Rates on Agricultural Land (Relief) Act, 1980

Application of Rates on Agricultural Land (Relief) Act, 1946.

1.—(1) Subject to subsection (2) of this section, the Rates on Agricultural Land (Relief) Act, 1946 , shall apply to the local financial years ending on the 31st day of December, 1980, the 31st day of December, 1981, and the 31st day of December, 1982, with the modification that no employment allowance under section 7 shall be made.

(2) (a) Subject to paragraph (b) of this subsection, a rating authority (within the meaning of the Local Government Act, 1946) shall not apply the Act aforesaid to a person, as respects a local financial year, if the valuation of all the tenements of agricultural land in respect of which he is rated and which are situated—

(i) in the rating area of a county, or

(ii) in a part of the rating area of a county borough, borough or urban district, being a part which before the 2nd day of March, 1976, formed part of a county health district,

equals or exceeds £40.

(b) Paragraph (a) of this subsection shall not have effect in relation to tenements of agricultural land in respect of which the Irish Land Commission is rated:

Provided however that a rating authority shall not apply the said Act to the Irish Land Commission as respects any such tenement if its rateable valuation equals or exceeds £40.