Local Government (Rates) Act, 1970

Regulations.

5.—(1) The Minister may make regulations for the purposes of sections 2 and 4 of this Act.

(2) Regulations for the purposes of section 2 of this Act may, in particular and without prejudice to the generality of subsection (1) of this section provide for all or any of the following matters—

(a) the procedure to be followed by a rating authority in making or amending a scheme under the said section 2;

(b) the period in relation to which such a scheme may be made;

(c) providing that such a scheme shall require the consent (which may be general or particular) of the Minister;

(d) the considerations to be taken into account by a rating authority in determining the classes of persons or the classes of hereditaments to which such a scheme shall apply;

(e) the conditions subject to which rates (or portion thereof) may be waived under such a scheme;

(f) the implementation of such a scheme;

(g) providing for the application of such a scheme to small dwellings within the meaning of the Local Government (Rates on Small Dwellings) Act, 1928 , or to specified classes of such small dwellings, and for appropriate adjustment of rents under that Act.

(3) Without prejudice to the generality of subsection (1) of this section, regulations for the purposes of section 4 of this Act may make provision for all or any of the following matters—

(a) the specifying of conditions (including the specifying of conditions by a rating authority) subject to which a person may pay rates in instalments, and the conditions which may be so specified;

(b) the manner of calculating the amount and number of instalments and the dates on which they are payable, including provision for payments in advance of the making of the rate;

(c) the manner in which instalments shall be paid.

(4) Different regulations may be made under this section for different circumstances and different classes of cases.

(5) Every regulation under this Act shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the regulation is passed by either such House within the next twenty-one days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.