Rates on Agricultural Land (Relief) Act, 1946

The employment allowance.

7.—(1) Where an adult workman, or each of two or more adult workmen, was, during the whole of the qualifying period for a financial year to which this Act applies, at work on agricultural land in the rating area of the council of a county, then—

(a) the council shall, subject to the provisions of this section, make to the person rated in respect of the land an allowance in respect of each adult workman, to be called “employment allowance”;

(b) the amount of the allowance shall, subject to paragraph (c) of this subsection, be calculated at the rate of ten shillings in the pound on the remaining valuation of the tenement which includes that land;

(c) the allowance shall not exceed the sum of six pounds ten shillings;

(d) the aggregate of the employment allowances shall not exceed an amount equal to four-fifths of the general rate in the pound on each part of the remaining valuation.

(2) The provisions of section 8 of the Act of 1939, other than provisions relating to the amount of an allowance or the time for making claims under that section, shall apply to employment allowance.

(3) A claim for employment allowance in respect of a financial year may be made at any time prior to the 1st day of February of that financial year.

(4) The secretary of the council of a county may from time to time amend a rate or assessment made on a tenement of agricultural land in a rate book kept by the council so as to give effect to the provisions of this section.