Housing (Gaeltacht) Act, 1929

Relief from rates.

13.—(1) For the purposes of the assessment and levying of any rate raised by a local authority for the service of any local financial year ending within twenty years from the completion of any work towards the execution of which a grant was made under this Act, the valuation under the Valuation Acts of the dwelling-house towards the erection, improvement or extension of which such grant was made or to which is ancillary the poultry-house or piggery towards the erection, improvement, or extension of which such grant was made shall be deemed by such local authority to be the valuation which was in force in respect of such dwelling-house or of the dwelling-house for which such dwelling-house was substituted immediately before the commencement of such work.

(2) In this section the expression “local authority” means and includes the council of a county, the council of a county or other borough, the council of an urban district, and the commissioners of a town.