Rates on Agricultural Land (Relief) Act, 1976

Extension of allowances to certain lands in urban areas.

2.—(1) Where after the passing of this Act the boundary of a county borough, borough or urban district is extended so as to include hereditaments of agricultural land which before the extension formed part of a county health district, the allowances provided under the Rates on Agricultural Land (Relief) Acts, 1939 to 1976, shall, subject to subsection (2) of this section, be made to occupiers of such hereditaments by the local authority whose boundary has been so extended, and such portion of the agricultural grant as may be necessary to enable that authority to make such allowances without loss to itself shall be paid by the Minister for Finance to the authority.

(2) Subsection (1) of this section shall apply to a hereditament only for so long as it continues to be used solely or mainly for agricultural purposes, that is to say, as arable, meadow or pasture ground or as woodlands, market gardens or nursery grounds.

(3) Sections 21 (1) and 21 (2) of the Local Government Act, 1946 , section 69 (1) of the Local Government (Dublin) Act, 1930 , section 28 (1) of the Limerick City Management Act, 1934 , section 27 (1) of the Waterford City Management Act, 1939 , and section 19 (1) of the Cork City Management (Amendment) Act, 1941 , shall not apply to hereditaments referred to in subsection (1) of this section.