Local Government (Rateability of Rents) (Abolition) Act, 1971

Abolition of rateability of certain rents.

1.—(1) A person receiving rent in respect of a hereditament which is exempted from rating under section 63 of the Poor Relief (Ireland) Act, 1838 , shall not be liable to be rated in respect of the rent, and that section shall be construed and have effect accordingly.

(2) This section and section 3 of this Act shall come into operation on the 1st day of April, 1971.