Valuation (Amendment) Act 2015
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Amendment of Schedule 4 to Principal Act | ||
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39. Schedule 4 to the Principal Act is amended— | ||
(a) by inserting the following after paragraph 4: | ||
“4A. (1) Any building or part of a building used exclusively for community sport, and otherwise than for profit and not being the premises of a club for the time being registered under the Registration of Clubs (Ireland) Act 1904 . | ||
(2) In this paragraph ‘community sport’ means sport, the principal participants in which are— | ||
(a) inhabitants of the locality in which the building concerned (or part of the building concerned) is situate, | ||
(b) inhabitants of localities neighbouring the first-mentioned locality, or | ||
(c) in the case of sporting activities involving teams and with the consent of those responsible in the first-mentioned locality for organising sporting activities in that locality, persons from any geographical area. | ||
4B. (1) Any building or part of a building used exclusively for community sport and otherwise than for profit, and being the premises of a club for the time being registered under the Registration of Clubs (Ireland) Act 1904, but not including any building or part of a building— | ||
(a) used on a regular or occasional basis for the sale or consumption of alcohol or in conjunction with the sale or consumption of alcohol, or | ||
(b) used directly or indirectly in the generation of income, not being— | ||
(i) club membership fees, | ||
(ii) income received from community organisations for the use of the building or part for community purposes, or | ||
(iii) income received from participants in community sport for the use of the building or part for the purposes of community sport. | ||
(2) In this paragraph ‘community sport’ has the same meaning as it has in paragraph 4A of this Schedule but with the modification that, in the case of subparagraph (1)(b)(iii) of this paragraph, the definition of that expression in that paragraph 4A shall be read as if for ‘the principal participants in which are—’ there were substituted ‘the principal participants in which are, ordinarily—’.”, | ||
(b) in paragraph 12A (inserted by the Local Government Reform Act 2014 ) by inserting “, but in this paragraph ‘harbour’ does not include a harbour in respect of which a company has been established pursuant to section 7 of the Harbours Act 1996 ” after “wherever situate”, | ||
(c) in paragraph 14(b), by inserting “, other than a body in relation to which such defrayal occurs by reason of the Nursing Homes Support Scheme Act 2009 ” after “Exchequer”, and | ||
(d) by inserting the following after paragraph 21 (inserted by the Water Services Act 2014 ): | ||
“22. Any land, building or part of a building used exclusively for the provision of early childhood care and education, and occupied by a body which is not established and the affairs of which are not conducted for the purpose of making a private profit.”. |