Local Government Act, 1946

Special provisions in relation to town charges.

13.—(1) The following provisions shall apply in relation to any portion of the county rate made by the council of a county for the purposes of a deficiency in the county fund arising from town charges :—

(a) such portion shall be assessed and made separately from the remainder of the county rate,

(b) for the purposes of such assessment, the valuation of a hereditament of any of the following classes shall be reduced to one quarter of the actual valuation under the Valuation Acts of the hereditament :—

(i) land used solely for one or more of the following purposes, that is to say, as arable, meadow or pasture ground or as woodlands, or market gardens, or nursery grounds,

(ii) land covered with water and used as a canal and any towing path to the same,

(iii) land used as a railway constructed under statutory powers for public conveyance,

(c) no assessment shall be made on any half-rent rateable to the poor rate under section 63 of the Poor Relief (Ireland) Act, 1838, and the enactments amending the same.

(2) Nothing in this section shall apply to or operate to reduce the annual value with reference to which the tax in respect of any hereditament under Schedules A and B of the Income Tax Act, 1918, is ascertained.