Rates on Agricultural Land (Relief) Act, 1946

The primary allowance.

5.—(1) The council of a county shall, in each financial year to which this Act applies, make to a person rated in respect of a tenement of agricultural land in the rating area an allowance, to be called “the primary allowance”, under the appropriate subsection of this section.

(2) Where the general rate in the pound is the same in relation to every part of a tenement of agricultural land, the primary allowance in respect of the tenement shall be an amount equal to three-fifths of the general rate in the pound on the specified valuation.

(3) Where the general rate in the pound in relation to every part of a tenement of agricultural land is not the same, but the valuation of the part in relation to which the general rate is the highest is not less than the specified valuation, the primary allowance in respect of the tenement shall be an amount equal to three-fifths of the general rate in relation to that part on the specified valuation.

(4) Where the general rate in the pound in relation to every part of a tenement of agricultural land is not the same and the valuation of the part in relation to which the general rate in the pound is the highest is less than the specified valuation, then—

(a) an allowance shall be made on the valuation of that part;

(b) a further allowance shall then be made on the whole or a portion of the valuation of the part in relation to which the general rate is the next highest, and so on until the total of the valuations on which allowances have been made is equal to the specified valuation;

(c) every allowance to be made under this subsection on the valuation of part of a tenement shall be at an amount equal to three-fifths of the general rate in relation to that part on the said valuation;

(d) the total of the said allowances shall be the primary allowance in respect of the tenement.

(5) In this Act the expression “the remaining valuation” means in relation to a tenement of agricultural land the portion (if any) of the valuation of such tenement in respect of which no allowance is made in the determination under this section of the primary allowance in respect of the tenement.