Rates on Agricultural Land (Relief) Act, 1946
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Grants for relief of rates on agricultural land. |
3.—(1) In respect of each financial year to which this Act applies the amount of the grant under section 4 of the Act of 1939 shall be three hundred and seventy thousand pounds. | |
(2) The Minister for Finance shall make, in respect of each financial year to which this Act applies, an additional grant to the council of each county, out of moneys provided by the Oireachtas, of an amount equal to the sum by which the allocation to the council under section 4 of the Act of 1939 (or under that section as modified by section 5 of the said Act or by any other enactment) falls short of the total deficiency in the revenue of the council which, but for the grant, would result from the operation of this Act. | ||
(3) The grant for a council under subsection (2) of this section in respect of a particular financial year shall be an addition to and, for the purposes of all enactments for the time being in force, form part of the agricultural grant for that year, and the amount of the grant under the said subsection shall be treated in the same manner as the sum certified under section 48 of the Act of 1898 as payable to the council during that year, and, accordingly, every enactment which applies to the sum so certified (whether applying before or after the issue of such sum) shall, subject to the provisions of this Act, apply to the said amount. | ||
(4) Where a contribution in lieu of rates on agricultural land occupied by a State authority for the public service is made to the council of a county out of moneys provided by the Oireachtas and, in reckoning the amount of the contribution, credit is taken for the amount of the allowances to which the State authority, if it were the rated occupier of the land, would be entitled under this Act, the Minister for Finance may make to the council as part of the additional grant referred to in subsection (2) of this section a grant of an amount equal to the amount of such allowances. | ||
(5) In this section the expression “State authority” means an authority being a Minister of State or the Commissioners of Public Works in Ireland. |