Air-Raid Precautions Act, 1939

State grants in respect of provision of air-raid shelter by certain employers.

58.—(1) Subject to the provisions of this section there shall be paid out of moneys provided by the Oireachtas to every person who incurs expenses of a capital nature in providing or securing the provision of, in any county borough or in a scheduled urban area, within the meaning of Part II of this Act, air-raid shelter of a type approved by the Minister for persons employed by such person (otherwise than in a building wholly or mainly occupied as a school, college, hotel, restaurant, club, place of public entertainment or amusement, hospital or nursing home), a grant equal to the appropriate proportion of so much of those expenses as the Minister considers reasonable.

(2) In sub-section (1) of this section—

the expression “persons employed” does not include—

(a) persons employed as domestic servants.

(b) persons otherwise employed in or for so much of a building as is used for domestic purposes;

the expression “the appropriate proportion” means an amount in the pound equal to the standard rate of income-tax for the year beginning on the 6th day of April, 1939.

(3) No grant shall be paid under this section in respect of expenses incurred in providing or securing the provision of air-raid shelter unless either—

(a) the shelter has been provided before the 1st day of January, 1940, or such later date as the Minister, after consultation with the Minister for Finance, may, in any particular case, fix; or

(b) work on the shelter is on the 31st day of December, 1939, in progress, and the Minister is satisfied that the shelter will be provided within a reasonable time thereafter;

and no expenses shall be deemed for the purposes of this section to be reasonable in so far as they exceed such standard as may be prescribed by regulations (which the Minister is hereby authorised to make) made by the Minister with the consent of the Minister for Finance, unless they were incurred in circumstances so prescribed.