Farm Tax Act, 1985

Payment of farm tax.

11.—(1) Farm tax shall be due and payable on the date that is two weeks after the date on which it is demanded.

(2) (a) A local authority shall, in respect of each year, as soon as may be after—

(i) the expiration of the period specified in section 12 (2) of this Act, or

(ii) if a date is prescribed under paragraph (b) of this subsection for that year, the date so prescribed,

by notice in writing sent by post or given to each person who stands entered in the relevant classification list as the occupier of a taxable farm, or part of a taxable farm, in its functional area on the date on which the rate of farm tax for that year is prescribed under section 9 (4) of this Act, notify the person of the amount of farm tax payable by him for that year in respect of the taxable farm or part and require payment thereof by the person to the local authority in accordance with this Act, and the date on which the notice is posted or, as the case may be, given to the person shall be deemed, for the purposes of subsection (1) of this section, to be the date on which farm tax in respect of the taxable farm or part is demanded.

(b) A date may be prescribed for the purposes of paragraph (a) of this subsection for any year, being a year during the period from the passing of this Act to the end of the year immediately following that in which the compilation of the classification lists is completed.

(3) (a) Where regulations under paragraph (b) of this subsection are for the time being in force, the occupier of a taxable farm may, subject to compliance with such conditions as may from time to time be specified by the local authority or local authorities in whose functional area or functional areas the farm is situated and any regulations under paragraph (b) of this subsection, in lieu of paying farm tax in respect of the farm in accordance with subsection (1) of this section, pay it to the local authority or local authorities in accordance with this subsection.

(b) The Minister may make regulations for the purposes of paragraph (a) of this subsection and such regulations may, without prejudice to the generality of the foregoing, make provision for all or any of the following:

(i) for enabling farm tax to be paid in instalments,

(ii) the specifying of conditions (including the specifying of conditions by a local authority) subject to which a person may pay farm tax in instalments under this subsection and the conditions which may be so specified,

(iii) the manner of calculating the amount and number of such instalments and the dates on which they are payable, including provision for their payment in advance of the prescription of the relevant rate of farm tax,

(iv) the manner in which such instalments shall be paid,

(v) in a case where an instalment of farm tax is not paid on or before the date on which it is payable under the regulations, for the payment of the farm tax, or so much thereof as is unpaid, on such date as may be specified by the local authority, being a date not earlier than the date on which the farm tax would have been payable under subsection (1) of this section.

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

(4) (a) Where an appeal or application has been brought under section 6 or 7 of this Act and the appeal or application has not been finally determined and the relevant classification list or classification lists has or have not been amended appropriately where necessary, farm tax in respect of the relevant taxable farm shall be calculated and paid in accordance with section 9 of this Act.

(b) Where an appeal has been brought under section 8 (3) of this Act and the appeal has not been finally determined, farm tax in respect of the relevant taxable farm shall, pending such determination, be calculated and paid as if the appeal had not been brought.

(5) Where, in consequence of the amendment of a classification list pursuant to an appeal or application under the said section 6 or 7 that has been finally determined or in consequence of the variation of an apportionment under section 3 (2) of this Act pursuant to an appeal under section 8 (3) of this Act that has been finally determined, there has been a payment of farm tax by a person not liable to make such a payment or an overpayment of farm tax, the local authority concerned shall pay to the person who made the payment or overpayment the amount thereof.

(6) Where, in consequence of such an amendment or variation as aforesaid, an amount in respect of farm tax, or additional farm tax or interest payable thereon under this Act, falls to be paid by a person, the local authority concerned shall, by notice in writing sent by post or given to the person, inform the person of the amount and that amount shall be due and payable by the person to the local authority two weeks after the date of the receipt of such notice.

(7) (a) Where an amount of farm tax is due and unpaid for a period of more than two months after the date on which it is due and payable under this Act, the person liable to pay the amount aforesaid shall pay to the local authority concerned simple interest, without deduction of income tax, on the amount calculated at the rate of 1¼ per cent. for each month or part of a month of the period and such interest shall be due and payable two weeks after the date on which the local authority concerned, by notice in writing sent by post or given to the person aforesaid, requires payment of the interest.

(b) A payment on account of farm tax shall be applied—

(i) if there is interest due on the tax at the date of the payment, to the discharge, so far as may be, of the interest so due, and

(ii) if there is any balance of the payment remaining, to the discharge of so much of the tax as is equal to that balance.

(c) A local authority may, if it is satisfied that it is appropriate to do so, remit all or part of any amount payable to it under paragraph (a) of this subsection.

(8) Where, in the opinion of a local authority, payment of farm tax, or of interest payable thereon under this Act, at a particular time by a particular person by whom it is payable would cause undue hardship to the person, the local authority may, by notice in writing sent by post or given to the person, suspend action or further action under this Act to secure payment of the whole or part of the amount of the tax or the interest aforesaid for such period as may be specified in the notice and where, in relation to any amount of farm tax, there is a suspension under this subsection for any period—

(a) subsection (7) of this section shall not apply, in respect of that period, to that amount, and

(b) section 21 (other than subsection (5)) of this Act shall, notwithstanding the suspension, continue to apply in relation to that amount during that period.

(9) An appeal or application referred to in subsection (4) or (5) of this section shall be deemed, for the purposes of those subsections, to be finally determined—

(a) in case an appeal under subsection (2) of section 8 of this Act has not been brought in relation to the determination of the appeal or application, upon the expiration of the time for instituting such an appeal,

(b) in case an appeal has been brought under the said subsection (2) in relation to such determination, but an appeal under subsection (4) of the said section 8 in relation to the matter has not been brought, upon the expiration of the time for instituting an appeal under the said subsection (4),

(c) in case an appeal has been brought under the said subsection (4) in relation to such determination, upon the determination of the appeal,

(d) in case an appeal has been brought under subsection (3) of the said section 8

(i) if an appeal under the said subsection (4) from the determination of the first-mentioned appeal has not been brought, upon the expiration of the time for instituting such an appeal, and

(ii) if an appeal has been brought under the said subsection (4) from such a determination, upon the determination of the appeal.