S.I. No. 215/1974 - Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Order, 1974.


S.I. No. 215 of 1974.

EXCHEQUER AND LOCAL FINANCIAL YEARS ACT (ADAPTATION OF ENACTMENTS AND STATUTORY INSTRUMENTS) ORDER, 1974.

ARRANGEMENT OF ORDER

Article.

1. Citation.

2. Interpretation.

3. Transitional provisions relating to various enactments and statutory instruments.

4. Amendments to various enactments and statutory instruments.

FIRST SCHEDULE

Transitional provisions relating to various enactments and statutory instruments.

Paragraph.

1. Valuation (Ireland) Act, 1852 [Sections 27 and 31].

2. Valuation (Ireland) Amendment Act, 1854 [Section 5].

3. Public Health (Ireland) Act, 1878 [Section 65A (7)].

4. University Education (Agriculture and Dairy Science) Act, 1926 [Sections 12 (1) and 13 (1)].

5. Barrow Drainage Act, 1927 [Section 21 (2)].

6. Local Government (Rates on Small Dwellings) Act, 1928 [Sections 6 and 8 (3)].

7. Dublin Port and Docks (Bridges) Act, 1929 [Sections 26 and 27].

8. Local Government (Dublin) Act, 1930 [Section 71 (1)].

9. Vocational Education Act, 1930 [Sections 45 (2), 46 (1) (c) and 46 (1) (d)].

10. Unemployment Assistance Act, 1933 [Sections 26 (1) and 26 (2)].

11. Limerick City Management Act, 1934 [Section 29 (1)].

12. Galway Harbour Act, 1935 [Sections 47 (2), 47 (3) (c) and 47 (8)].

13. Waterford City Management Act, 1939 [Section 28 (1)].

14. Cork City Management (Amendment) Act, 1941 [Section 20 (1)].

15. Local Government Act, 1941 [Sections 68 and 88 (1)].

16. Arterial Drainage Act, 1945 [Section 37 (1) ( f )].

17. Local Government Act, 1946 [Sections 14 (1) and 23 (1)].

18. Local Government (Temporary Reduction of Valuation) Act, 1954 [Section 4].

19. Local Government (Superannuation) Act, 1956 [Sections 30 (2), 33, 34 (2), 34 (3) and 44 (3)].

20. Agriculture (Amendment) Act, 1958 [Section 2 (1)].

21. Housing Act, 1966 [Section 33].

22. Local Government (Adaptation of Irish Enactments) Order, 1899 [Articles 37 (d) and 37 (n)].

23. Vocational Education (Accounts, Audit and Procedure) Regulations, 1931 [Regulation 33 and Form V.15].

24. Vocational Education Act, 1930 (Sections 44 and 46) Regulations, 1945 [Regulations 4 and 5 and Forms V.I, V.2 and V.3].

SECOND SCHEDULE

Amendments to various enactments and statutory instruments.

PART I

ENACTMENTS

Public Health (Ireland) Act, 1878 [Section 65A (7)].

Roads Act, 1920 [Section 3 (5)].

Barrow Drainage Act, 1927 [Section 21 (2)].

Dublin Port and Docks (Bridges) Act, 1929 [Section 26].

Vocational Education Act, 1930 [Sections 44 (1), 46 (1) (d), 100 (1) and 100 (3)].

Unemployment Assistance Act, 1933 [Section 26 (2)].

Galway Harbour Act, 1935 [Sections 47 (3) (b) and 47 (3) (c)].

Unemployment Assistance (Amendment) Act, 1938 [Sections 2 and 3].

Unemployment Assistance (Amendment] Act, 1940 [Section 2 (g)].

Local Government Act, 1941 [Section 68 (1)].

Vocational Education (Amendment) Act, 1944 [Section 5 (1)].

Arterial Drainage Act, 1945 [Sections 37 (1) (c), 37 (1) (d), 37 (1) (e), 37(1) ( f ) and 37 (1) (g)].

Local Government (Superannuation) Act, 1956 [Sections 5 (2) and 31 (1)].

Seeds and Fertilisers Supply Act, 1956 [Section 4].

Social Welfare (Occupational Injuries) Act, 1966 [Section 37 (12) (b)].

PART II

STATUTORY INSTRUMENTS

Local Government (Adaptation of Irish Enactments) Order, 1899 [Articles 37 (d), 37 ( f ) and 37 (n)].

Vocational Education (Accounts, Audit and Procedure) Regulations, 1931 [Regulation 33 (1) and Form V.15].

Vocational Education Act, 1930 (Sections 44 and 46) Regulations, 1945 [Regulation 5 and Forms V.1, V.2 and V.3].

FIRST TABLE

Text of various enactments and statutory instruments incorporating the permanent amendments effected by Article 4 and the Second Schedule.

Paragraph.

1. Public Health (Ireland) Act, 1878 [Section 65A (7)].

2. Roads Act, 1920 [Section 3 (5)].

3. Barrow Drainage Act, 1927 [Section 21 (2)].

4. Dublin Port and Docks (Bridges) Act, 1929 [Section 26].

5. Vocational Education Act, 1930 [Sections 44 (1), 46 (1) (d), 100 (1) and 100 (3)].

6. Unemployment Assistance Act, 1933 [Section 26 (2)].

7. Galway Harbour Act, 1935 [Section 47 (3)].

8. Unemployment Assistance (Amendment) Act, 1938 [Sections 2 and 3].

9. Unemployment Assistance (Amendment) Act, 1940 [Section 2 (g)].

10. Local Government Act, 1941 [Section 68 (1)].

11. Vocational Education (Amendment) Act, 1944 [Section 5 (1)].

12. Arterial Drainage Act, 1945 [Sections 37 (1) (c), 37 (1) (d), 37 (1) (e), 37 (1) ( f ) and 37 (1) (g)].

13. Local Government (Superannuation) Act, 1956 [Sections 5 (3) and 31 (1)].

14. Seeds and Fertilisers Supply Act, 1956 [Section 4].

15. Social Welfare (Occupational Injuries) Act, 1966 [Section 37 (12) (b)].

16. Local Government (Adaptation of Irish Enactments) Order, 1899 [Articles 37 (d), 37 (f) and 37 (n)].

17. Vocational Education (Accounts, Audit and Procedure) Regulations, 1931 [Regulation 33 (1)].

18. Vocational Education Act, 1930 (Sections 44 and 46) Regulations, 1945 [Regulation 5].

SECOND TABLE

PART I

Amended Form V.15 for the transitional period.

PART II

Amended Form V.1 for the transitional period.

PART III

Amended Form V.2 for the transitional period.

PART IV

Amended Form V.3 for the transitional period.

PART V

Amended Form V.15 for calendar financial years.

PART VI

Amended Form V.1 for calendar financial years.

PART VII

Amended Form V.2 for calendar financial years.

PART VIII

Amended Form V.3 for calendar financial years.

S.I. No. 215 of 1974.

EXCHEQUER AND LOCAL FINANCIAL YEARS ACT (ADAPTATION OF ENACTMENTS AND STATUTORY INSTRUMENTS) ORDER, 1974.

I, RICHIE RYAN, Minister for Finance, in exercise of the powers conferred on me by section 5 of the Exchequer and Local Financial Years Act, 1974 (No. 3 of 1974), hereby order as follows:

1. This Order may be cited as the Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Order, 1974.

2. In this Order—

"the Act of 1970" means the Decimal Currency Act, 1970 (No. 21 of 1970);

"the section" means section 4 of the Exchequer and Local Financial Years Act, 1974 (No. 3 of 1974);

"the transitional period" means the period beginning on the 1st day of April, 1974, and ending on the 31st day of December, 1974.

3. Each of the amendments of enactments and statutory instruments set out in the First Schedule to this Order is hereby made.

4. (1) The enactments and statutory instruments mentioned in the Second Schedule to this Order are each hereby amended in the manner set out in column (3) of that Schedule opposite the mention of the statute or statutory instrument.

(2) Unless the relevant manner of amendment set out in column (3) of the Second Schedule to this Order otherwise provides, an amendment effected by paragraph (1) of this Article shall come into force on the 1st day of January, 1975.

FIRST SCHEDULE

Amendments referred to in Article 3.

1. The following provisions shall apply in relation to the Valuation (Ireland) Act, 1852 (1852, c. 63):

( a ) section 27, as amended by section 6 of the Statute Law Revision Act, 1875 (1875, c. 4), and by the Local Government (Adaptation of Irish Enactments) Order, 1899, shall be construed and have effect as

(i) requiring every rate made in the period beginning on the 1st day of March, 1974, and ending on the 31st day of August, 1974, to be made according to the valuation of each hereditament or tenement as shown in the Interim List of Revised Valuations or, in the case of any hereditament or tenement not shown in the said Interim List, to be made according to the Revised List of the Valuation made out in 1973, as finally revised, and

(ii) requiring the council making the rate, in the event of any revision of the valuation, made public in the Final Revised Valuation List but not included in the Interim List of Revised Valuations, to repay any sum paid in respect of the rate for the transitional period in excess of the sum which would have been payable if the rate in such period on the said hereditament or tenement had been made on the valuation made public in the Final Revised Valuation List, and

( b ) section 31, as amended by Part VI of the Sixth Schedule to the Local Government (Ireland) Act, 1898 (1898, c. 37), and by the Local Government (Adaptation of Irish Enactments) Order, 1899, shall be construed and have effect as providing that any owner or occupier who wishes to send or deliver a notice setting forth grounds of grievance by reason of a revised valuation or a statement of area or a description contained in the Final Revised Valuation List prepared and made public in 1974 shall do so not later than the 29th day of September, 1974, and that

(i) in case the decision on any such appeal results in a reduction in the rate to be paid by the appellant, the decision shall have effect as from the transitional period, and

(ii) in case such decision results in an increase in the rate to be paid by the appellant, the decision shall have effect from the local financial year beginning on the 1st day of January, 1975.

2. (1) Section 5 of the Valuation (Ireland) Amendment Act, 1854 (1854, c. 8), as amended by the Statute Law Revision Act, 1892 (1892, c. 19), and by the Local Government (Adaptation of Irish Enactments) Order, 1899, shall be construed and have effect as providing that

( a ) the list or lists prepared by the Commissioner of Valuation in 1974 shall be known and referred to as the Final Revised Valuation List,

( b ) in 1974 the said Commissioner shall also, before the 1st day of March, likewise make out and prepare and sign and transmit to the secretary of the county council or to the clerk of the urban district council, as the case requires, a list which shall be known and referred to as the Interim List of Revised Valuations, and that that list shall contain particulars of the revision of such valuations as shall have been revised before it is made out, and

( c ) that the said secretary or clerk shall, not later than seven days after the making of this Order, make such list public in the same manner as is required in respect of the Final Revised Valuation List.

(2) The amendment referred to in clause (b) of subparagraph (1) of this paragraph shall be deemed to have come into force on the 1st day of January, 1974.

3. As on and from the 1st day of April, 1974, section 65A of the Public Health (Ireland) Act, 1878 (1878, c. 52), inserted by section 7 of the Local Government (Sanitary Services) Act, 1962 (No. 26 of 1962), shall, in so far as it provides for the payment of charges for water supplied otherwise than by measure, be construed and have effect as requiring that a charge made thereunder for water supplied in the transitional period shall be payable in advance in two instalments as follows, namely, two-thirds on the 1st day of April, 1974, and one-third on the 1st day of October, 1974.

4. The following provisions shall apply in relation to the University Education (Agriculture and Dairy Science) Act, 1926 (No. 32 of 1926):

( a ) section 12 (1), as amended by the section, shall be construed and have effect as requiring to be paid thereunder in the transitional period only the following sum, namely, such sum not exceeding £18,738 as the Minister for Agriculture and Fisheries shall sanction, and

( b ) section 13 (1), as amended by the section, shall be construed and have effect as requiring to be paid thereunder in the transitional period only the following sum, namely, such sum not exceeding £9,750 as the Minister for Agriculture and Fisheries shall sanction.

5. Section 21 (2) of the Barrow Drainage Act, 1927 (No. 26 of 1927), as amended by the section, shall be construed and have effect as requiring every county council to pay in two instalments the amount duly demanded of them by the Barrow Drainage Board for the transitional period as follows, two-thirds on the 30th day of September, 1974, and one-third on the 31st day of December, 1974.

6. The following provisions shall have effect with regard to the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928):

( a ) Whenever a rate which is both in respect of the transitional period and a rate referred to in subsection (1) of section 6 is made, in applying that section in relation to the rate that section shall be construed and shall have effect as if for each of the references therein to twelve months and also for the reference therein to one year there were substituted a reference to nine months, and

( b ) whenever such a rate is made, in applying subsection (3) of section 8 in relation to the rate that subsection shall be construed and shall have effect as if for the reference therein to one-twelfth there were substituted a reference to one-ninth.

7. As on and from the 28th day of March, 1974, the following provisions shall apply as regards the Dublin Port and Docks (Bridges) Act, 1929 (No. 2 of 1929) (Private), as amended by section 67 of the Local Government (Dublin) Act, 1930 (No. 27 of 1930), and modified by sections 9 to 12, inclusive, of the Local Government Act, 1946 (No. 24 of 1946):

( a ) section 26 shall be construed and have effect as requiring the Dublin Port and Docks Board to deliver, to the Corporation within the meaning of that Act and to the County Council within such meaning, in accordance with that section a certificate under its seal stating the amount required to be levied in the transitional period by way of—

(i) in the case of the said Corporation, the municipal rate of that Corporation, and

(ii) in the case of the said County Council the county rate of that County Council, for the purposes mentioned in that section, and

( b ) section 27 shall be construed and have effect as requiring both the said Corporation and the said County Council to pay to the said Board the amounts specified in the demand sent to them pursuant to that section in respect of the transitional period in two instalments as follows, two-thirds on the 1st day of June, 1974, and one-third on the 1st day of December, 1974.

8. Subsection (1) of section 71 of the Local Government (Dublin) Act, 1930 (No. 27 of 1930), shall be construed and have effect as providing that in respect of every completed month which is duly reckoned pursuant to that subsection from one day in the transitional period to another day in that period, the refund which may be claimed and received pursuant to that subsection shall be one-eighteenth of the municipal rate.

9. The following provisions shall apply as regards the Vocational Education Act, 1930 (No. 29 of 1930):

( a ) section 45 (2), as amended by the section, shall be construed and have effect with regard to the following annual local schemes as follows:

(i) as regards the annual local scheme prepared for the transitional period, as if "three-fourths of the annual local contribution demanded" were substituted for "the annual local contribution demanded", and

(ii) as regards the annual local scheme prepared for the local financial year commencing on the 1st day of January, 1975, as if "four-thirds of the annual local contribution demanded" were substituted for "the annual local contribution demanded",

( b ) section 46 (1) (c), inserted by section 4 (1) of the Vocational Education (Amendment) Act, 1950 (No. 33 of 1950), as amended by section 9 of the Act of 1970 and by the section, shall be construed and have effect with regard to the following annual local schemes as follows:

(i) as regards the annual local scheme prepared for the transitional period, as if "three-fourths of the amount of the annual local contribution demanded", "0.3125 new pence"and "three-fourths of the amount of the annual local contribution in respect of the previous year" were substituted for "the amount of the annual local contribution demanded", "0.4167 new pence" and "the amount of the annual local contribution in respect of the previous year", respectively, and

(ii) as regards the annual local scheme prepared for the local financial year commencing on the 1st day of January, 1975, as if "four-thirds of the amount of the annual local contribution demanded" and "four-thirds of the amount of the annual local contribution in respect of the previous year" were substituted for " the amount of the annual local contribution demanded "and "the amount of the annual local contribution in respect of the previous year", respectively, and

( c ) section 46 (1) (d), inserted by the said section 4 (1) as amended by section 3 of the Vocational Education (Amendment) Act, 1962 (No. 28 of 1962), by section 9 of the Act of 1970 and by the section, shall be construed and have effect with regard to the following annual local schemes as follows:

(i) as regards the annual local scheme prepared for the transitional period, as if "three-fourths of the annual local contribution" were substituted for "the annual local contribution" in both places where it occurs and as if "0.3125 new pence" and "0.9375 new pence" were substituted for "0.4167 new pence" and "1.25 new pence", respectively, and

(ii) as regards the annual local scheme prepared for the local financial year commencing on the 1st day of January, 1975, as if "four-thirds of the annual local contribution" were substituted for "the annual local contribution" in both places where it occurs.

10. (1) The following provisions shall have effect with regard to the Unemployment Assistance Act, 1933 (No. 46 of 1933):

( a ) section 26 (1), as amended by the section, shall, as regards the transitional period, be construed and have effect as if the sum payable thereunder by a council to the Minister for Social Welfare were reduced by one-fourth, and

( b ) section 26 (2), as amended by the section, shall be construed and have effect as requiring every council by whom money is payable thereunder to the Minister for Social Welfare in relation to the transitional period to pay to that Minister the money in three equal instalments on the following days, namely, the 30th day of June, 1974, the 30th day of September, 1974, and the 31st day of December, 1974.

(2) The amendment referred to in clause (b) of subparagraph (1) of this paragraph shall be deemed to have come into force on the 1st day of April, 1974.

11. Subsection (1) of section 29 of the Limerick City Management Act, 1934 (No. 35 of 1934), shall be construed and have effect as providing that in respect of every completed month which is duly reckoned pursuant to the subsection from one day in the transitional period to another day in that period, the refund which may be claimed and received pursuant to that subsection shall be one-eighteenth of the municipal rate.

12. The following provisions shall apply as regards the Galway Harbour Act, 1935 (No. 2 of 1935) (Private):

( a ) section 47 (2), as amended by section 9 of the Act of 1970 and by the section, shall be construed and have effect as requiring that in the transitional period the County contribution shall not exceed a sum equal to the amount of a rate of 1.25 new pence in the pound and that in the said period the Urban contribution shall not exceed a sum equal to the amount of a rate of 3.75 new pence in the pound,

( b ) section 47 (3) (c), as amended by the section, shall be construed and have effect as requiring both of the contributions payable thereunder in respect of the transitional period to be paid in two instalments, two-thirds on the 1st day of September, 1974, and one-third on the 1st day of December, 1974, and

( c ) section 47 (8), as amended by the said section 9 and by the section, shall be construed and have effect as providing that as regards the transitional period the maximum County contribution shall be 1.25 new pence in the pound and the maximum Urban contribution shall be 3.75 new pence in the pound.

13. Subsection (1) of section 28 of the Waterford City Management Act, 1939 (No. 25 of 1939), shall be construed and have effect as providing that, in respect of every completed month which is duly reckoned pursuant to that subsection from one day in the transitional period to another day in that period, the refund which may be claimed and received pursuant to that subsection shall be one-ninth of the municipal rate.

14. Subsection (1) of section 20 of the Cork City Management (Amendment) Act, 1941 (No. 5 of 1941), shall be construed and have effect as providing that, in respect of every completed month which is duly reckoned pursuant to that subsection from one day in the transitional period to another day in that period, the refund which may be claimed and received pursuant to that subsection shall be one-eighteenth of the municipal rate.

15. The following provisions shall have effect with regard to the Local Government Act, 1941 (No. 23 of 1941):

( a ) section 68 shall be construed and have effect as requiring the accounts mentioned therein to be made up and audited with regard to the transitional period, and

( b ) section 88 (1) shall be construed and have effect in relation to the transitional period as if each of the amounts mentioned in the definition of "the approved amount" were reduced by one-fourth in each case.

16. Section 37 (1) ( f ) of the Arterial Drainage Act, 1945 (No. 3 of 1945), shall be construed and have effect as requiring every council to which a demand for payment is sent in respect of the estimate of probable cost for the transitional period, as adjusted in accordance with the provisions of that section, to pay to the Commissioners of Public Works in Ireland the amount so demanded in two instalments, namely, two-thirds before the 30th day of September, 1974, and one-third before the 31st day of December, 1974.

17. Section 14 (1) and section 23 (1) of the Local Government Act, 1946 (No. 24 of 1946), shall each be construed and have effect as providing that in respect of every completed month which is duly reckoned pursuant thereto from one day in the transitional period to another day in that period, the refund which may be claimed and received pursuant thereto shall be—

( a ) in the case of the said section 14 (1), one-ninth of the county rate, and

( b ) in the case of the said section 23 (1), one-ninth of the municipal rate.

18. Section 4 of the Local Government (Temporary Reduction of Valuation) Act. 1954 (No. 8 of 1954), as amended by section 3 of the Local Government (Temporary Reduction of Valuation) Act, 1970 (No. 13 of 1970), shall be construed and have effect as providing that where—

( a ) the erection, enlargement or improvement of a building is begun within the prescribed period and is completed after the 31st day of March, 1967, and on or before the 31st day of March, 1968, the valuation of the relevant tenement shall, for the purposes of the assessment and levying of any rate raised by a local authority for the service of the local financial year 1975, be deemed to be reduced by one-sixth of the increase referred to in subsection (1) of that section,

( b ) the erection, enlargement or improvement of a building is begun within the prescribed period and is completed after the 31st day of March, 1968, and on or before the 31st day of March, 1972, the valuation of the relevant tenement shall, for the purposes of the assessment and levying of any rate raised by a local authority for the service of the local financial year 1976, be deemed to be reduced by one-sixth of the said increase.

19. The provisions herein mentioned of the Local Government (Superannuation) Act, 1956 (No. 10 of 1956), shall apply as follows:

( a ) section 30 (2), as amended by the section, shall, as regards the transitional period, be construed and have effect as

(i) if the reference therein to two hundred or more service days were a reference to one hundred and fifty or more service days,

(ii) providing that where a person has in relation to a local authority, or to that local authority and any other local authority or local authorities, less than one hundred and fifty service days in the transitional period and at least two hundred service days in the period beginning on the 1st day of April, 1974, and ending on the 31st day of March, 1975, the local authority shall enter his name in the register unless within the month of April, 1975, he gives notice in writing to the authority that his name is not to be so entered, and

(iii) providing that where a name is entered by virtue of subparagraph (ii) of this paragraph it shall be deemed to have been entered in the register on the 1st day of January, 1975,

( b ) paragraph (d) of section 33, as amended by the section, shall be construed and have effect

(i) as regards the transitional period, as if the reference therein to two hundred or more service days were a reference to one hundred and fifty or more service days, and

(ii) as providing that a person shall be entitled to reckon as service a period of less than one hundred and fifty service days in the transitional period if, but only if, during the period beginning on the 1st day of April, 1974, and ending on the 31st day of March, 1975, he had not less than two hundred service days,

( c ) paragraph (ii) of section 34 (2), as amended by the section, shall be construed and have effect

(i) as regards the transitional period, as if the reference therein to two hundred or more service days were a reference to one hundred and fifty or more service days, and

(ii) as providing that a person shall be entitled to reckon as service a period of less than one hundred and fifty service days in the transitional period if, but only if, during the period beginning on the 1st day of April, 1974, and ending on the 31st day of March, 1975, he had not less than two hundred service days,

( d ) section 34 (3), as amended by the section, shall be construed and have effect as providing that

(i) subject to clauses (ii) and (iii) of this subparagraph, where the service days in the transitional period exceed two hundred and twenty-five, the excess over two hundred and twenty-five shall be disregarded,

(ii) where a person has more than two hundred and twenty-five service days in the transitional period but not more than three hundred service days in the period beginning on the 1st day of April, 1974, and ending on the 31st day of March, 1975, no service days in the transitional period shall be disregarded pursuant to that section, and

(iii) where a person has in the transitional period a number of service days exceeding two hundred and twenty-five and in the period beginning on the 1st day of April, 1974, and ending on the 31st day of March, 1975, a number of service days exceeding three hundred, then whichever of the following (and no other excess) is the less, namely, the said excess over two hundred and twenty-five or the said excess over three hundred, shall, in relation to the transitional period, be so disregarded, and

( e ) section 44 (3), as amended by the section, shall, as regards the transitional period, be construed and have effect as

(i) if the reference therein to two hundred or more service days were a reference to one hundred and fifty or more service days, and

(ii) providing that where a pensionable servant has less than one hundred and fifty service days in the transitional period and has at least two hundred service days in the period beginning on the 1st day of April, 1974, and ending on the 31st day of March, 1975, the local authority concerned shall not return to him any contributions made by him under section 43 of that Act in respect of the transitional period.

20. Section 2 (1) of the Agriculture (Amendment) Act, 1958 (No. 17 of 1958), inserted by section 1 of the Agriculture (Amendment) Act, 1971 (No. 32 of 1971), as amended by the section, shall be construed and have effect in relation to the transitional period as if for "the produce" and "fifteen times such produce" there were substituted therein "three-fourths of the produce" and "eleven and one-fourth times such produce", respectively.

21. Where a house, flat or maisonette to which section 33 of the Housing Act, 1966 (No. 21 of 1966), applies is completed on or before the 31st day of March, 1974, if, but only if, the tenth local financial year following the local financial year in which the house, flat or maisonette is completed commences after the 31st day of December, 1974, the said section 33 shall, as regards the house, flat or maisonette, as the case may be, be construed and have effect as providing that such amount of the revised valuation as is attributable to the erection of the house, flat or maisonette shall in such tenth year be deemed to be reduced for rating purposes within the meaning of that section by a proportion which is equal to one-fourth of the proportion by which by virtue of the said section 33, as amended by the section, that amount was reduced in relation to the transitional period.

22. Notwithstanding Article 37 of the Local Government (Adaptation of Irish Enactments) Order, 1899, the Valuation Acts shall have effect subject to the following adaptations and modifications:

( a ) in 1974, and only in that year, the Commissioner of Valuation may proceed with the revision of the valuation of any tenement or hereditament in a county or urban district whether or not the revision of the valuation of the county or urban district is begun before the said Commissioner has been given by the secretary of the county council or the clerk of the urban district council, as may be appropriate, the notice referred to in paragraph (d) of the said Article 37, and

( b ) where the valuation of any tenement or hereditament included in 1974 in the Interim List of Revised Valuations is altered on appeal the council concerned shall repay any sum paid in respect of the rate for the transitional period in excess of the sum which would have been payable if the valuation had originally stood as altered on appeal and in case the valuation is increased on appeal, the council concerned shall not levy the rate for the transitional period on the amount of the increase.

23. Notwithstanding Regulation 33 of the Vocational Education (Accounts, Audit and Procedure) Regulations, 1931 ( S. R. & O. No. 20 of 1931 ), the chief executive officer within the meaning of those Regulations shall, as regards the transitional period, close on the 31st day of December, 1974, the accounts referred to in that Regulation and shall prepare the Financial and other Statements for that period in the Form V. 15 set out in Part I of the Second Table to this Order.

24. (1) Notwithstanding Regulation 4 (1) of the Vocational Education Act, 1930 (Sections 44 and 46) Regulations, 1945 ( S. R. & O. No. 153 of 1945 ), the annual scheme for the transitional period under subsection (1) of section 44 of the Vocational Education Act, 1930 (No. 29 of 1930), shall be in Form V.1 set out in Part II of the Second Table to this Order.

(2) Regulation 5 of the said Regulations shall, as regards the transitional period, be construed and have effect as requiring the amount of a demand made under section 46 (2) of the Vocational Education Act, 1930 (No. 29 of 1930), by a vocational education committee to a rating authority, for or in respect of that period, to be paid (by the method specified in that Regulation) in three equal instalments of which the first shall be so paid on or before the 15th day of May, 1974, the second on or before the 1st day of July, 1974, and the third on or before the 1st day of October, 1974. This subparagraph shall be deemed to have come into force on the 1st day of April, 1974.

(3) Notwithstanding anything contained in the said Regulations in relation to the demand pursuant to section 46 of the Vocational Education Act, 1930 (No. 29 of 1930), for an annual local contribution for or in respect of the transitional period, Forms V.2 and V.3 set out in Parts III and IV, respectively, of the Second Table to this Order shall be used.

SECOND SCHEDULE

Amendments referred to in Article 4

PART I

ENACTMENTS

Session and Chapter or No. and Year

Short Title

Amendment

(1)

(2)

(3)

41 & 42 Vict. C. 52.

Public Health (Ireland) Act, 1878.

"1st day of January" and "1st day of July" shall be substituted for "1st day of April" and "1st day of October", respectively, in subsection (7) of section 65A (inserted by section 7 of the Local Government (Sanitary Services) Act, 1962 (No. 26 of 1962)).

The said subsection (7) shall have effect as set out in paragraph 1 of the First Table to this Order.

10 & 11 Geo. 5 C. 72.

Roads Act, 1920.

In subsection (5) of section 3 "first day of July", "thirty-first day of December" and "thirty-first day of October" shall be substituted for "first day of October","thirty-first day of March" and "thirty-first day of January in the following year", respectively.

The said subsection (5) shall have effect as set out in paragraph 2 of the First Table to this Order.

No. 26 of 1927.

Barrow Drainage Act, 1927

In subsection (2) of section 21 "30th day of June" and "31st day of December" shall be substituted for "30th day of September" and "31st day of March", respectively.

The said subsection (2) shall have effect as set out in paragraph 3 of the First Table to this Order.

No. 2 of 1929. (Private)

Dublin Port and Docks (Bridges) Act, 1929 .

In section 26 "1st day of January" shall be substituted for "1st day of April".

The said section 26 shall have effect as set out in paragraph 4 of the First Table to this Order.

No. 29 of 1930.

Vocational Education Act, 1930 .

As on and from the 1st day of August, 1974, "1st day of August, 1974, and on or before every subsequent 1st day of August" shall be substituted for "1st day of December in every local financial year" in subsection (1) of section 44.

As on and from the 30th day of September, 1974, "30th day of September" shall be substituted for "31st day of December" in paragraph (d) of section 46 (1), inserted by section 4 (1) of the Vocational Education (Amendment) Act, 1950 , as amended by section 3 (1) of the Vocational Education (Amendment) Act, 1962 .

In subsection (1) of section 100 "1st day of June in any local financial year" shall be substituted for "1st day of September in any local financial year after the local financial year commencing on the 1st day of April, 1931".

In subsection (3) of section 100 "1st day of January" shall be substituted for "1st day of April".

Subsection (1) of the said section 44, the said paragraph (d), subsection (1) of the said section 100 and the said subsection (3) shall have effect as set out in subparagraphs (1), (2), (3) and (4), respectively of paragraph 5 of the First Table to this Order.

No. 46 of 1933.

Unemployment Assistance Act, 1933 .

In subsection (2) of section 26 "31st day of March", "30th day of June", "30th day of September" and "31st day of December" shall be substituted for "30th day of June", "30th day of September", "31st day of December" and "31st day of March", respectively.

The said subsection (2) shall have effect as set out in paragraph 6 of the First Table to this Order.

No. 2 of 1935. (Private)

Galway Harbour Act, 1935 .

As on and from the 1st day of September, 1974, "month of September" shall be substituted for "month of January" in paragraph (b) of section 47 (3).

In paragraph (c) of section 47 (3) "June" and "December" shall be substituted for "September" and "March", respectively.

The said subsection (3) shall have effect as set out in paragraph 7 of the First Table to this Order.

No. 2 of 1938.

Unemployment Assistance (Amendment) Act, 1938 .

Each of the references in section 2 and in section 3 to the 1st day of April shall be construed as a reference to the 1st day of January.

The said sections 2 and 3 shall have effect as set out in subparagraphs (1) and (2) respectively, of paragraph 8 of the First Table to this Order.

No. 4 of 1940.

Unemployment Assistance (Amendment) Act, 1940 .

In paragraph (g) of section 2 "31st day of March" shall be substituted for "30th day of June".

The said paragraph (g) shall have effect as set out in paragraph 9 of the First Table to this Order.

No. 23 of 1941.

Local Government Act, 1941 .

In subsection (1) of section 68—

(a) "30th day of June"and "31st day of December" shall be substituted for "30th day of September" and "31st day of March", respectively, in paragraph (a), and

(b) "31st day of December" shall be substituted for "31st day of March"in paragraph (b).

The said subsection (1) shall have effect as set out in paragraph 10 of the First Table to this Order

No. 9 of 1944.

Vocational Education (Amendment) Act, 1944 .

As on and from the 1st day of September, 1974, "September" shall be substituted for "January" in both places where it occurs in subsection (1) of section 5.

The said subsection (1) shall have effect as set out in paragraph 11 of the First Table to this Order.

No. 3 of 1945.

Arterial Drainage Act, 1945 .

As on and from the 1st day of September, 1974, in subsection (1) of section 37—

(a) "September" shall be substituted for "December" in each place where it occurs in paragraphs (c), (d) and (e),

(b) "30th day of June" shall be substituted for "30th day of September" in each place where it occurs in paragraph

( f ),

(c) "31st day of December" shall be substituted for "31st day of March" in each place where it occurs in paragraphs ( f ) and (g), and

(d ) "after the first such month" shall be deleted from paragraph (e).

The said paragraphs (c), (d), (e), ( f ) and (g) shall have effect as set out in subparagraphs (1), (2), (3), (4) and (5), respectively, of paragraph 12 of the First Table to this Order.

No. 10 of 1956.

Local Government (Superannuation) Act, 1956 .

In subsection (2) of section 5 and in subsection (1) of section 31 "January" shall be substituted for "April".

The said subsection (2) and the said subsection (1) shall have effect as set out in subparagraphs (1) and (2), respectively of paragraph 13 of the First Table to this Order.

No. 19 of 1956.

Seeds and Fertilisers Supply Act, 1956 .

In section 4 "1st day of June" shall be substituted for "1st day of January".

The said section 4 shall have effect as set out in paragraph 14 of the First Table to this Order.

No. 16 of 1966.

Social Welfare (Occupational Injuries) Act, 1966 .

In paragraph (b) of section 37 (12) "31st day of December" shall be substituted for "31st day of March" where it secondly occurs.

The said paragraph (b) shall have effect as set out in paragraph 15 of the First Table to this Order.

PART II

STATUTORY INSTRUMENTS

No. and Year

Title

Amendment

(1)

(2)

(3)

Local Government (Adaptation of Irish Enactments) Order, 1899.

As on and from the 15th day of June, 1974, "first and fourteenth days of December" shall be substituted for "fifteenth and twenty-seventh days of June" in paragraph (d) of Article 37.

As on and from the 1st day of March, 1974, "first day of September" shall be substituted for "first day of March" in paragraph

( f ) of Article 37.

As on and from the 1st day of September, 1974, "first day of September" shall be substituted for "first day of March" in paragraph (n) of Article 37.

The said paragraphs (d), ( f ) and (n) shall have effect as set out in subparagraphs (1), (2) and (3), respectively, of paragraph 16 of the First Table to this Order.

S. R. & O. No. 20 of 1931 .

Vocational Education (Accounts, Audit and Procedure) Regulations, 1931.

In paragraph (1) of Regulation 33 "31st day of December" shall be substituted for "31st day of March".

The said paragraph (1) shall have effect as set out in paragraph 17 of the First Table to this Order.

Form V.15 set out in Part V of the Second Table to this Order shall be substituted for Form V.15 in the Schedule to these Regulations.

S. R. & O. No. 153 of 1945 .

Vocational Education Act, 1930 (Sections 44 and 46) Regulations, 1945.

In Regulation 5 "15th day of February", "1st day of April", "1st day of July" and "1st day of October" shall be substituted for "15th day of May", "1st day of July", "1st day of October" and "1st day of January", respectively.

The said Regulation 5 shall have effect as set out in paragraph 18 of the First Table to this Order.

As on and from the 1st day of August, 1974, Form V.1 set out in Part VI of the Second Table to this Order shall be substituted for Form V.1 in the Schedule to these Regulations.

Forms V.2 and V.3 set out in Parts VII and VIII of the Second Table to this Order shall be substituted for Forms V.2 and V.3, respectively, in the Schedule to these Regulations.

FIRST TABLE

1. Public Health (Ireland) Act, 1878 [Section 65A (7)].

65A.—(7) A charge under this section for water supplied otherwise than by measure shall be payable in advance by equal half-yearly instalments on the 1st day of January and the 1st day of July and, in default of being paid within two months after becoming payable, shall be recoverable as a simple contract debt in any court of competent jurisdiction.

2. Roads Act, 1920 [Section 3 (5)].

3.—(5) The Minister shall cause an account to be prepared and transmitted to the Comptroller and Auditor General for examination on or before the first day of July in every year, showing the receipts into and issues out of the Road Fund in the financial year ending on the thirty-first day of December preceding, and the Comptroller and Auditor General shall certify and report on the same, and the account and report shall be laid before Parliament on or before the thirty-first day of October if Parliament be then sitting, and if Parliament be not then sitting, within one week after the next meeting of Parliament.

3. Barrow Drainage Act, 1927. [Section 21 (2)].

21.—(2) Every county council shall in every such local financial year raise by means of the drainage rate the amount so demanded of them by the Barrow Drainage Board in respect of that year and shall pay such amount to the Barrow Drainage Board in two equal moieties on the 30th day of June and the 31st day of December in that year.

4. Dublin Port and Docks (Bridges) Act, 1929 [Section 26].

26. The annual interest payable or agreed to be paid in respect of any loan obtained or to be obtained by the Board under the powers and for the purposes of this Act and the annual or other instalments by which the said loan shall be repayable or otherwise as the case may require and any necessary costs, charges and expenses in connection with such loan or with this Act and also such of the annual costs, charges and expenses as are by Part IV of this Act chargeable to the municipal rate of the Corporation and the county rate of the County Council shall be defrayed out of the municipal rate of the Corporation and the county rate of the County Council, respectively, and the Board shall deliver not later than such day as shall be prescribed by the Minister for Local Government in every year to the Corporation and to the County Council, respectively, a Certificate under the seal of the Board stating the amount required to be levied for these purposes by way of the municipal rate of the Corporation and the county rate of the County Council in the twelve calendar months commencing on the 1st day of January following.

5. Vocational Education Act, 1930 [Sections 44 (1), 46 (1) (d), 100 (1) and 100 (3)].

(1) 44.—(1) Every vocational education committee shall, on or before the 1st day of August, 1974, and on or before every subsequent 1st day of August, prepare and submit to the Minister an estimate (in this Act referred to as an annual scheme) in the prescribed form and containing the prescribed particulars of—

( a ) the moneys required to meet the expenses of such committee in the exercise of its powers and performance of its duties during or in respect of the then next ensuing local financial year;

( b ) the receipts of such committee during or in respect of the then next ensuing local financial year, having regard (amongst other matters) to the minimum annual liability and the maximum annual liability of the rating authority in respect of such year; and

( c ) the amount (in no case less than the minimum annual liability nor more than the maximum annual liability of the rating authority in respect of the then next ensuing local financial year) of the annual local contribution in respect of such next ensuing local financial year which will be required for the purposes of such scheme.

(2) 46.—(1) (d) in any case to which paragraph (c) of this subsection is not applicable, the amount to be specified in the certificate shall not exceed the annual local contribution demanded by such committee in respect of the previous year by more than the amount of a rate of 0.4167 new pence in the pound on the rateable value of the area of charge at the commencement of the previous year unless not later than the 30th day of September next following the submission of the scheme the rating authority has passed a resolution approving of such excess and has sent a copy of the resolution to the Minister and, notwithstanding such resolution (if passed), shall not exceed the annual local contribution demanded by such committee in respect of the previous year by more than the amount of a rate of 1.25 new pence in the pound on the rateable value of the area of charge at the commencement of the previous year.

(3) 100.—(1) The council of a scheduled urban district may, before the 1st day of June in any local financial year, apply to the Minister for the amalgamation of the vocational education area consisting of such scheduled urban district with the county vocational education area which is included in the county containing such urban district.

(4) 100.—(3) Every amalgamation order shall come into operation on and have effect as on and from the 1st day of January (in this Part of this Act referred to as the commencement of such order) next after the day on which such order is made.

6. Unemployment Assistance Act, 1933 [Section 26 (2)].

26.—(2) It shall be the duty of every council by whom money is payable to the Minister under this section in a financial year to pay such money to the Minister in four equal instalments, on the 31st day of March, the 30th day of June, the 30th day of September, and the 31st day of December in such year.

7. Galway Harbour Act, 1935 [Section 47 (3)].

47.—(3) The County contribution and the Urban contribution respectively—

( a ) shall in the case of the County contribution be raised by means of the county rate and in the case of the Urban contribution be raised by means of the municipal rate, but as a separate item thereof;

( b ) shall, subject to the provisions of this section, be of such amounts as shall be specified in an annual estimate and demand to be transmitted by the Board to the County Council and Urban District Council in the month of September in each year, setting forth under the seal of the Board the sums required for the next ensuing local financial year; and

( c ) shall be paid to the Board by the County Council and the Urban District Council respectively in two equal half-yearly instalments on the first day of June and the first day of December in each local financial year:

Provided that the rate to be raised for the purpose of the County contribution shall be raised equally over the whole county including the Urban District.

8. Unemployment Assistance (Amendment) Act, 1938 [Sections 2 and 3].

(1) 2.—(1) For the purpose of determining the census of population which is the latest such census within the meaning of paragraph (c) of subsection (2) of section 2 of the Principal Act and the next following section of this Act, the Minister shall, whenever a census of population has been taken, certify by order the date of publication of the result of such census, and every such census shall be deemed for the purpose aforesaid, but no further or otherwise, to have been taken on the date of publication so certified in respect thereof.

(2) Whenever, on the taking of a census of population, it is found that the population of an urban district which was shown by the next previous such census to exceed seven thousand does not exceed seven thousand, the following provisions shall have effect, that is to say:—

( a ) such urban district shall, notwithstanding such decrease in the population thereof, continue to be an urban area for the purposes of the Principal Act, the amending Act and this Act until (but not including) the 1st day of January next after the date of publication certified under this section in respect of such census and shall (unless otherwise provided by an order under this subsection) cease on the said 1st day of January to be an urban area for the said purposes;

( b ) the Minister may by order, made before the said 1st day of January with the concurrence of the Minister for Finance and after consultation with the council of such urban district, direct that such urban district shall, notwithstanding such decrease in the population thereof, continue to be an urban area for the purposes aforesaid, and upon such order being so made such urban district shall continue to be an urban area for the purposes aforesaid until otherwise provided by an order under the next following paragraph of this subsection;

( c ) whenever the Minister has made an order under the next preceding paragraph of this subsection in respect of an urban district, he may at any time thereafter, if he so thinks proper, by order made with the concurrence of the Minister for Finance and after consultation with the council of such urban district, direct that such urban district shall, on the 1st day of January next after the date of such order, cease to be an urban area for the purposes aforesaid, and upon such order being so made such urban district shall cease on the said 1st day of January to be an urban area for the purposes aforesaid.

(3) Whenever, on the taking of a census of population, it is found that the population of an urban district which was shown by the next previous such census not to exceed seven thousand exceeds seven thousand, the following provisions shall have effect, that is to say:—

( a ) such urban district shall, notwithstanding such increase in the population thereof, continue not to be an urban area for the purposes of the Principal Act, the amending Act and this Act until (but not including) the 1st day of January next after the date of publication certified under this section in respect of such census and shall (unless otherwise provided by an order under this subsection) become on the said 1st day of January an urban area for the said purposes;

( b ) the Minister may by order, made before the said 1st day of January with the concurrence of the Minister for Finance and after consultation with the council of such urban district, direct that such urban district shall, notwithstanding such increase in the population thereof, continue not to be an urban area for the purposes aforesaid, and upon such order being so made such urban district shall continue not to be an urban area for the purposes aforesaid until otherwise provided by an order under the next following paragraph of this subsection;

( c ) whenever the Minister has made an order under the next preceding paragraph of this subsection in respect of an urban district, he may at any time thereafter, if he so thinks proper, by order made with the concurrence of the Minister for Finance and after consultation with the council of such urban district, direct that such urban district shall, on the 1st day of January next after the date of such order, become an urban area for the purposes aforesaid, and upon such order being so made such urban district shall become on the said 1st day of January an urban area for the purposes aforesaid.

(4) This section shall have and be deemed to have had effect as on and from the 1st day of January, 1936, and shall accordingly apply and have effect in relation to the census of population taken in the year 1936.

(2) 3.—(1) The Minister may whenever and so often as he thinks fit by order, made with the concurrence of the Minister for Finance and the Minister for Local Government and after consultation with the council of any urban district the population of which (as shown by the census of population which is for the time being the latest such census) does not exceed seven thousand, direct that such urban district shall be an urban area on the 1st day of January next after the date of such order for the purposes of the Principal Act, the amending Act and this Act, and upon such order being so made such urban district shall be and continue to be an urban area for the purposes aforesaid until otherwise provided by an order under the next following subsection.

(2) Whenever the Minister has made an order under the next preceding subsection in respect of an urban district, he may at any time thereafter, if he so thinks proper, by order made with the concurrence of the Minister for Finance and the Minister for Local Government and after consultation with the council of such urban district, direct that such urban district shall on the 1st day of January next after the date of such order cease to be an urban area for the purposes of the Principal Act, the amending Act and this Act, and upon such order being so made such urban district shall cease on the said 1st day of January to be an urban area for the purposes aforesaid.

9. Unemployment Assistance (Amendment) Act, 1940 [Section 2 (g)]

2. (g) whenever the rateable value of an urban area at the beginning of a financial year is being calculated for the purposes of the said section 26, regard shall be had to all appeals under the Valuation Acts determined on or before the 31st day of March in the next following financial year and no regard shall be had to any such appeal determined after that date.

10. Local Government Act, 1941 [Section 68 (1)].

68.—(1) Notwithstanding anything contained in any other enactment the accounts of the receipts and payments of a local authority and of the committees and officers thereof shall—

( a ) in the case of a local authority in respect of which or belonging to a class in respect of which an order under subsection (3) of this section is for the time being in force, be made up half-yearly to each 30th day of June and 31st day of December and be audited half-yearly by such auditor as is assigned in that behalf from time to time by the Minister, and

( b ) in every other case, be made up yearly to each 31st day of December and be audited yearly by such auditor as is assigned in that behalf from time to time by the Minister.

11. Vocational Educational (Amendment) Act, 1944 [Section 5 (1)].

5—(1) Where—

( a ) during a local financial year (in this subsection referred to as the current year) either—

(i) a vocational education area or any particular part of a vocational education area is a district to which Part V of the Principal Act applies, or

(ii) an order has, before the 1st day of September, been made, under section 60 of the Principal Act, declaring a vocational education area or any particular part of a vocational education area to be a district to which the said Part V applies, and

( b ) the Minister, after considering the annual scheme, relating to the next following local financial year (in this subsection referred to as the next year), submitted by the vocational education committee for that vocational education area, is of opinion that the moneys which will under sections 43 and 53 of the Principal Act be at the disposal of the said vocational education committee will not be sufficient to defray the expenses of the said vocational education committee in carrying the said Part V into effect during the next year,

the Minister may, not later than the 1st day of September in the current year, serve on the rating authority for such vocational education area a notice requiring that rating authority to pay, in addition to the annual local contribution for the next year, to the said vocational education committee in respect of the next year, at such time or times as may be specified in the notice, such sum (not exceeding in case the said vocational education area is a county borough or the borough of Dún Laoghaire, a sum equal to a rate of 0.8333 new pence in the pound on the rateable value of the said vocational education area at the commencement of the current year or, in any other case, a sum equal to a rate of 0.4167 new pence in the pound on the rateable value of the said vocational education area at the commencement of the current year) as he thinks fit.

12. Arterial Drainage Act, 1945 [Sections 37 (1) (c), 37 (1) (d), 37 (1) (e), 37 (1) ( f ) and 37 (1) (g)].

(1) 37.—(1) (c) the Commissioners shall, on or before the 15th day September next following the issue of the said certificate of completion or the making of such maintenance transfer order (as the case may be) and on or before the 15th day of every subsequent month of September, prepare an estimate of the probable cost of the maintenance (as defined in this section) of the said drainage works or existing drainage works in the next succeeding financial year and, where the benefited lands are situate in two or more counties, apportion the said estimated probable cost between those counties in proportion to the respective total increases in annual value (as stated in the relevant Award under this Act or Award or final award under any other Act or (pending the issue of an Award under this Act) in the relevant drainage scheme under this Act) of the portions of the benefited lands situate in each such county;

(2) (d ) on or before the 15th day of every such month of September, the Commissioners shall—

(i) if the benefited lands are all situate in one county, send to the council of that county a statement of the said estimated probable cost prepared by them in that month of September together with a demand for payment, in accordance with the subsequent provisions of this subsection, of the said estimated probable cost, or

(ii) if the benefited lands are situate in two or more counties, send to the council of each of those counties a statement of the portion of the said estimated probable cost (prepared as aforesaid) apportioned to such council together with a demand for payment, in accordance with the subsequent provisions of this section, of the said portion of the said estimated probable cost;

(3) (e) before sending, in any month of September, to a council any such demand for payment, the Commissioners shall ascertain the actual cost of the maintenance of the said drainage works or existing drainage works in the next preceding financial year and shall compare such actual cost with the estimated probable cost (prepared as aforesaid) in respect of that preceding year and, if there is any difference between such actual cost and such estimated probable cost, the Commissioners shall adjust the amount for which payment is so demanded by adding or subtracting (as the case may be) the amount of such difference from the amount of the estimated probable cost to which such demand for payment relates;

(4) ( f ) every council to which a demand for payment is sent in pursuance of the foregoing provisions of this section shall pay to the Commissioners the amount of which payment is so demanded in two moieties of which one shall be so paid before the 30th day of June next after the making of such demand for payment and the other shall be made before the 31st day of December next following such 30th day of June;

(5) ( g ) where, during the period beginning on the date of the said certificate of completion or of the said maintenance transfer order (as the case may be) and ending on the next following 31st day of December, the Commissioners incur expenses in the maintenance of the said drainage works or existing drainage works (as the case may be), the cost, as certified by the Commissioners, of such maintenance (as defined in this section) shall be paid on demand to the Commissioners—

(i) if the benefited lands are situate in one county by the council of that county, or

(ii) if the benefited lands are situate in two or more counties, by the respective councils of those counties in the proportions certified by the Commissioners.

13. Local Government (Superannuation) Act, 1956 [Sections 5 (2) and 31 (1)].

(1) 5.—(2) A local authority, not being a local authority who have passed a resolution under section 5 of the Act of 1948, may by resolution decide to adopt Part III of this Act as on and from a specified day (being a 1st day of January) not earlier than one month after the date of the resolution.

(2) 31.—(1) A local authority shall remove from the register the name of a person

( a ) who ceases to be a servant of the local authority, or

( b ) who during any month of January gives notice in writing to the local authority that his name is to be removed from the register.

14. Seeds and Fertilisers Supply Act, 1956 [Section 4].

4. In addition and without prejudice to any other method of recovering any sum payable to the council of a county in respect of or on account of a sale of goods by the council pursuant to a scheme under this Act during a sale period, every sum which is not paid to or recovered by the council before the 1st day of June next after the end of that period may—

( a ) if the person by whom it is payable is rated (otherwise than as owner of a small dwelling within the meaning of the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928)) to the county rate in the county, be recovered by the levying by the council of a special rate assessed on the tenement, or such one as the council shall select of the tenements, in respect of which such person is so rated and shall be collected and may be recovered in the same manner and by the same means as the county rate, or

( b ) if the person by whom it is payable is not rated as aforesaid to the county rate in the county, be recovered by means of a special rate to be made by the council for the purposes of this section to which such person shall be rated and which shall be collected and may be recovered in the same manner and by the same means as the county rate.

15. Social Welfare (Occupational Injuries) Act, 1966 [Section 37 (12) (b)].

37.—(12) ( b ) A review under this subsection shall be made in respect of the period ending with the 31st day of March next after the expiration of the period of five years beginning on the appointed day and thereafter in respect of the period ending with the 31st day of December in every fifth year, subject to the proviso that the Minister may vary the period to be covered by any such review.

16. Local Government (Adaptation of Irish Enactments) Order, 1899 [Articles 37 (d), 37 ( f ) and 37 (n)].

(1) 37. ( d ) The first and fourteenth days of December shall be the days by which the lists of tenements and hereditaments requiring revision are to be made out and transmitted to the Commissioner of Valuation, but if the secretary of the county council or the clerk of the urban district council, before the date at which the revision of the valuation of their county or district is begun, gives notice to the Commissioner of Valuation of any tenements or hereditaments the valuation of which requires revision the Commissioner may proceed with the revision of the valuation of those tenements or hereditaments as if they were included in the lists made out and transmitted by the above-mentioned dates.

(2) ( f ) The first day of September shall be the day by which the revision of tenements and hereditaments requiring revision is to be completed, and a copy of the revised list transmitted to the secretary of the county council or the clerk of the urban district council, as the case may be by the Commissioner of Valuation.

(3) ( n ) The county and urban district council shall make any rate made by them after the first day of September in any year according to the revised list required as above-mentioned to be sent to them by the Commissioner of Valuation by the said first day of September, and may levy and recover any sum due on account of any rate so made, notwithstanding any pending appeal or any notice of appeal with respect to valuation; but where the valuation of any tenement or hereditament is altered on appeal, the Council shall, if the valuation is decreased, repay any sum paid in respect of the rate in excess of the sum which would have been payable if the valuation had originally stood as altered on appeal, and if the valuation is increased, may levy the rate on the amount of the increase.

17. Vocational Education (Accounts, Audit and Procedure) Regulations, 1931 [Regulation 33 (1)].

33.—(1) The chief executive officer shall close the accounts of all receipts and payments by the committee for a local financial year on the 31st day of December of such year.

18. Vocational Education Act, 1930 (Sections 44 and 46) Regulations, 1945 [Regulation 5].

5. For the purposes of subsection (3) of section 46 of the Act the amount of a demand for or in respect of a local financial year made under subsection (2) of the said section 46 by a vocational education committee to a rating authority shall be paid by such rating authority transferring such amount to the credit of the account of such vocational education committee in the bank which is treasurer of such vocational education committee in four equal instalments, whereof the first shall be so transferred on or before the 15th day of February in such local financial year, the second on or before the 1st day of April in such local financial year, the third on or before the 1st day of July in such local financial year, and the fourth on or before the 1st day of October in such local financial year.

SECOND TABLE

Form V.15

PART I

VOCATIONAL EDUCATION ACT, 1930

............................................................ ............................................................ ............... Vocational Education Committee

ANNUAL FINANCIAL AND OTHER STATEMENTS FOR THE PERIOD OF NINE MONTHS ENDED THE 31st DECEMBER, 1974.

(Duly completed copies of this Form to be sent to the Minister for Education and to the Minister for Local Government within four weeks after the close of the period).

TABLE (I)—ABSTRACT OF ACCOUNTS

Ordinary Account

Capital Account

£

P

£

P

1. Balance (if any) in favour of Committee as per last annual statement

2. Total sums received during the period (including sums not lodged with Treasurer)

3. Total

4. Balance (if any) against Committee as per last annual statement

Ordinary Account

£

P

5. Total payments ordered during the period

6. Deduct total orders drawn for petty cash

7. Difference between 5 and 6

8. Add total petty cash payments

9. Total payments classified in the Financial Statement Book of Expenditure

10. Total

11.

{

Net balance in favour of Committee

Net balance against Committee

(Being difference between 3 and 10)

Reconcilement

Ordinary

Account

Capital

Account

Dr.

Cr.

Dr.

Cr.

£

p

£

p

£

p

£

p

Balance as per Treasurer's Monthly Statement

Outstanding Paying Orders

Receipts not lodged with Treasurer

Balance of Petty Cash unexpended

Totals

Net Balance as in 11 above

TABLE (II)— STATEMENT EXPLANATORY OF THE FOREGOING ACCOUNT

A—ORDINARY ACCOUNT

RECEIPTS

PAYMENTS

Analysis of 2 in Table (I)

Analysis of 9 in Table (I)

£

p

£

p

£

p

£

p

1. Grants from the Department

1. ADMINISTRATION

Remuneration of Chief Executive Officer

Remuneration of other Officers

Travelling and maintenance expenses of Office Staff

Travelling expenses of members

Office expenses (printing, postage, advertising & c.)

Expenses of Delegates

Subscriptions to Associations

National Health and other Insurances

Other charges (to be specified)

2. Annual local contribution from the rating authority

2. INSTRUCTION

(i) in respect of this period

Remuneration of Chief Executive Officer (if not included wholly in 1)

(ii) in respect of previous years (to be specified)

Remuneration of permanent whole-time teachers

Remuneration of temporary whole-time teachers

Remuneration of part-time teachers

Travelling expenses of teachers

Maintenance expenses of teachers

Other charges (to be specified)

3. Tuition fees

3. MAINTENANCE OF SCHOOLS AND CLASSES:

4. Sale of Books, stationery, etc. to students

Remuneration of caretaking and cleaning staff

Additional equipment and apparatus

Sub-Total

Sub-Total

RECEIPTS

PAYMENTS

Analysis of 2 in Table (I)

Analysis of 9 in table (I)

£

p

£

p

£

p

£

p

Sub-Total carried forward from previous page

Sub-Total carried forward from previous page

5. Sale of Class Materials and Products

Books, stationery, etc.

6. Subscriptions and Donations

Equipment and apparatus (renewals and repairs)

7. Bank Interest

Permanent centres, showing (separately):—

8. Other Sources (to be specified)

(i) Cost of materials for class use

(ii) Rents and rates

(iii) Cleaning materials, heating and lighting

(iv) Interest on and repayment of loans

(v) Repairs to buildings

(vi) Expenses of examinations (including Examiners' Fees)

Non-Permanent centres showing esparately.—

(i) Cost of materials for class use

(ii) Hire of rooms, cleaning, heating and lighting

(iii) Cost of removal of furniture and equipment

Other charges (to be specified)

4. SCHOLARSHIPS

5. Travelling and Maintenance Expenses of Teachers under Section 56

6. Miscellaneous Expenditure (to be specified)

        Total

        Total

B—CAPITAL ACCOUNT

CHARGE

DISCHARGE

No.

Nature, whether loan, grant, donation, & c.

Purpose for which intended

Balance (if any) unexpended at close of last year

Instalments received during the period

Balance (if any) expended at close of this period

Total both sides of Account

Balance (if any) expended in excess at close of last year

Expenditure during this period

Balance (if any) unexpended at close of this period

No.

£

p

£

p

£

p

£

p

£

p

£

p

£

p

£

p

£

p

Totals

Certificate of Chief Executive Officer.

Certificate of Chief Auditor.

I hereby certify that the figures shown in Table (I) and (II) of this Statement are correctly abstracted from the Books and Accounts of the Committee.

I hereby certify the foregoing to be a true Abstract of the Accounts of the above-named Committee for the period of nine months ended the ....................31st day of December, 1974.

Dated this .......................... day of .............. 19 ...................

Dated this .......................... day of .............. 19 ...................

.....................................................

.....................................................

Chief Executive Officer.

Local Goverment Auditor.

TABLE (III)—STATEMENT SHOWING THE CASH ASSETS AND LIABILITIES OF THE COMMITTEE ON THE 31st DECEMBER, 1974

ASSETS

LIABILITIES

£

p

£

p

1. Balance as shown at 11 in Table (I)

1. Balance as shown at 11 in Table (I)

(a) Ordinary Account

(a) Ordinary Account

(b) Capital Account

(b) Capital Account

Amounts due to the Committee in respect of:

Amounts due by the Committee in respect of:

2. Grants from the Department

2. Administration

3. Annual local contribution from the rating authority

3. Instruction

4. Tuition Fees

4. Maintenance of Schools and Classes

5. Sale of Books, Stationery, etc., to students

5. Scholarships

6. Sale of Class Materials and Products

6. Travelling and Maintenance expenses of Teachers under Section 56

7. Subscriptions and Donations

7. Miscellaneous expenditure

8. Bank Interest

8. Capital Charges

9. Other Sources

10. Sums towards Capital Expenditure

Total

Total

TABLE (IV)—RETURN OF INSURANCE OF PROPERTY AGAINST DAMAGE BY FIRE

Name of Buildings belonging to the Committee standing separately whether insured or not

Amount of Insurance

Amount of Annual Premium

Name of Office in which the Insurance is effected, distinguishing cases where the Insurance has been effected by the Commissioners of Public Works

In whose Custody the Policy is

Period covered by the Premium paid next before date of Audit year ended

If any structural alterations have been made, or stoves, etc., introduced since date of policy which would increase the risk, date of Endorsement to Policy consenting to the change

In the case of any Buildings or Goods that are not Insured an explanation of the reason should be given here

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

£

£

p

19

TABLE (V)—NAMES AND SALARIES OF THE SEVERAL OFFICERS OF THE COMMITTEE, WITH PARTICULARS AS TO THE FIDELITY BONDS OF SUCH OF THE OFFICERS AS ARE REQUIRED TO GIVE SECURITY

Columns 1 to 9 to be filled by the Chief Executive Officer

Name of each Paid Officer

Office

Salary per Annum

Reference to No. and date of sanction of Minister authorising scale of salary

Whether Officer has given Fidelity Bond

Amount of Bond

Name and Address of Sureties

Whether Sureties or any of them have died, become Bankrupt, Insolvent, or otherwise ineligible

Whether the Bond was produced and if not the cause

Observations of Auditor

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

TABLE (VI)—EXPLANATORY STATEMENT OF THE LOAN ACCOUNTS AT THE CLOSE OF THE PERIOD OF NINE MONTHS ENDED THE 31st DECEMBER, 1974 (INCLUDING LOANS TRANSFERRED UNDER SECTION 97 OF THE ACT)

(NOTE:—The figures required for the several columns of this Table are to be calculated by the Chief Executive Officer. The Claims made for repayment of Principal and Interest by a Lender shall also be examined, and if found correct shall be so certified by the Chief Executive Officer. Should any such claim appear to be erroneous, the Chief Executive Officer shall forthwith on receipt thereof communicate with the Lender and have it corrected so far as may be necessary before putting it forward for payment).

General Particulars as to Loans

Indebtedness on foot of Loans

Original Amount Borrowed

When Borrowed

From whom Borrowed

For what period

Rate of interest per cent.

Mode of repayment, whether by annuity or otherwise

Purposes for which obtained

Balance due at close of last year

Instalments received during period

Interest accrued during period

Total of each side of account

Instalments of interest and principal repaid during period

Balance due at close of this period

£

p

£

p

£

p

£

p

£

p

£

p

£

p

£

p

£

p

Totals

CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER

I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.

Dated this ............. day of ...................................... 19..............

....................... Chief Executive Officer

Examined and found correct.

Dated this ............... day of .............................. 19 .............

................. Local Government Auditor

Form V. 1

PART II

AN ROINN OIDEACHAIS

(Department of Education)

VOCATIONAL EDUCATION ACT, 1930

.......................................................... of ..........................................................Vocational Education Committee

ANNUAL SCHEME

FOR THE PERIOD OF NINE MONTHS ENDED THE 31st DECEMBER, 1974

The Annual Scheme for the period of nine months commencing on 1st April, 1974, was submitted:—

(i) to the Vocational Education Committee at its meeting on the .............. day of ................... 19 ..........

*(ii) to the estimates sub-committee at its meeting on the ........................... day of ................... 19 ..........

and was adopted by the Vocational Education Committee at its meeting on the .................. day of ................... 19....... as now submitted for the approval of the Minister for Education.

.............................. Chairman.

.............................. Chief Executive Officer.

Dated this .............................. day of ............................................................ ....................... 19........

To the Secretary,

Department of Education,

Technical Instruction Branch,

Dublin.

*Not necessary if and when the provisions of Section 45 (2) do not apply.

TABLE I

Estimate of moneys required to meet expenses of the Committee for the period of nine months commencing on the 1st day of April, 1974

£___________

The said expenses are made up of the following :— £

1.

Balance (if any) against on 1st day of April, 1974 (a)

(a) Analysis required on Schedule 1.

Current Expenses:

2.

Administration (b)

(b) Particulars required on Schedule 2.

3.

Instruction (c)

(c) Particulars required on Schedule 3.

4.

Maintenance of Schools and Classes (d)

(d) Particulars required on Schedule 4.

5.

Scholarships and prizes (e)

(e) Particulars required on Schedule 5.

6.

Travelling and maintenance expenses of teachers

7.

Miscellaneous expenditure ( f )

( f ) Particulars required on Schedule 6.

Capital Expenses:

9.

Capital Charges

Total ...£

TABLE II

Estimate of receipts of the Committee for the period of nine months commencing on the 1st day of April, 1974 ... ... ...£ ________

The said receipts are made up of the following:— £

1.

Balance (if any) in favour on 1st day of April, 1974 (a)

(a) Analysis required on Schedule 1.

Ordinary Receipts:

£

2.

Grants from the Department

.......................

.......................

3.

Amount of annual local contribution(s) from the rating authority

.......................

.......................

.......................

4.

Tuition fees

5.

Sale of books, stationery, etc. to students

6.

Sale of class materials and products

7.

Sale of garden produce

8.

Subscriptions and Donations

9.

Bank Interest

10.

Other sources

Capital Receipts:

11.

Sums towards Capital Expenditure:—

(i) Loans raised by Committee

(ii) Grant by rating authority

Total ....£

SCHEDULE 1

STATEMENT SHOWING THE ESTIMATED FINANCIAL POSITION OF THE VOCATIONAL EDUCATION COMMITTEE ON THE 31st DECEMBER, 1974.

(A) The Financial Position of the Annual Scheme is estimated to be

/images/si215y74p0045a.gif

Balance in hand

Balance overdrawn

£ ................................. which has been arrived at as undernoted

Receipts

£

(in pounds)

Expenses

£

(in pounds)

1. Balance (if any) in favour at close of meeting on the

1. Balance (if any) against at close of meeting on the

* ............................................................ ...

* ............................................................ ...............

Estimated Receipts for the remainder of the period of nine months, made up as follows:—

Estimated Expenses for the remainder of the period of nine months, made up as follows:—

2. Grants from the Department

2. Administration

3. Amount of annual local contribution from the rating authority

3. Instruction

4. Tuition fees

4. Maintenance of Schools and Classes

5. Sale of books, stationary, etc. to students

5. Scholarships and Prizes

6. Sale of class materials and products

6. Travelling and maintenance expenses of teachers

7. Sale of garden produce

7. Miscellaneous expenditure

8. Subscriptions and donations

8. Capital charges

9. Bank Interest

10. Other sources

11. Sums towards Capital Expenditure

Total

Total

*Insert the date of the Committee's meeting at which the annual scheme for the ensuing financial year was formulated.

(B) The Estimated Liabilities in respect of loans outstanding (including loans transferred under Section 97 of the Act) amount to £............................... the particulars being as under:—

Permanent Building

Loan Raised

Probable Position on

31st December, 1974

£

£

SCHEDULE 2.

ADMINISTRATION.

(a) Office Staff:

Name

Nature of Employment

Present Annual Salary

Proposed Annual Salary

Bonus

£

Chief

Executive

Officer (See

Schedule 3).

Total ... £

(b) Classification of other Expenditure:

Nature of Expenditure

Amount of

Expenditure

£

Travelling and maintenance expenses of Office staff

Travelling expenses of members

Audit Fee.

Office expenses (printing, postage, stationery, advertising)

Expenses of delegates

Subscriptions

National Health and other Insurances

Other charges (to be specified)

Total ...£

Totals:

(a)

£...............

(b)

£ ..............

£ ..............

SCHEDULE 3

INSTRUCTION

(a) Whole-time Teachers:

Proposed Annual Salary

Bonus

Name

Type of Teacher

Centre at which Employed

Present Annual Salary

To date as from

Amount

Cost of Living Bonus

Temporary (Emergency) Bonus

£

£

£

£

Permanent:

Chief Executive Officer (See 2).

Temporary:

Total ...£

/images/si215y74p0048.gif

(b) Part-time Teachers:

Number

Subjects of Instruction

Proposed

Remuneration

Duration of

Employment

Rate

Total

Per Hour

Amount

From

To

Total Cost

£

Add Temporary (Emergency) Bonus

£__________________

£

(c) Classification of other Expenditure:

Nature of Expenditure

Amount of

Expenditure

£

Travelling expenses

Maintenance expenses

Other charges (to be specified)

Total

£

(a)

£ ...................

Totals

(b)

£ ....................

(c)

£ ....................

£

SCHEDULE 4

MAINTENANCE OF SCHOOLS AND CLASSES

( a ) Caretaking and Cleaning Staff at Permanent Centres:

Name

Centre

Nature of Appointment

Nature of Employ- ment

Annual Money Value of Residential Accommo

dation (if provided)

Present weekly wages

Proposed weekly wages

Bonus

Whole time

Part time

Cost of Living Bonus

Temporary (Emergency) Bonus

From

To

Cost for Year

£

£

£

£

Total Cost

/images/si215y74p0048.gif

( b ) Additional Equipment or Apparatus:

Nature of Additional Equipment or Apparatus

Cost

£

Total £

( c ) Classification of other Expenditure:

Nature of Expenditure

Amount of

Expenditure

£

Books, Stationery

Equipment and Apparatus (Renewals and Repairs)

Permanent Centres, showing separately:—

(i) Cost of Materials for Class use

(ii) Rents and Rates

(iii) Cleaning Materials, Heating and Lighting

(iv) Interest on, and repayment of loans

(v) Repairs to buildings

(vi) Expenses of examinations (including Examiners' Fees)

(vii) Cost of seeds and fertilisers for School Gardens

(viii) Additional labour for School Gardens

Non-permanent Centres, showing separately:—

(i) Cost of Materials for Class use

(ii) Hire of rooms, cleaning, heating and lighting

(iii) Cost of removal of furniture and equipment

Other Charges (to be specified)

Total

£

(a)

£ ....................

Totals

(b)

£ ....................

(c)

£ ....................

£ ..............

SCHEDULE 5

SCHOLARSHIPS AND PRIZES

Nature of Scholarship or Prize

Number

Value

Amount

(a) Scholarships

(b) Prizes

Total

£

SCHEDULE 6

MISCELLANEOUS EXPENDITURE

Nature of Expenditure

Amount of

Expenditure

Total

£

PART III

Form V.2

AN ROINN OIDEACHAIS

(Department of Education)

VOCATIONAL EDUCATION ACT, 1930

CERTIFICATE AUTHORISING DEMAND FOR AN ANNUAL LOCAL CONTRIBUTION

Period of nine months commencing on the 1st day of April, 1974.

WHEREAS the Minister for Education has considered the annual scheme in respect of the said period of nine months submitted to him by the ............................................................ .......................................... ............................................................ ............................................................ ............................................................ . (a)

NOW, the Minister for Education, in pursuance of subsection (1) of section 46 of the Vocational Education Act, 1930 (No. 29 of 1930), hereby authorises the

said ............................................................ ............................................................ ....................................................... (a)

(a) Official name of vocational education committee.

to demand from the ............................................................ ............................................................ ............................. (b)

(b) Official name of rating authority.

being the rating authority for the vocational education area of the said Committee, an annual local contribution in respect of the said period of nine months of the

amount of ............... (£    ).

Given under the Official Seal of the Minister for Education this .................................... day of.............................. 19................

Secretary, Department of Education.

To:

PART IV

Form V.3

VOCATIONAL EDUCATION ACT, 1930

DEMAND FOR AN ANNUAL LOCAL CONTRIBUTION

Period of nine months commencing on the 1st day of April, 1974.

WHEREAS by certificate dated the ............... day of ........................ 19...... the Minister for Education has authorised the ............................................................ ............................................................ ............................................................ .....

............................................................ ............................................................ ............................................................ ... (a)

to demand from the ............................................................ ............................................................ .................................

............................................................ ............................................................ ............................................................ .........

............................................................ ............................................................ ............................................................ ... (b)

being the rating authority for the vocational education area of the said committee, an annual local contribution for or in. respect of the said period of nine months of

the amount of ............... (£    ).

NOW the ............................................................ ............................................................ ................................... (a)

(a) Official name of vocational education committee.

in pursuance of subsection (2) of section 46 of the Vocational Education Act, 1930 (No. 29 of 1930) hereby demands that the ............................................................ ............................................................ ...................................

............................................................ ............................................................ ........................................................... (b)

(b) Official name of rating authority.

shall pay to the said Committee as an annual local contribution in respect of the said period of nine months the said sum of .................. (£   ) by transferring the said sum to the credit of the account of the said Committee in the

............................................................ ............................................................ ........................................................... (c)

(c) Name of treasurer of the vocational education committee

being the treasurer of the said Committee, in three equal instalments, the first whereof shall be so transferred not later than the 15th day of May, 1974, the second not later than the 1st day of July, 1974, and the third not later than the 1st day of October, 1974.

Sealed with the Official Seal of the........................................(a) this............... day of......................... 19........

............................................................ ............................ Chairman of the said Vocational Education Committee.

............................................................ ............................. Chief Executive Officer of said Committee.

To:

PART V

Form V. 15

VOCATIONAL EDUCATION ACT, 1930

............................................................ ............................. Vocational Education Committee

ANNUAL FINANCIAL AND OTHER STATEMENTS FOR THE YEAR ENDED THE 31st DECEMBER 19.......

(Duly completed copies of this Form to be sent to the Minister for Education and to the Minister for Local Government within four weeks after the close of the year.)

TABLE (I)—ABSTRACT OF ACCOUNTS

Ordinary Account

Capital Account

£

p

£

p

1.

Balance (if any) in favour of Committee as per last annual statement

2.

Total sums received during year (including sums not lodged with Treasurer)

3.

Total

4.

Balance (if any) against Committee as per last annual statement

Ordinary Account

£

p

5.

Total payments ordered during year

6.

Deduct total orders drawn for petty cash

7.

Difference between 5 and 6

8.

Add total petty cash payments

9.

Total payments classified in the Financial Statement Book of Expenditure

10.

Total

11.

{

Net balance in favour of Committee

Net balance against Committee

(Being difference between 3 and 10)

Reconcilement

Ordinary

Account

Capital

Account

Dr.

Cr.

Dr.

Cr.

£

p

£

p

£

p

£

p

Balance as per Treasurer's Monthly Statement

Outstanding Paying Orders

Receipts not lodged with Treasurer

Balance of Petty Cash unexpended

Totals

Net Balance as in 11 above

TABLE (II)—STATEMENT EXPLANATORY OF THE FOREGOING ACCOUNT

A— ORDINARY ACCOUNT

RECEIPTS

PAYMENTS

Analysis of 2 in Table (I)

Analysis of 9 in Table (I)

£

p

£

p

£

p

£

p

1. Grants from the Department

1. ADMINISTRATION:

Remuneration of Chief Executive Officer

Remuneration of other Officers

Travelling and maintenance expenses of Office Staff

Travelling expenses of members

Office expenses (printing, postage, advertising &c.)

Expenses of Delegates

Subscriptions to Associations

National Health and other Insurances

Other charges (to be specified)

2. Annual local contribution from the rating authority

2. INSTRUCTION:

(i) in respect of this period

Remuneration of Chief Executive Officer (if not included wholly in 1)

(ii) in respect of previous years (to be specified)

Remuneration of permanent whole-time teachers

Remuneration of temporary whole-time teachers

Remuneration of part-time teachers

Travelling expenses of teachers

Maintenance expenses of teachers

Other charges (to be specified)

3. Tuition fees

3. MAINTENANCE OF SCHOOLS AND CLASSES:

4. Sale of Books, stationery, etc. to students

Remuneration of caretaking and cleaning staff

Additional equipment and apparatus

Sub-Total

Sub-Total

Books, stationery, etc.

5. Sale of Class Materials and Products

Equipment and apparatus (renewals and repairs)

6. Subscriptions and Donations

Permanent centres, showing (separately):—

(i) Cost of materials for class use

7. Bank Interest

(ii) Rents and rates

8. Other Sources (to be specified)

(iii) Cleaning materials, heating and lighting

(iv) Interest on and repayment of loans

(v) Repairs to buildings

(vi) Expenses of examinations (including Examiners' Fees)

Non-Permanent centres showing separately:—

(i) Cost of materials for class use

(ii) Hire of rooms, cleaning, heating and lighting

(iii) Cost of removal of furniture and equipment Other charges (to be specified)

4. SCHOLARSHIPS:

5. Travelling and Maintenance Expenses of Teachers under Section 56

6. Miscellaneous Expenditure (to be specified)

Total

Total

TABLE (II)—STATEMENT EXPLANATORY OF THE FOREGOING ACCOUNT (continued)

B—CAPITAL ACCOUNT

CHARGE

Total both sides of Account

DISCHARGE

No.

No.

Nature, whether loan, grant, donation &c.

Purpose for which intended

Balance

(if any) unexpended at close of last year

Instalments received during the year

Balance

(if any) expended in excess at close of this year

Balance

(if any) expended in excess at close of last year

Expenditure during this year

Balance

(if any) unexpended at close of this year

£

p

£

p

£

p

£

p

£

p

£

p

£

p

£

p

£

p

Totals

Certificate of Chief Executive Officer.

Certificate of Auditor.

I hereby certify that the figures shown in Table (I) and (II) of this Statement are correctly abstracted from the Books and Accounts of the Committee.

I hereby certify the foregoing to be a true Abstract of the Accounts of the above-named Committee for the year ended the 31st day of December, 19 ........

Dated this ............... day of ............................................ 19 ............

Dated this ........................ day of ............................................ 19 ..........

............................................................ .

............................................................ .

Chief Executive Officer.

Local Government Auditor.

TABLE (III)—STATEMENT SHOWING THE CASH ASSETS AND LIABILITIES OF THE COMMITTEE ON THE 31st DECEMBER, 19 .......

ASSETS

LIABILITIES

£

p

£

p

1. Balance as shown at 11 in Table (I)

1. Balance as shown at 11 ia Table (I)

(a) Ordinary Account

(a) Ordinary Account

(b) Capital Account

(b) Capital Account

Amounts due to the Committee in respect of:

Amounts due by the Committee in respect of:

2. Grants from the Department

2. Administration

3. Annual local contribution from the rating authority

3. Instruction

4. Tuition Fees.

4. Maintenance of Schools and. Classes

6. Sale of Books, Stationery, etc., to students

5. Scholarships

8. Sale of Class Materials and Products

6. Travelling and Maintenance expenses of Teachers under Section 56

7. Subscriptions and Donations

7. Miscellaneous expenditure

8. Bank Interest

8. Capital Charges

9. Other Sources

10. Sums towards Capital Expenditure

Total

Total

TABLE (IV)— RETURN OF INSURANCE OF PROPERTY AGAINST DAMAGE BY FIRE

Name of Buildings belonging to the Committee standing separately whether insured or not

Amount of Insurance

Amount of Annual Premium

Name of Office in which the Insurance is effected, distinguishing cases where the Insurance has been effected by the Commissioners of Public Works

In whose Custody the Policy is

Period covered by the Premium paid next before date of Audit year ended

If any structural alterations have been made, or stoves, etc., introduced since date of policy which would increase the risk, date of Endorsement to Policy consenting to the change

In the case of any Buildings or Goods that are not Insured an explanation of the reason should be given here

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

£

£

p

19

TABLE (V)—NAMES AND SALARIES OF THE SEVERAL OFFICERS OF THE COMMITTEE, WITH PARTICULARS AS TO THE FIDELITY BONDS OF SUCH OF THE OFFICERS AS ARE REQUIRED TO GIVE SECURITY

Columns 1 to 9 to be filled by the Chief Executive Officer

Name of each Paid Officer

Office

Salary per Annum

Reference to No. and date of sanction of Minister authorising scale of salary

Whether Officer has given Fidelity Bond

Amount of Bond

Name and Address of Sureties

Whether Sureties or any of them have died, become Bankrupt, Insolvent, or otherwise ineligible

Whether the Bond was produced and if not the cause

Observations of Auditor

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

TABLE (VI)—EXPLANATORY STATEMENT OF THE LOAN ACCOUNTS AT THE CLOSE OF THE YEAR (INCLUDING LOANS TRANSFERRED UNDER SECTION 97 OF THE ACT)

(Note:—The figures required for the several columns of this Table are to be calculated by the Chief Executive Officer each year. The Claims made for repayment of Principal and Interest by a Lender shall also be examined, and if found correct shall be so certified by the Chief Executive Officer. Should any such claim appear to be erroneous, the Chief Executive Officer shall forthwith on receipt thereof communicate with the Lender and have it corrected so far as may be necessary before putting it forward for payment.)

General Particulars as to Loans

Indeptedness on foot of Loans

Original Amount Borrowed

When Borrowed

From whom Borrowed

For what period

Rate of interest per cent

Mode of repayment, whether by annuity or otherwise

Purposes for which obtained

Balance due at close of last year

Instalments received during year

Interest accrued during year

Total of each side of account

Instalments of interest and principal repaid during year

Balance due at close of this year

£

p

£

p

£

p

£

p

£

p

£

p

£

p

£

p

Totals

CERTIFICATE OF THE CHIEF EXECUTIVE OFFICER

I hereby certify that the statements contained in Tables (III), (IV), (V) and (VI) of this Form are correct.

Dated this ...................................day of ................................................ 19.......................

...............................................Chief Executive Officer

Examined and found correct.

Dated this ...................................day of ................................................ 19.....................

...........................................Local Government Auditor

PART VI

Form V.1

AN ROINN OIDEACHAIS

(Department of Education)

VOCATIONAL ECUCATION ACT, 1930

................................................. of ..................................................Vocational Education Committee

ANNUAL SCHEME

FOR THE FINANCIAL YEAR 19........

(This Form, duly completed, should be returned to the Department's Offices not later than August 1st).

The Annual Scheme for the financial year commencing on 1st January, 19......., was submitted:—

(i) to the Vocational Education Committee at its meeting on the ..............................................

day of .............................. 19.....,

*(ii) to the estimates sub-committee at its meeting on the ........................ day of .................... 19.........,

and was adopted by the Vocational Education Committee at its meeting on the

.............................. day of .............................. 19......., as now submitted for the approval of the Minister for Education.

............................................... Chairman.

........................ Chief Executive Officer.

Dated this ..............................day of .............................. 19.....

To the Secretary,

Department of Education,

Technical Instruction Branch,

Dublin.

*Not necessary if and when the provisions of Section 46 (2) do not apply.

TABLE I

Estimate of moneys required to meet expenses of the Committee for the financial year commencing on the 1st day of January, 19 ...... £ _________

The said expenses are made up of the following:—

1. Balance (if any) against on 1st day of January, 19...... (a)

(a) Analysis required on Schedule 1.

Current Expenses:

2. Administration (b)

(b) Particulars required on Schedule 2.

3. Instruction (c)

(c) Particulars required on Schedule 3.

4. Maintenance of Schools and Classes (d)

(d) Particulars required on Schedule 4.

5. Scholarships and prizes (c)

(c) Particulars required on Schedule 5.

6. Travelling and maintenance expenses of teachers

7. Miscellaneous expenditure ( f )

( f ) Particulars required on Schedule 6.

Capital Expenses:

9. Capital Charges

Total ......£

TABLE II

Estimate of receipts of the Committee for the financial year commencing on the 1st day of January, 19........ £ ______

The said receipts are made up of the following:— £

1. Balance (if any) in favour on 1st day of January, 19 ......... (a)...

(a) Analysis required on Schedule 1.

Ordinary Receipts.

£

2. Grants from the Department

..............................................

..............................................

..............................................

3. Amount of annual local contribution(s) from the rating authority

..............................................

..............................................

..............................................

4. Tuition fees

5. Sale of books, stationery, etc. to students

6. Sale of class materials and products

7. Sale of garden produce

8. Subscriptions and Donations

9. Bank Interest

10. Other sources

Capital Receipts:

11. Sums towards Capital Expenditure:—

(i) Loans raised by Committee

(ii) Grant by rating authority

Total ... £

SCHEDULE 1

STATEMENT SHOWING THE ESTIMATED FINANCIAL POSITION OF THE VOCATIONAL EDUCATION COMMITTEE ON THE 31st DECEMBER, 19......

(A) The Financial Position of the Annual Scheme is estimated to be

/images/si215y74p0066a.gif

Balance in hand

Balance overdrawn

£ ............. which has been arrived at as undernoted

Receipts

£

(in pounds)

Expenses

£

(in pounds)

1. Balance (if any) in favour at close of meeting on the

1. Balance (if any) against at close of meeting on the

* ............................................................ 

* ............................................................ ..

Estimated Receipts for the remainder of the financial year, made up as follows:—

Estimated Expenses for the remainder of the financial year, made up as follows:—

2. Grants from the Department

2. Administration

3. Amount of annual local contribution from the rating authority

3. Instruction

4. Tuition fees

4. Maintenance of Schools and Classes

5. Sale of books, stationery, etc. to students

5. Scholarships and Prizes

6. Sale of class materials and products

6. Travelling and maintenance expenses of teachers

7. Sale of garden produce

7. Miscellaneous expenditure

8. Subscriptions and donations

8. Capital charges

9. Bank Interest

10. Other sources

11. Sums towards Capital Expenditure

Total £

Total £

*Insert the date of the Committee's meeting at which the annual scheme for the ensuing financial year was formulated.

(B) The Estimated Liabilities in respect of loans outstanding (including loans transferred under Section 97 of the Act) amount to £ .............. the particulars being as under:—

Permanent Building

Loan Raised

Probable Position on 31st December, 19......

£

£

SCHEDULE 2

ADMINISTRATION

(a) Office Staff:

Name

Nature of Employment

Present Annual Salary

Proposed Annual Salary

Bonus

To date as from

Amount

Cost of Living Bonus

Temporary (Emergency) Bonus

£

£

£

£

Chief Executive Officer (See Schedule 3).

Total £

/images/si215y74p0068.gif

(b) Classification of other Expenditure:

Nature of Expenditure

Amount of Expenditure

£

Travelling and maintenance expenses of Office staff

Travelling expenses of members

Audit Fee

Office expenses (printing, postage, stationery, advertising)

Expenses of delegates

Subscriptions

National Health and other Insurances

Other charges (to be specified)

Total £

Totals:

(a) £...............

(b) £...............

  £ ................

SCHEDULE 3

INSTRUCTION

(a) Whole-time Teachers:

Name

Type of Teacher

Centre at which Employed

Present Annual Salary

Proposed Annual Salary

Bonus

To date as from

Amount

Cost of Living Bonus

Temporary (Emergency) Bonus

£

£

Permanent:

Chief Executive Officer (See 2).

Temporary:

Total ........£

/images/si215y74p0069.gif

(b) Part-time Teachers:

Number

Subjects of Instruction

Proposed Remuneration

Duration of Employment

Rate Per Hour

Total Amount

From

To

Total Cost

£

Add Temporary (Emergency) Bonus

£ ____________

£

(c) Classification of other Expenditure:

Nature of Expenditure

Amount of Expenditure

£

Travelling expenses

Maintenance expenses

Other charges (to be specified)

Total .......£

(a)

£...............

Totals

(b)

£...............

(c)

£...............

£

SCHEDULE 4

MAINTENANCE OF SCHOOLS AND CLASSES

(a) Caretaking and Cleaning Staff at Permanent Centres:

Name

Centre

Nature of Appointment

Nature of Employment

Annual Money Value of Residential Accommodation (if provided)

Present weekly wages

Proposed weekly wages

Bonus

Whole time

Part time

Cost of Living Bonus

Temporary (Emergency) Bonus

From

To

Cost for Year

£

£

£

£

Total Cost ... £

(b) Additional Equipment or Apparatus:

Nature of Additional Equipment or Apparatus

Cost

£

Total ... £

(c) Classification of other Expenditure:

Nature of Expenditure

Amount of Expenditure

£

Books, Stationery

Equipment and Apparatus (Renewals and Repairs)

Permanent Centres, showing separately:—

(i) Cost of Materials for Class use

(ii) Rents and Rates

(iii) Cleaning Materials, Heating and Lighting

(iv) Interest on, and repayment of loans

(v) Repairs to buildings

(vi) Expenses of examinations (including Examiners' Fees)

(vii) Cost of seeds and fertilisers for School Gardens

(viii) Additional labour for School Gardens

Non-permanent Centres, showing separately:—

(i) Cost of Materials for Class use

(ii) Hire of rooms, cleaning, heating and lighting

(iii) Cost of removal of furniture and equipment

Other Charges (to be specified)

Total £

(a) £...............

Totals

(b) £...............

(c) £...............

 £...............

SCHEDULE 5

SCHOLARSHIPS AND PRIZES

Nature of Scholarship or Prize

Number

Value

Amount

(a) Scholarships

(b) Prizes

Total £

SCHEDULE 6

MISCELLANEOUS EXPENDITURE

Nature of Expenditure

Amount of

Expenditure

Total £

PART VII

Form V.2

AN ROINN OIDEACHAIS

(Department of Education)

VOCATIONAL EDUCATION ACT, 1930

CERTIFICATE AUTHORISING DEMAND FOR AN ANNUAL LOCAL CONTRIBUTION

Local Financial Year commencing on the 1st day of January, 19 ..........

WHEREAS the Minister for Education has considered the annual scheme in respect of the said local financial year submitted to him by the ............................................................ ..................................... (a)

(a) Official name of vocational education committee.

NOW, the Minister for Education, in pursuance of subsection (1) of section 46 of the Vocational Education Act, 1930 (No. 29 of 1930), hereby authorises the

said............................................................ ............................................................ ............ (a)

to demand from the............................................................ ............................................. (b)

(b) Official name of rating authority.

being the rating authority for the vocational education area of the said Committee, an annual local contribution in respect of the said local financial year of the

amount of ............... (£  ).

Given under the Official Seal of the Minister for Education this.........................

day of.............................. 19.......

Secretary, Department of Education.

PART VIII

Form V.3

VOCATIONAL EDUCATION ACT, 1930

DEMAND FOR AN ANNUAL LOCAL CONTRIBUTION

Local Financial Year commencing on the 1st day of January, 19......

WHEREAS by certificate dated the ............... day of ..........................................................

19...... the Minister for Education has authorised the .................................................. (a) to demand from the ............................................................ ....................................................

(a) Official name of vocational education committee.

............................................................ ............................................................ ...................... (b)

(b) Official name of rating authority.

being the rating authority for the vocational education area of the said committee, an annual local contribution for or in respect of the said local financial year of

the amount of ..................(£ ).

NOW the ............................................................ ............................................................ .... (a) in pursuance of subsection (2) of section 46 of the Vocational Education Act, 1930

(No. 29 of 1930) hereby demands that the ............................................................ ..............

............................................................ ............................................................ ..................... (b)

shall pay to the said Committee as an annual local contribution in respect of the said local financial year the said sum of ............... (£ ) by transferring the said sum to the credit of the account of the said Committee in the ............................................................ ............................. (c)

(c) Name of treasurer of the vocationa education committee.

being the treasurer of the said Committee, in four equal instalments, the first whereof shall be so transferred not later than the 15th day of February, 19.........,

the second not later than the 1st day of April, 19......., the third not later than the 1st day of July, 19......, and the fourth not later than the 1st day of October 19......

Sealed with the Official Seal of the ............................................................ ....................(a)

this ........................................... day of ............................................ 19...............

............................................................ ................................... Chairman of the said Vocational Education Committee.

............................................................ ..................................... Chief Executive Officer of said Committee.

GIVEN under my Official Seal, this 19th day of July, 1974.

RICHIE RYAN,

Minister for Finance.

EXPLANATORY NOTE.

The Exchequer and Local Financial Years Act, 1974 , provided for the change of the Exchequer financial year and the local authorities' financial year to a calendar year basis. 1975 will be the first calendar financial year and the 9-months' period from the 1st day of April, 1974, to the 31st day of December, 1974, will be a transitional financial period for both Exchequer and local authority purposes.

Section 5 of that Act enables the Minister for Finance (or any other Minister of State with the consent of the Minister for Finance) to make, by Order, appropriate adjustments, consequential on the change of financial year, to the statutory provisions relating to matters such as the calculation, collection or payment of moneys or rates.

This Order makes a number of such adjustments to a wide variety of statutory provisions. The First Schedule to this Order contains the adjustments to various enactments and statutory instruments in respect of the 9-months' transitional period from the 1st day of April, 1974, to the 31st day of December, 1974. The Second Schedule contains the appropriate amendments for calendar financial years and the new text of the relevant enactments and statutory instruments, incorporating these amendments, is contained in the First Table to this Order. The Second Table to this Order contains certain Forms, used under the Vocational Education Acts and Regulations, which have been revised to take account of the change of the financial year.

FIRST SCHEDULE.

Adjustments for the 9-months' transitional period.

Paragraphs 1, 2 and 22.

Valuation Acts

Heretofore, the provisions in respect of the revision of rateable valuations and appeals against same have been as follows:

The 1st day of March has been the statutory date for publication each year of the Revised Valuation Lists. Requests for the revision of rateable valuations have had to be submitted, before the 15th day of June of the previous year, by rate collectors or by individual ratepayers to the secretary (or clerk) of the rating authority who by the 27th day of June has had to forward to the Commissioner of Valuation a Complete Revision List comprising all the requests for revision listed by rate collectors and ratepayers. The Commissioner has had the revision carried out accordingly, taking account of the requests in the Complete Revision List (and also those in Supplemental Lists, if such were received from the rating authority before the work of revision had begun in its area). He then set out the results of the revision in Revised Valuation Lists which he issued to the respective rating authorities for publication. If dissatisfied by reason of a revised valuation, the owner or occupier of the property concerned has had the right of appeal, by addressing to the secretary (or clerk) of the rating authority, not later than the 29th day of March, written Notice of Appeal specifying the grounds of complaint. The valuations shown in the Revised Valuation Lists have been used for rating in the local financial year (beginning on the 1st day of April) following their publication and the rating liability has been adjusted to take account of any amendments in valuation consequent on the decision on appeal.

These paragraphs make provision for special arrangements in 1974, arising out of the 9-months' transitional period before the first calendar local financial year beginning on the 1st day of January, 1975 (the relevant paragraphs are indicated):

(i) as provided for by paragraph 2 (b), the Commissioner of Valuation has prepared and issued to the respective rating authorities, for publication by them, an Interim List of Revised Valuations in respect of each rating area, showing only such valuations as had, when that list was prepared, been revised by reason of entries in the Revision Lists submitted in June, 1973. Most, if not all, of the rating authorities published the Interim Lists at the beginning of March, 1974. Those which have not yet done so shall publish the Interim Lists not later than seven days after the making of this Order [par. 2 (c)].

(ii) Rates for the transitional period (i.e. rates made on or after the 1st day of March, 1974, and before the 1st day of September, 1974) shall be levied on valuations shown in the Interim Lists or, in the case of properties which do not appear in the Interim Lists, on the valuations shown in the 1973 Revised Valuation Lists [paragraph 1 (a) (i)].

(iii) The Commissioner of Valuation shall prepare for publication at the beginning of September, 1974, Final Revised Valuation Lists which will show all valuations revised by reason of entries in the Revision Lists submitted in June, 1973, including those revised valuations already shown in the Interim Lists referred to above. (This provision is made in Part II of the Second Schedule to this Order—see explanatory note on page 89.)

(iv) The Final Revised Valuation Lists may also include valuations revised by reason of entries in Supplemental Lists, even if these are received after commencement of revision work in the rating area concerned. (To maintain in 1974 the normal restriction on late Supplemental Lists could preclude action, effective for rating purposes before 1976, on changes brought to the notice of the rating authority after June, 1973) [paragraph 22 (a)].

(v) The Final Revised Valuation Lists prepared in 1974 shall be used for rating purposes in the year 1975 [paragraph 2 (a)].

(vi) However, in any case in which it would benefit the ratepayer concerned, rates for the 9-months' transitional period shall be reassessed by reference to the valuation shown in the Final Revised Valuation Lists [paragraph 1 (a) (ii)].

(vii) The 29th day of September, 1974, shall be the final date for lodging notice of Appeal against any valuation revised in 1974, whether it is shown in the Interim Lists or only in the Final Revised Valuation Lists, and where any change of valuation results from the decision on such appeal, the rates for the 9-months' transitional period shall be reassessed by reference to it, if that would benefit the ratepayer concerned; if not, the change will apply for rating purposes in the year 1975 [paragraphs 1 (b) and 22 (b)].

3. Sanitary authorities are empowered by section 65A of the Public Health (Ireland) Act, 1878, inserted by section 7 of the Local Government (Sanitary Services) Act, 1962 , to make charges for water supplied by them. A charge for water supplied otherwise than by measure is payable in advance by two equal half-yearly instalments, on the 1st day of April and on the 1st day of October. This paragraph provides that the charge for water supplied otherwise than by measure in the transitional period shall be paid in two instalments, two-thirds on the 1st day of April, 1974, and one-third on the 1st day of October, 1974.

4. The maximum grants which may be paid by the Minister for Agriculture and Fisheries to the faculty of general agriculture in University College, Dublin, and to the faculty of dairy science in University College, Cork, under sections 12 and 13 of the University Education (Agriculture and Dairy Science) Act, 1926 are £24,984 and £13,000, respectively, in any financial year. This paragraph provides that in the transitional period the maximum grant which may be paid in either case shall not exceed three-fourths of the relevant limit above.

5. The Barrow Drainage Board is empowered by section 21 of the Barrow Drainage Act, 1927, to demand payment from County Councils in respect of the cost of the maintenance by the Board of drainage works in their counties and these payments must be made in two equal half-yearly instalments, on the 30th day of September and on the 31st day of March. This paragraph provides that the demand for the transitional period shall be paid in two instalments, two-thirds on the 30th day of September, 1974, and one-third on the 31st day of December, 1974.

6. Local Government (Rates on Small Dwellings) Act, 1928.

( a ) Section 6 enables the owner of a small dwelling to increase the rent of that dwelling by an amount corresponding to the amount of the rate for a period of twelve months. As the rate for the transitional period covers nine months only, this subparagraph provides that the consequential rent increases shall also be limited to nine months.

( b ) Section 8 provides for an allowance of one-twelfth of the rates on a small dwelling for every completed month of vacancy if the dwelling is vacant for not less than three months within the local financial year. As the rate for the transitional period covers nine months only, this subparagraph provides that the allowance or refund shall be one-ninth, instead of one-twelfth.

7. Under section 27 of the Dublin Port and Docks (Bridges) Act, 1929, as amended and modified, the Dublin Port and Docks Board is empowered to demand from the Dublin Corporation and Dublin County Council payment in respect of its expenses under the Act and payment of these demands must be made in two equal half-yearly instalments, on the 1st day of June and on the 1st day of December. This paragraph provides that the demands on the Dublin Corporation and Dublin County Council shall be in respect of the appropriate expenses for the transitional period and that the sums so demanded shall be paid in two instalments, two-thirds on the 1st day of June, 1974, and one-third on the 1st day of December, 1974.

8, 11, 14, 13 and 17.

Subject to certain conditions, section 71 (1) of the Local Government (Dublin) Act, 1930, section 29 (1) of the Limerick City Management Act, 1934, and section 20 (1) of the Cork City Management (Amendment) Act, 1941, all provide for the refund of one-twenty-fourth of the rates paid for every completed month during which the hereditament in question is unoccupied, and section 28 (1) of the Waterford City Management Act, 1939, and sections 14 (1) and 23 (1) of the Local Government Act, 1946, all provide for a refund of one-twelfth of the rates paid in those circumstances. As the rates for the transitional period cover nine months only, these paragraphs provide that the refund of rates for any completed month shall be one-eighteenth (instead of one-twenty-fourth) and one-ninth (instead of one-twelfth), respectively, of those rates.

9. Vocational Education Act, 1930.

Under that Act, the amount of the annual local contribution of a rating authority to a vocational education committee (in respect of its annual scheme) in a local financial year is a limiting factor in determining the annual local contribution which is to be duly demanded for the following local financial year. This paragraph provides that in arriving at the annual local contribution to be duly demanded for the 9-months' transitional period in 1974, the amount shall be determined with regard to three-fourths of the annual local contribution demanded for the local financial year which ended on the 31st day of March, 1974, and the annual local contribution to be duly demanded for the first calendar local financial year beginning on the 1st day of January, 1975, shall be determined with regard to four-thirds of the contribution demanded for the 9-months' transitional period in 1974.

10. Section 26 of the Unemployment Assistance Act, 1933, imposes a liability on the council of a county borough, the borough of Dún Laoghaire and a town with population exceeding seven thousand to pay a sum based on the rateable value of their respective areas to the Minister for Social Welfare in each financial year. (In the areas of the councils concerned a somewhat higher rate of unemployment assistance applies.) The liability is imposed by subsection (1) of the section, while subsection (2) requires the sums to be paid to the Minister in four equal instalments, on the 30th day of June, the 30th day of September, the 31st day of December and the 31st day of March. This paragraph provides (a) for the reduction of the sums payable in the transitional period by one-fourth and (b) for the making of the reduced sums payable in three equal instalments, on the 30th day of June, 1974, the 30th day of September, 1974, and the 31st day of December, 1974.

12. Galway Harbour Act, 1935.

( a ) Section 47 (2) specifies that the County and Urban contributions to the Galway Harbour Board for a financial year shall not exceed an amount equal to a rate of 1.6667 new pence and 5 new pence in the pound, respectively. This subparagraph provides that the maximum contributions shall be reduced by one-fourth for the transitional period.

( b ) Section 47 (3) (c) specifies that payment of the County and Urban contributions must be made in two equal half-yearly instalments, on the 1st day of September and on the 1st day of March. This subparagraph provides that the contributions for the transitional period shall be paid in two instalments, two-thirds on the 30th day of September, 1974, and one-third on the 31st day of December, 1974.

( c ) Section 47 (8) provides that, where the County and Urban contributions were made on an underestimate of the sums required by the Galway Harbour Board, the deficiency shall be a debt due by the County Council and Urban District Council and payable by them, provided the maximum contributions referred to at (a) above are not exceeded. This subparagraph provides that the maximum contributions shall be reduced by one-fourth for the transitional period.

15. Local Government Act, 1941.

( a ) Section 68 (1) (b) provides that the accounts of local authorities shall be made up and audited yearly to each 31st day of March. This subparagraph provides that the accounts for the transitional period shall be made up and audited for the nine months to the 31st day of December, 1974.

( b ) Section 88 (1) specifies the "approved amounts" in any financial year which certain urban authorities may pay to associations of urban authorities (approved by the Minister for Local Government) the objects of which include consultation as to the common interests of urban authorities and discussion of matters relating to local government. This subparagraph provides that for the transitional period each "approved amount" shall be reduced by one-fourth.

16. Arterial Drainage Act, 1945.

Schemes carried out under the Arterial Drainage Act, 1945 , are maintainable by the Commissioners of Public Works but the cost of maintenance is recoverable from the councils of counties in which lands benefited by the schemes are situate. County Councils are issued in advance with demands for the amounts to be paid by them in each financial year and the amounts so demanded are payable in two equal instalments, one before the 30th day of September and the other before the 31st day of March. This paragraph provides that the County Councils shall pay two-thirds of the amounts duly demanded for the transitional period before the 30th day of September, 1974, and the remaining one-third before the 31st day of December, 1974.

18. Local Government (Temporary Reduction of Valuation) Act 1954, as amended by the Local Government (Temporary Reduction of Valuation) Act, 1970 , provides that in the seven local financial years following the local financial year in which the erection, enlargement or improvement of a building (to which that Act applies) is completed (before the 31st day of March, 1969), a consequent increase in valuation shall be deemed to be reduced for rating purposes by two-thirds of the increase.

Work completed on or before

31/3/70

qualifies for

6

years' remission

 "  "   " "

31/3/71

 "   "

5

 "   "

 "  "   " "

31/3/72

 "   "

4

 "   "

Work completed after

31/3/72

does not qualify for remission.

If the remission period includes the transitional period, this paragraph provides that in the financial year next after the statutory remission would otherwise have ceased i.e. the 1975 calendar financial year in the case of work completed after the 31st day of March, 1967, and on or before the 31st day of March, 1968, and the 1976 calendar financial year in the case of work completed after the 31st day of March, 1968, and on or before the 31st day of March, 1972, a further remission of one-sixth (i.e. ¼ th of 2/3 rds) of the increase in valuation consequent on the said work shall be granted to compensate for the reduction of 3 months in the span of the rates' remission due to the 9-months' transitional period in 1974.

19. Local Government (Superannuation) Act, 1956.

This paragraph provides as follows:

( a ) Section 30 (2): A non-pensionable local authority servant may only become pensionable (have his name entered in the pension register) if he has had two hundred or more service days in the preceding local financial year. The corresponding number of service days in the transitional period is one hundred and fifty service days, which will accordingly qualify a non-pensionable servant for entry of his name in the pension register on the 1st day of January, 1975. If a non-pensionable servant had not the necessary one hundred and fifty service days in the transitional period but has two hundred service days in the period from the 1st day of April, 1974, to the 31st day of March, 1975, (which would have qualified him for entry of his name in the pension register from the 1st day of April, 1975, if the local financial year had remained unaltered) he will still qualify for entry of his name in the pension register with effect from the 1st day of January, 1975.

( b ) Section 33 (d): A pensionable local authority servant may only reckon service in a local financial year where such service days amount to two hundred or more. The corresponding number of service days in the transitional period is one hundred and fifty. He may, however, reckon less than one hundred and fifty service days in the transitional period provided he has two hundred or more service days in the period from the 1st day of April, 1974, to the 31st day of March, 1975 (which would be reckonable if the local financial year had remained unaltered).

( c ) Section 34 (2) (ii): This amendment is identical with the amendment to section 33 (d). It relates only to local financial years prior to the adoption by a local authority of Part III of that Act. (Some local authorities have not yet adopted Part III of that Act which provides a pension scheme for local authority servants).

( d ) Section 34 (3): The maximum number of service days reckonable by a pensionable servant in a local financial year is three hundred. The corresponding number of service days in the 9-months' transitional period is two hundred and twenty-five. However, service days in the transitional period in excess of two hundred and twenty-five shall only be disregarded if their inclusion as pensionable service would result in the reckoning for pension purposes of more than three hundred service days in the period from the 1st day of April, 1974, to the 31st day of March, 1975.

( e ) Section 44 (3): A pensionable servant pays superannuation contributions at the rate of 4 new pence in the £. If he has had less than two hundred service days in a local financial year, his contributions in respect of that year are returned to him, since he cannot reckon less than two hundred service days in a local financial year. The corresponding number of service days in the transitional period is one hundred and fifty and it is being provided that where the service days of a pensionable servant are less than one hundred and fifty in the transitional period his contributions will be returned to him. If, however, the servant has less than one hundred and fifty service days in the transitional period but not less than two hundred service days in the period from the 1st day of April, 1974, to the 31st day of March. 1975, his superannuation contributions will not be returned to him in respect of his service days in the transitional period since such service days would have been reckonable if the local financial year had not been altered. (See paragraph 19 (b) above).

20. Under section 2 (1) of the Agriculture (Amendment) Act, 1958, as inserted by section 1 of the Agriculture (Amendment) Act, 1971 , County Committees of Agriculture are entitled to payments from their respective County Councils in each local financial year of not less than the produce of a rate in the preceding local financial year of 1 new penny in the pound and not more than fifteen times such produce. This paragraph provides that in the transitional period the minimum and maximum payments should not exceed three-fourths of the limits above.

21. Section 33 of the Housing Act, 1966, provides that in each of the nine successive local financial years following the local financial year in which a house, flat or maisonette to which that Act applies is completed, the consequent revised valuation shall be deemed to be reduced by the amount specified in the Table to that section. If the remission period includes the transitional period this paragraph provides that in the tenth local financial year following the completion a further remission shall be granted to compensate for the reduction of 3 months in the span of the rates' remission due to the nine-months' transitional period in 1974.

23. Regulation 33 of the Vocational Education (Accounts, Audit and Procedure) Regulations, 1931, requires that the accounts of every vocational education committee are closed on the last day of each local financial year. This paragraph provides that the accounts for the 9-months' transitional period shall be closed on the 31st day of December, 1974, and the Financial and other Statements for that period shall be prepared in the revised Form V. 15 set out in Part I of the Second Table to this Order.

24. Under Regulation 5 of the Vocational Education Act, 1930 (Sections 44 and 46) Regulations, 1945, the demand made to a rating authority by a vocational education committee, for the purposes of section 46 of that Act, in respect of a local financial year (beginning on the 1st day of April) is payable in four equal instalments, on or before the 15th day of May, the 1st day of July, the 1st day of October and the 1st day of January in that local financial year. This paragraph provides, that

(i) every vocational education committee shall prepare its annual scheme for the 9-months' transitional period in the revised Form V.1,

(ii) the certificate of the Minister for Education authorising the demand of the vocational education committee to the rating authority shall be made in the revised Form V.2, and

(iii) that demand shall be made on the revised Form V.3 and shall be payable in three equal instalments, on or before the 15th day of May, 1974, the 1st day of July, 1974 and the 1st day of October, 1974. (These revised Forms are set out in Parts II, III and IV, respectively, of the Second Table to this Order.)

SECOND SCHEDULE AND FIRST TABLE.

Amendments for calendar financial years.

PART I.

ENACTMENTS.

Public Health (Ireland) Act, 1878.

Under section 65A (7) of that Act, the dates for payment of the two equal half-yearly instalments of the charge for water supplied otherwise than by measure in a calendar financial year by sanitary authorities shall be the 1st day of January and the 1st day of July in that year.

Roads Act, 1920.

Section 3 (5) of that Act allows for (a) a period of six months after the end of the financial year before the accounts of the Road Fund must be transmitted to the Comptroller and Auditor General and (b) a period of ten months after the end of the financial year before the accounts must be laid before Dáil Éireann. (If, at that stage, Dáil Éireann is not sitting, then within one week after the next sitting). The accounts for a calendar financial year shall, in the following year, be transmitted to the Comptroller and Auditor General on or before the 1st day of July and laid before Dáil Éireann on or before the 31st day of October at the earliest i.e. six months and ten months, respectively, after the end of the calendar financial year to which they relate.

Barrow Drainage Act, 1927.

Under section 21 of that Act, the dates for payment to the Barrow Drainage Board of the two equal half-yearly instalments of the demand made on County Councils in respect of the cost of the maintenance by the Board of drainage works in their counties in a calendar financial year shall be the 30th day of June and the 31st day of December in that year.

Dublin Port and Docks (Bridges) Act, 1929.

The demands made, under section 26 of that Act, on Dublin Corporation and on Dublin County Council by the Dublin Port and Docks Board shall be in respect of the calendar financial year instead of the twelve months beginning on the 1st day of April, as heretofore.

Vocational Education Act, 1930.

Under section 44 (1) of that Act, every vocational education committee shall on or before the 1st day of August (instead of the 1st day of December, as heretofore) prepare and submit to the Minister for Education an estimate of its expenses and receipts for the following calendar local financial year. This amendment shall have effect in 1974 in readiness for the first calendar local financial year beginning on the 1st day of January, 1975.

For the purposes of the certificate (given by the Minister for Education under section 46 (1) of that Act) to a vocational education committee authorising it to demand from the rating authority the amount specified therein in respect of an annual scheme, that amount shall not exceed the amount for the previous year by more than a certain overall rate, whether or not the rating authority shall have resolved to approve such excess not later than the 30th day of September (instead of the 31st day of December, as heretofore) following the submission of the scheme.

Under section 100 of that Act, application for the amalgamation of urban district and county vocational education areas shall be made to the Minister for Education before the 1st day of June (instead of the 1st day of September, as heretofore) and every amalgamation order made by the Minister shall come into operation on and from the 1st day of January following (instead of the 1st day of April, as hitherto) i.e. the beginning of the following local financial year.

Unemployment Assistance Act, 1933.

The dates on which instalments of money shall be payable under section 26 (2) of that Act to the Minister for Social Welfare in a calendar financial year by certain local authorities shall be the 31st day of March, the 30th day of June, the 30th day of September and the 31st day of December in that year.

Galway Harbour Act, 1935.

Under section 47 (3) of that Act, the annual estimate and demand by the Galway Harbour Board for the County and Urban contributions for a calendar financial year shall be transmitted by the Board in the month of September in the preceding year and payment of the two equal half-yearly instalments of such demands shall be made on the 1st day of June and on the 1st day of December in each calendar financial year.

Unemployment Assistance (Amendment) Act, 1938.

Sections 2 and 3 of that Act provide variously for the making of Ministerial Orders, for the purposes of the Unemployment Assistance Acts, in relation to urban districts the census population of which falls below or rises above seven thousand (section 2) or of which the census population does not exceed that number (section 3). The 1st April next following is specified in both sections as the operative date in relation to actions taken under them. In a calendar financial year, the 1st day of January shall be the operative date in every instance.

Unemployment Assistance (Amendment) Act, 1940.

Section 2 (g) of that Act provides that in the calculation of the rateable value at the beginning of a financial year of an urban area for the purposes of section 26 of the Unemployment Assistance Act, 1933 (see note on paragraph 10 of the First Schedule to this Order) appeals under the Valuation Acts are taken into account only if determined not later than the 30th day of June in the following financial year. In relation to a calendar financial year, that date shall be the 31st day of March in the following year.

Local Government Act, 1941.

As in and from 1975, the accounts of local authorities shall

( a ) in the case of a local authority belonging to a class which, by order of the Minister for Local Government, makes up its accounts half-yearly, be made up and audited to the 30th day of June and the 31st day of December each year, and

( b ) in every other case, be made up and audited annually to the 31st day of December each year.

Vocational Education (Amendment) Act, 1944.

Under section 5 of that Act, the Minister for Education shall, not later than the 1st day of September (instead of the 1st day of January before the local financial year which commenced on the 1st day of April) notify rating authorities of their contribution to their respective vocational education committees for the next succeeding calendar financial year.

Arterial Drainage Act, 1945.

The Commissioners of Public Works shall on or before the 15th day of September (instead of the 15th day of December, as heretofore) prepare and issue demands on County Councils in respect of the estimated cost in the next succeeding calendar financial year of the maintenance of drainage works in their counties. The amounts so demanded for a calendar financial year shall be payable in that year in two equal half-yearly instalments, one before the 30th day of June and the other before the 31st day of December.

Local Government {Superannuation) Act, 1956.

Section 5 (2): Part III of that Act, which provides a pension scheme for local authority servants, is adoptive by resolution of the local authority. A servant's service days for superannuation purposes are calculated by local financial years and a local authority may only adopt Part III of that Act with effect from the first day of a local financial year, i.e. the first day of January in a calendar local financial year.

Section 31 (1): A pensionable servant of a local authority may elect to be non-pensionable in any particular local financial year. He may exercise his right to be non-pensionable by giving notice in writing to the local authority within the month of April that his name is to be removed from the pension register. Since service days are reckonable by local financial years it is necessary to alter April to January for calendar local financial years.

Seeds and Fertilisers Supply Act, 1956.

Heretofore, under section 4 of that Act, sums owing to a county council on the 1st January next after the end of a sale period could be recovered by means of the county rate made for the following year. As the calendar financial year will commence on the 1st day of January and the rate must be determined beforehand, the collection period is being extended to the following 1st day of June.

Social Welfare (Occupational Injuries) Act, 1966.

Section 37: Subsection (12) (a) provides for actuarial reviews into the financial condition of the Occupational Injuries Fund and subsection (12) (b) provides for the making of such reviews based on 5-year periods ending on the 31st day of March. In the case of reviews falling due after the review for the period ended the 31st day of March, 1973, the terminal date of the 5-year period shall be the 31st day of December.

PART II.

STATUTORY INSTRUMENTS.

Local Government (Adaptation of Irish Enactments) Order, 1899.

Article 37 (d) now provides that the 1st day of December (instead of the 15th day of June, as heretofore) shall be the date before which ratepayers and rate collectors are to submit requests for the revision of valuations to the secretary (or clerk) of the rating authority and the 14th day of December (instead of the 27th day of June, as heretofore) shall be the date before which rating authorities are to submit the Complete Revision Lists to the Commissioner of Valuation for revision in the following calendar financial year. This amendment shall have effect in 1974, in readiness for the first calendar financial year beginning on the 1st day of January, 1975.

Under Article 37 ( f ), the 1st day of September (before the start of a calendar financial year—i.e. the 1st day of September, 1974, and every subsequent 1st day of September) shall be the date by which the revision of the valuation of hereditaments etc. requiring revision is to be completed by the Commissioner of Valuation and is to be notified to the secretary of the county council or the clerk of the urban district council, as the case may be, instead of the 1st day of March (before the financial year beginning on the 1st day of April) as heretofore.

Article 37 (n) now provides that any rate made anytime after the 1st day of September, 1974, or after any subsequent 1st day of September, shall be made in accordance with the revised valuations completed by the Commissioner of Valuation and notified to the secretary of the county council or clerk of the urban district council, as the case may be, by that date in accordance with the provisions of the above Article 37 ( f ).

Vocational Education (Accounts, Audit and Procedure) Regulations, 1931.

Under Regulation 33 of those Regulations, the accounts of every vocational education committee for a calendar local financial year shall be closed on the 31st day of December in that year (this date corresponds to that which heretofore applied in local financial years which commenced on the 1st day of April) and the Financial and other Statements for that year shall be prepared in the revised Form V.15 set out in Part V of the Second Table to this Order.

Vocational Education Act, 1930 (Sections 44 and 46) Regulations, 1945.

For the purposes of section 46 of that Act, a demand made to a rating authority by a vocational education committee in respect of a calendar local financial year shall, under Regulation 5 of those Regulations, be paid in four equal instalments, on or before the 15th day of February, the 1st day of April, the 1st day of July and the 1st day of October in that year. (These dates correspond to those which heretofore applied in local financial years which commenced on the 1st day of April.) Every vocational education committee shall prepare its annual scheme for the calendar local financial year in the revised Form V.1, the certificate of the Minister for Education authorising the demand of the vocational education committee to the rating authority shall be made in the revised Form V. 2 and that demand shall be made in the revised Form V. 3. (These revised Forms are set out in Parts VI, VII and VIII, respectively, of the Second Table to this Order.)