Local Government (Rates) Act, 1970
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Schemes by rating authorities for waiver of rates. |
2.—(1) Subject to such regulations as may be made under section 5 of this Act, a rating authority may from time to time make and carry out a scheme providing for the waiver by the authority of all or portion of the rates due to it by ratepayers or classes of ratepayers or in respect of hereditaments of a class or classes specified in the scheme. | |
(2) Subject to such regulations as may be made under section 5 of this Act, a rating authority may amend a scheme under this section. | ||
(3) Where rates (or portion thereof) are waived in accordance with a scheme under this section, the liability of a person to pay those rates (or portion thereof) and any obligation on a rating authority to collect those rates (or portion thereof) shall cease. | ||
(4) The cost of implementing a scheme under this section shall form part of the expenses of a local authority for the purposes of any provision relating to the determining, making, levying and assessment of rates. | ||
(5) The making of a scheme under this section or an amendment to any such scheme shall be a reserved function for the purposes of the County Management Acts, 1940 to 1955, or the Acts relating to the management of county boroughs, as may be appropriate. | ||
(6) A decision by a rating authority as to whether or not a person is qualified for relief under a scheme under this section shall be final and conclusive. | ||
(7) In the case of the council of a county, the expenses of the council in relation to a scheme under this section shall be charged on the whole of the county, exclusive of every borough and urban district therein. |