Local Government (Ireland) Act, 1898

Incidence of poor race as between occupier and landlord.

6 & 7 Vict. c. 92.

52.(1) The poor rate shall be made upon the occupier and not the landlord of a hereditament, except where under section four of the Poor Relief (Ireland) Act, 1843, it is made on the landlord as the immediate lessor of a house let in separate apartments or lodgings, and except that if made heretofore in respect of a half rent under section sixty-three of the Poor Relief (Ireland) Act, 1838, and the enactments amending the same, it shall continue to be so made.

(2) The occupier of a hereditament shall not be entitled to deduct from his rent any part of the poor rate, and any contract to the contrary respecting such deduction shall be void; subject nevertheless to the exceptions in this Act and to the provisions herein-after contained respecting occupiers under existing tenancies.