Rates on Agricultural Land (Relief) Act, 1939

Application of the remainder of the agricultural grant.

9.—(1) In this section, the expression “the remaining valuation” in relation to a tenement of agricultural land (being a hereditament or tenement which consists wholly or partly of agricultural land (in this sub-section referred to as the first-mentioned agricultural land) situate in the rating area of the council of a county) means the amount (if any) by which the valuation of the first-mentioned agricultural land exceeds—

(a) if no employment allowance is made under this Act in respect of the first-mentioned agricultural land—the specified valuation of the agricultural land contained in such tenement, or

(b) if any employment allowance is made under this Act in respect of the first-mentioned agricultural land—the aggregate of the specified valuation of the agricultural land contained in such tenement and the valuation upon which such employment allowance was calculated.

(2) If the portion of the agricultural grant in respect of any financial year which is payable to any particular council of a county exceeds the amount required for making all the primary allowances and employment allowances required by this Act to be made by the said council for such financial year and the payments (if any) required by this Act or by section 50 of the Act of 1898 as applied by this Act to be made for such financial year by the said council to the councils of urban districts, the following provisions shall have effect, that is to say:—

(a) the said council may set aside a reasonable portion of such excess as a provision for increases in the amounts of primary allowances or employment allowances occasioned by an amendment made under this Act in any rate or assessment on a tenement of agricultural land for the service of such financial year;

(b) any sum set aside by the said council under the next preceding paragraph of this sub-section out of the portion of the agricultural grant in respect of such financial year payable to the said council which is not required for the purposes for which it is so set aside may be carried forward into the next succeeding financial year, and, if so carried forward, may either—

(i) be treated as having been set aside under the said next preceding paragraph out of the portion of the agricultural grant in respect of such succeeding financial year which is payable to the said council, or

(ii) be added to and treated as forming part of (as the case may be) the excess aforesaid for such succeeding financial year or the portion thereof not set aside under the said next preceding paragraph;

(c) the said excess, or so much thereof as is not set aside under the foregoing provisions of this sub-section, shall be applied by the said council in making, in accordance with this Act to every person rated for the service of such financial year in respect of a tenement of agricultural land which is situate in the rating area of the said council and has a remaining valuation, an allowance (in this Act referred to as a supplementary allowance) calculated on such remaining valuation and at whichever of the following rates is the lesser, that is to say:—

(i) the primary allowance rate, or

(ii) the rate in the pound on the total amount of the remaining valuations of all such tenements as aforesaid having a remaining valuation to which the said excess or so much thereof as is not set aside as aforesaid (as the case may be) is equivalent.

(3) Whenever the Minister is satisfied that the council of a county has, through bona fide error or mistake, incorrectly fixed the amount of the supplementary allowance to be made by such council under this section, the Minister may authorise such supplementary allowance to be made at the rate so erroneously fixed, and thereupon, notwithstanding anything to the contrary contained in this Act, such supplementary allowance shall be made at the rate so erroneously fixed.