Rates on Agricultural Land (Relief) Act, 1939

Definitions.

1.—(1) The expression “the Minister” means the Minister for Local Government and Public Health;

the word “county” does not include a county borough;

the expression “the Act of 1898” means the Local Government (Ireland) Act, 1898 , as adapted by or under any subsequent enactment;

the expression “the Act of 1925” means the Local Government (Rates on Agricultural Land) Act, 1925 (No. 35 of 1925);

the expression “the Act of 1931” means the Local Government (Rates on Agricultural Land) Act, 1931 (No. 28 of 1931);

the expression “the Act of 1934-1935” means the Rates on Agricultural Land (Relief) Act, 1935 (No. 1 of 1935);

the expression “financial year” includes local financial year;

the word “valuation” when used without qualification means valuation under the Valuation Acts;

the expression “rating area”—

(a) when used in relation to the council of a county, means such county exclusive of any urban districts therein, and

(b) when used in relation to the council of an urban district, means such urban district;

the expression “agricultural land” does not include any land forming part of a railway or a canal nor any land in an urban district which was, at the passing of the Act of 1898, situate in an urban sanitary district, but subject to those exceptions and to any declaration made under the next following sub-section of this section, includes all land which is entered as land in the valuation lists under the Valuation Acts and is situate in the rating area of the council of a county or of an urban district;

the expression “tenement of agricultural land” means a rateable hereditament or tenement which consists wholly or partly of agricultural land;

save where the context otherwise requires, the expression “the agricultural grant” means the aggregate of the following grants in respect of the financial year in relation to which the expression is used, that is to say:—

(a) the agricultural grant referred to in section 48 of the Act of 1898, and

(b) the supplementary grant under the Act of 1925, and

(c) the additional supplementary grant under the Act of 1931, and

(d) the grant (if any) made by the Minister for Finance under this Act.

(2) The council of a county or of an urban district may, if they think proper, declare that the land within the curtilage of a specified dwellinghouse in the rating area of such council shall not be agricultural land for the purposes of this Act or for the purposes of the Act of 1898 as applied or affected by this Act, and thereupon such land shall not be agricultural land for those purposes.