Local Government (Financial Provisions) Act, 1978

Interpretation.

1.—(1) In this Act—

“the Act of 1838” means the Poor Relief (Ireland) Act, 1838:

“the Act of 1928” means the Local Government (Rates on Small Dwellings) Act, 1928 ;

“the Act of 1930” means the Local Government (Dublin) Act, 1930 ;

“the Act of 1934” means the Limerick City Management Act, 1934 ;

“the Act of 1939” means the Waterford City Management Act, 1939 ;

“the Act of 1955” means the City and County Management (Amendment) Act, 1955 ;

“the Commissioner” means the Commissioner of Valuation;

“community hall”, subject to subsection (4) of this section, means any hereditament, other than a hereditament exempted from rating under either section 63 of the Act of 1838 or section 2 of the Valuation (Ireland) Act, 1854, or the premises of a club for the time being registered under the Registration of Clubs (Ireland) Act, 1904 , which consists wholly or partly of a hall or similar building, is not mainly used for profit or gain and is occupied by a person who ordinarily uses it, or ordinarily permits it to be used, for purposes which both involve participation by inhabitants of the locality generally and are recreational or otherwise of a social nature;

“domestic hereditament” means any hereditament which consists wholly or partly of premises used as a dwelling and which is not a mixed hereditament;

“farm building” means any farm, outhouse or office building completed before the 1st day of March, 1959, and as a consequence of the erection of which section 14 of the Valuation (Ireland) Act, 1852 , fell to be applied;

“housing authority” means a housing authority within the meaning of the Housing Act, 1966 ;

“lodgings” shall not be construed as including accommodation provided in premises registered under the Tourist Traffic Acts, 1939 to 1975;

“the Minister” means the Minister for the Environment;

“manager” means a manager within the meaning of section 1 of the Act of 1955;

“mixed hereditament” means a hereditament which consists wholly or partly of a building which is used partly as a dwelling to a significant extent and partly for another or other purposes to such an extent;

“municipal rate” means the municipal rate within the meaning of Part II of the Income Tax Act, 1967 ;

“secondary school” means any hereditament (not being a hereditament exempted from rating under either section 63 of the Act of 1838 or section 2 of the Valuation (Ireland) Act, 1854) which consists wholly or partly of premises which are for the time being used as, or as part of, a secondary school which is recognised by the Minister for Education for the purposes of rules made by him for secondary schools under the Intermediate Education (Ireland) Acts, 1878 to 1924 (whether or not the premises are also used to provide education at any level other than secondary school level);

“small dwelling” means a hereditament which is a small dwelling for the purposes of the Act of 1928 and which is not a mixed hereditament;

“the specified local financial year” means the local financial year ending on the 31st day of December, 1977;

“valuation” means a valuation under the Valuation Acts;

“valuation lists”means the valuation lists referred to in the Valuation Acts.

(2) A reference in this Act to a rate or to a rate in the pound shall, as the circumstances require, be construed as a reference to the county rate or the municipal rate or to a rate in the pound of the municipal rate or a rate in the pound of the county rate.

(3) For the purposes of this Act a hereditament shall not be regarded as being other than—

(a) a domestic hereditament, by reason only of the fact that—

(i) the hereditament is used to provide lodgings,

(ii) the hereditament is partly comprised of a yard, out-office or appurtenance, garden or other land usually enjoyed with the relevant dwelling,

(iii) the hereditament is partly comprised of a farm building,

(b) a secondary school or a community hall by reason only of the fact that it is partly comprised of premises used as a dwelling.

(4) (a) The fact that a hall is used or is designed for use for one or more particular sports or games shall not be a ground on which a rating authority or a Justice of the District Court may determine a hereditament to be a community hall.

(b) A premises shall not be regarded for the purposes of this Act as not being a community hall by reason only of the fact that it is only or is ordinarily used by persons of either a particular age group or a particular religious denomination.

(5) In determining, in relation to a particular local financial year, whether or not a hereditament is a domestic hereditament, a mixed hereditament, a secondary school or a community hall, regard to the purpose for which the hereditament is used shall be confined to the purpose for which, immediately prior to the making by the rating authority of the rate for that local financial year, the hereditament was ordinarily used or, where appropriate, was last ordinarily used.

(6) In case any building or buildings belonging to and usually enjoyed with a dwelling is a hereditament, or in case there are two or more such hereditaments, are all hereditaments, other than the hereditament comprising the dwelling, then if, but only if, the valuation or valuations of the first-mentioned hereditament or hereditaments does not exceed, or do not exceed in the aggregate, two pounds the first-mentioned hereditament or hereditaments shall, or shall each, as may be appropriate, for the purposes of this Act be regarded as being a domestic hereditament.

(7) In case any land entered as land in the valuation lists belongs to and is usually enjoyed with a secondary school or a dwelling and wholly comprises a hereditament apart from that comprising the secondary school or dwelling, as the case may be, then the hereditament which is wholly comprised of such land and the hereditament comprising such secondary school or dwelling shall for the purposes of this Act be regarded as together forming a single hereditament comprising a secondary school or a single domestic hereditament, as may be appropriate.