Local Government Act, 1946

Rates on vacant premises in county.

14.—(1) Where a hereditament which is situated in a county but not in an urban area and which is not a small dwelling within the meaning of the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928), is unoccupied at the making of the county rate, such rate shall be made upon the person (in this section referred to as the owner) who is for the time being entitled to occupy the hereditament and, upon such rate being paid by the owner, he shall be entitled to claim and receive from the council of the county a refund of one-twelfth of such rate in respect of every completed month (reckoned from any day of one month to the corresponding day of the next month) during which the hereditament is unoccupied either for the purpose of the execution of additions, alterations or repairs thereto or because the owner is bona fide unable to obtain a suitable tenant therefor, in the case of a hereditament to which the Rent Restrictions Act, 1946 (No. 4 of 1946), for the time being applies, at the maximum rent for the time being permitted under that Act or, in the case of any other hereditament, at a reasonable rent.

(2) Where—

(a) a rate is made by virtue of this section on the owner of an unoccupied hereditament, and

(b) the hereditament is subsequently let by or on behalf of the owner, and

(c) the rate or any part thereof is in arrear and unpaid,

the rate collector by whom the rate is collectible may, in addition to and without prejudice to any other remedy for the recovery of the amount of the rate so in arrear and unpaid, serve either personally or by post on the occupier of the hereditament a notice stating the said amount so in arrear and unpaid and requiring the occupier to pay to the rate collector or his successor in office all rent then due or thereafter to become due by him in respect of the hereditament until the said amount is by such payment or otherwise discharged, and thereupon the rate collector or his successor in office shall have the exclusive right to recover, receive and give a good discharge for all rent required by the notice to be paid to him.

(3) A rate made by virtue of this section on the owner of an unoccupied hereditament shall not be invalidated by any error or defect in the statement of the name of the owner or by the use of the description “the owner” without any name or addition, and the rate shall be recoverable from the owner notwithstanding any such error or defect or the use of any such description.