Local Government (Financial Provisions) Act, 1978

Levying and recovery of rates pending an application or appeal.

8.—A rating authority may levy and recover any sum due on account of any rate made by the authority notwithstanding any pending application or appeal under this Act but where the application or appeal is not withdrawn then on the determination thereof the following provisions, where appropriate, shall apply:

(a) where on the determination of an application under subsection (1) or (3) of section 7 of this Act the application is allowed, the authority shall, as soon as may be after the determination comes into force, make to the applicant such refund (if any) as is consequentially appropriate, and

(b) where on the determination of an application or appeal under the said section 7 a specified valuation is altered, then the authority shall, if the specified valuation is increased repay any sum paid in respect of the rate in excess of the sum which would have been payable if the specified valuation had originally stood as altered on the application or appeal, and if the specified valuation is reduced, the relevant allowance under section 3 or 4 of this Act shall be reduced by an amount equal to the rate in the pound on the amount of the reduction.