Social Welfare Act, 1976

Amendment of section 8 of Social Welfare (Miscellaneous Provisions) Act, 1965.

4.—(1) Section 8 of the Social Welfare (Miscellaneous Provisions) Act, 1965 , is hereby amended by the substitution for subsections (1) and (2) of the following subsections :

“(1) Subject to the provisions of sections 9 and 10 of this Act, the yearly value of any advantage accruing to a person who is resident in an area standing specified for the time being in an order under subsection (3) of this section from the use of land which is personally used or enjoyed by the person shall, for the purposes of section 13 (1) (c) of the Act of 1933, be deemed to be an amount calculated—

(a) at the rate of £20 for every pound of the rateable valuation of the land in any case where the valuation does not exceed £15 and at a proportionate rate for any portion of a pound of the valuation,

(b) at the rate of £30 for every pound of the rateable valuation of the land in any case where the valuation exceeds £15 but does not exceed £20 and at a proportionate rate for any portion of a pound of the valuation,

(c) at the rate of £40 for every pound of the rateable valuation of the land in any case where the valuation exceeds £20 and at a proportionate rate for any portion of a pound of the valuation.

(2) (a) The Government may from time to time by order vary a rate specified in subsection (1) of this section or a rateable valuation so specified in relation to such a rate, and may by order provide for a further rate or rates in addition to those provided for in paragraphs (a), (b) and (c) of that subsection and specify a further valuation or valuations in relation to such rate or rates.

(b) The Government may from time to time by order revoke or amend an order under this subsection, including an order under this paragraph.”.

(2) This section shall come into operation on the 31st day of March, 1976.