—any of the local financial years between the 1st day of April, 1926, and the 31st day of March, 1933.

(2) For the purposes of the assessment and levying of any rate raised by a local authority for the service of any exemption year, and subject to the provisions of sub-section (3) of this section, the valuation of every new building under the Valuation Acts shall be deemed to have been reduced by two-thirds.

(3) The preceding sub-section shall not have effect in the case of any house erected under the Housing of the Working Classes (Ireland) Acts, 1890 to 1921, the Labourers (Ireland) Acts, 1883 to 1919, or the Housing (Building Facilities) Act, 1924 , the rates leviable in respect of which have been remitted in part under the provisions of section 7 of that Act.

(4) The rateable valuation of any building for the purpose of ascertaining the limit imposed by any statute on the amount of borrowing by a local authority shall not be deemed to be reduced by virtue of this section.

(5) If any doubt, dispute or question shall arise as to whether a building is a new building within the meaning of this section, such doubt, dispute or question shall be determined by the Minister, whose decision shall be final.

AND WHEREAS by section 86 of the Act it is enacted amongst other things in effect that the Minister may by Order make rules for carrying the Act into effect and make regulations regarding the procedure of local authorities in connection with the business imposed on them by or in pursuance of the Act :

AND WHEREAS by section 1 of the Act the expression " the Minister " means the Minister for Local Government and Public Health :

NOW THEREFORE I, the Minister for Local Government and Public Health, in exercise of the powers vested in me by section 86 of the Act and of all other powers in this behalf enabling me do by this my Order, make the following rules and regulations for the carrying into effect of section 69 of the Act and for regulating the procedure of local authorities in connection with the business imposed on them by or in pursuance of the said section ; that is to say :—

1.—This Order may be cited as the Rating of New Buildings Order, 1925.

2.—The Interpretation Act, 1923 , applies to the Interpretation of this Order in like manner as it applies to the Interpretation of an Act of the Oireachtas.

3.—(1) For the purposes of the assessment and making of any rate by a local authority for an exemption year, the local authority shall, after due inquiry, cause to be made a list of such buildings within their area as they shall deem to be new buildings to which the provisions of sub-section (2) of section 69 of the Act apply.

(2) Such list shall be known as the New Buildings List and shall be made in the form, Form A, in the Schedule to this Order, on or before the 31st day of January, 1926.

(3) Subject to the provisions of this Order, a local authority shall for the purposes of the assessment and levying of any rate for an exemption year, from time to time amend the New Buildings List in such manner as may be necessary either by way of addition thereto of buildings which the local authority shall deem or the Minister shall determine to be new buildings or by the removal therefrom of such buildings as the local authority shall deem or the Minister shall determine not to be new buildings.

4.—The New Buildings List together with the lists of buildings added to or removed from the said List shall be open to inspection by any member of the public at the offices of the local authority between the hours of 11 a.m. and 4 p.m. on each week day except Saturday.

5.—Immediately after the making of the New Buildings List the Secretary or Clerk of the local authority shall :—

(a) give public notice of the making of the List in two or more newspapers circulating within the area of the local authority and in such other manner as the local authority may direct in the form, Form B, in the Schedule to this Order ;

(b) send for completion to each person rateable in respect of a building included in the New Buildings List :—

(i) as a new building within the meaning of paragraph (a) of sub-section (1) of section 69 of the Act, a form of declaration, Form C, in the Schedule to this Order ; or

(ii) as a new building within the meaning of paragraph (b) of sub-sectionn (1) of section 69 of the Act, a form of declaration, Form D, in the Schedule to this Order.

Provided always that the local authority may in any case where they are satisfied that a building included in the New Buildings List is a new building within the meaning of paragraph (a) of sub-section (1) of section 69 of the Act authorise their Secretary or Clerk to dispense with the provisions of paragraph (b) (i) hereof.

6.—On receipt of the forms, Form C and Form D, duly completed, the Secretary or Clerk of the local authority shall submit the same to the local authority who shall after consideration of the same confirm the inclusion in the New Buildings List of such buildings as they shall be satisfied are new buildings and shall order the removal therefrom of such buildings as they shall be satisfied are not new buildings.

7.—The local authority may order the removal from the New Buildings List of any building in respect of which a declaration in the form, Form C or Form D, as the case may be, is not received by the Secretary or Clerk of the local authority after the expiration of fourteen days from the date of dispatch of the same, but such removal shall be without prejudice to the claim of the person rateable in respect thereof to be rated in respect of such building as a new building.

8.—The local authority shall consider any application made to them at any time by any person claiming that a new building in respect of which such person is rateable for an exemption year is a new building and that such building should be included in the New Buildings List for such exemption year and shall cause to be sent to such person a form of declaration, Form C or Form D, in the Schedule to this Order as the case may be, and if they are satisfied after consideration of the statements made in the declaration that such building is a new building to which sub-section (2) of section 69 of the Act applies cause such building to be included in the New Buildings List for such exemption year.

9.—A local authority shall include in or remove from the New Buildings List as the case may require, any building which is determined by the Minister in pursuance of sub-section (5) of section 69 of the Act to be a new building or not to be a new building.

10.—A separate list of any additions to the New Buildings List made by a local authority under this order shall be prepared by the Secretary or Clerk of the local authority in the like form as the New Buildings List and shall be signed by the Chairman of the meeting at which the same are ordered to be included and countersigned by the Secretary or Clerk and shall be kept with the New Buildings List.

11.—(1) The Secretary or Clerk of a local authority shall in the months of July and December give public notice of any additions that have been made by them to the New Buildings List in the preceding half-year.

(2) Such notice shall be given on a form to the like effect as the form, Form B, in the Schedule to this Order.

12.—A separate list of buildings ordered to be removed by the local authority from the New Buildings List shall be prepared by the Secretary or Clerk of the local authority and shall be signed by the Chairman of the meeting at which the same are ordered to be removed and countersigned by the Secretary or Clerk and shall be kept with the New Buildings List.

13.—Subject to the provisions of this Order, the valuation under the Valuation Acts of every building included in the New Buildings List at the time of the making of any rate shall for the purposes of the assessment and making of such rate by a local authority be deemed to have been reduced by two-thirds.

14.—(1) Where, subsequent to the making of the rate for an exemption year :—

(i) a local authority orders the removal from the New Buildings List of a building included therein ; or

(ii) a building included in the New Buildings List is determined by the Minister pursuant to sub-section (5) of section 69 of the Act not to be a new building ;

the local authority shall levy any rate leviable by them for such exemption year on any person in respect of such building on the full valuation of such building and shall cause to be demanded from such person or other person liable the difference between the rate made on such person pursuant to article 12 of this Order and the rate leviable under this article.

(2) For the purposes of this article the rate made on any person pursuant to article 12 of this Order shall be deemed to have been increased to the amount of the rate leviable by a local authority under this article.

15.—(1) Where subsequent to the making of any rate for an exemption year :—

(i) a local authority orders a new building to be included in the New Buildings List, or

(ii) a building is included or ought to have been included in the New Buildings List pursuant to a determination of the Minister under sub-section (5) of section 69 of the Act ;

the local authority shall refund or allow to the person rated in respect of such building any sum paid by or assessed on such person in respect of the rate, which is in excess of the rate which would have been payable by him if he had been rated in respect of such building as a new building and shall cause to be amended any demand made for the payment of the rate.

16.—Any doubt, dispute or question which shall arise as to whether a building is or is not a new building shall be determined by the Minister in accordance with the provisions of sub-section (5) of section 69 of the Act.

17.—Any order made by a local authority under this order shall be communicated by the Secretary or Clerk of the local authority to the person or persons concerned.

Given under My Seal of Office this Third day of November, in the Year of Our Lord One Thousand Nine Hundred and Twenty-five.

(Signed) SEAMUS DE BÚRCA,

Minister for Local Government and Public Health.

SCHEDULE.

FORM A.

THE LOCAL GOVERNMENT ACT, 1925 , and the RATING OF NEW BUILDINGS ORDER, 1925.

County (County Borough, Urban District or Town) of _____________________

NEW BUILDINGS LIST FOR YEAR ENDING THE 31ST DAY OF MARCH, 192—.

The buildings included in the foregoing list were deemed by the (a) _______________at a meeting held on the day of      , 192    , to be new buildings to which the provisions of Sub-section (2) of Section 69 of the Local Government Act, 1925 apply.

(a). Insert name of Local Authority.

FORM B.

NOTICE OF MAKING OF NEW BUILDINGS LIST.

THE LOCAL GOVERNMENT ACT, 1925 , AND THE RATING OF NEW BUILDINGS ORDER, 1925.

COUNTY BOROUGH (COUNTY OR

URBAN DISTRICT OR TOWN) OF (1)..........................................

Notice is hereby given that for the purposes of the assessment and making of rates for the local financial years between the 1st day of April, 1926, and the 1st day of April, 1933, the (2).................................... have caused to be made a New Buildings List, being a list of buildings deemed by them to be new buildings within the meaning of section 69 of the Local Government Act, 1925 , namely :—

(i) buildings, the erection of which was or shall have been begun and completed during the period from the 1st day of April, 1920, to the 1st day of April, 1927 ; and

(ii) buildings, the structures of which have been substantially enlarged or improved and the enlargement or improvement of which was or shall have been begun and completed during the period from the 1st day of April, 1920, to the 1st day of April, 1927 ;

the valuation of which under the Valuation Acts shall for the purposes of the assessment and levying of any rate raised by the said ................................... (2) for the service of any of the said local financial years be deemed to have been reduced by two-thirds.

Any person aggrieved by the omission from or inclusion in the said list of any building should communicate in writing immediately with the Secretary (or Clerk) of the said (2).............................. A copy of the New Buildings List is deposited at the office of the said (2) ..........................at.................. and may be inspected thereat together with lists of buildings from time to time hereafter added to or removed from the said List by any member of the public on any week-day except Saturday between the hours of 11 a.m. and 4 p.m.

It is provided by sub-section (5) of section 69 of the Local Government Act, 1925 , that if any doubt, dispute or question shall arise as to whether a building is a new building within the meaning of the said section, such doubt, dispute or question shall be determined by the Minister for Local Government and Public Health whose decision shall be final.

(1) (Insert Name of Local Government Area.)

(2) (Insert Name of Local Authority.)

SCHEDULE.

The Local Government Act, 1925 , and the Rating of New Buildings Order, 1925.

FORM C.

Note.— This declaration should be completed and returned to the Secretary or Clerk of the local authority forthwith in order to ensure that due consideration will be given to your claim to be rated on a reduced valuation in respect of the building.

SCHEDULE.

The Local Government Act, 1925 , and the Rating of New Buildings Order, 1925.

FORM D.

Note. — This declaration should be completed and returned to the Secretary or Clerk of the local authority forthwith in order to ensure that due consideration will be given to your claim to be rated on a reduced valuation in respect of the building.