No. 4/1928:

LOCAL GOVERNMENT (RATES ON SMALL DWELLINGS) ACT, 1928

ARRANGEMENT OF SECTIONS

1 Definitions.

2 Extension of definition of small dwelling.

3 Application of Act.

4 Rating of owner of small dwelling.

5 Relief of agents and trustees.

6 Increase of rent where owner rated.

7 Adjustment of rent in certain cases.

8 Relief in respect of unoccupied premises.

9 Rates on small dwellings owned by rating authority.

10 Discount on punctual payment of rate.

11 General provisions as to increases and reductions of rent.

12 Relation of this Act to local and private Acts.

13 Short title.

AN ACT TO MAKE PROVISION FOR THE RATING OF THE OWNERS OF SMALL DWELLINGS IN LIEU OF THE OCCUPIERS THEREOF IN THE CASE OF RATES WHICH BUT FOR THIS ACT WOULD BE MADE ON SUCH OCCUPIERS AND TO MAKE PROVISION FOR THE ADJUSTMENT OF RENTS AND OTHER MATTERS CONNECTED WITH THE RATING OF SUCH OWNERS.

[17th June, 1928]

BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—

1.—(1) In this Act—

the expression "rating authority" means the council of a county, a county or other borough, or an urban district;

the expression "small dwelling" means a hereditament or tenement separately valued under the Valuation Acts whereof the valuation under those Acts does not exceed six pounds and the whole or any part of which is structurally adapted for use as a dwelling, and also includes any other hereditament or tenement which by virtue of any other provision of this Act is for the time being a small dwelling for the purposes of this Act;

the word "owner" means, as the case may require, either the person for the time being receiving (whether on his own account or as agent or trustee for another) in respect of the small dwelling in relation to which the expression is used a rent equal to or exceeding the valuation under the Valuation Acts of such dwelling or the person who would for the time being so receive in respect of such dwelling a rent equal to or exceeding the said valuation if such dwelling were let at such a rent.

(2) The valuation of a hereditament or tenement which is a new building within the meaning of section 69 of the Local Government Act, 1925 (No. 5 of 1925) and section 11 of the Local Government Act, 1927 (No. 3 of 1927) shall for the purposes of this section be taken to be the valuation thereof before such valuation is reduced under those sections, and the valuation of a hereditament or tenement the valuation of which is reducible under section 12 of the Local Government Act, 1927 , shall for the purposes of this section be taken to be the valuation thereof before such valuation is reduced under the said section 12.

(3) Every house or cottage which was or shall be erected or provided under the Housing of the Working Classes (Ireland) Acts, 1890 to 1919, or under the Labourers (Ireland) Acts, 1883 to 1919, shall be a small dwelling for the purposes of this Act so long as it is owned by an authority having power to erect or provide houses under those Acts or any of them.

(4) In the case of a small dwelling which at the making of a rate to which this Act applies is or is included in a holding to which the Land Act, 1923 , applies the person who is then the occupier of the small dwelling shall be the owner thereof for the purposes of this Act in respect of such rate.

2.—(1) The Minister may, if he so thinks fit, on the application of the council of a county or other borough by order extend the limit of valuation of small dwellings under this Act from six pounds to such greater sum not exceeding twelve pounds as he shall think fit and may, if he so thinks fit, on the application of such council by order at any time revoke such order.

(2) So long as an order under this section is in force in respect of a county or other borough the expression "small dwelling" in this Act shall mean in relation to such borough a hereditament or tenement separately valued under the Valuation Acts whereof the valuation under those Acts does not exceed the sum fixed in that behalf by such order and the whole or any part of which is actually used or is adapted for use as a dwelling.

(3) Every order made under this section shall be published forthwith in two newspapers circulating in the county or other borough to which such order relates or in two separate issues of one newspaper so circulating.

3.—This Act applies to every rate made by a rating authority which is made for the service of the local financial year ending on the 31st of March, 1930, or any subsequent local financial year and which (save as is otherwise provided by this Act or any other Act in respect of particular classes of rateable property) is made on the occupier of the rated property.

4.—(1) Every rate to which this Act applies made in respect of a small dwelling shall be made on the owner of such dwelling and, save where the owner is also the occupier, no such rate shall be made on the occupier of such dwelling.

(2) Whenever a rate is made by virtue of this section on the owner of a small dwelling and the name of such owner is not fully known or is not known at all to the rating authority by whom such rate is made, such owner may be described in such rate by the words "the owner" without any name or addition.

(3) A rate made by virtue of this section on the owner of a small dwelling shall not be invalidated by any error or defect in the statement of the name of such owner or by the use of the description "the owner" without any name or addition, and every such rate shall be recoverable from such owner notwithstanding such error defect or the use of such description.

(4) Whenever a rate is made by virtue of this section on the owner of one or more small dwellings, the rating authority by whom such rate is made shall furnish to such owner (as the case may require) particulars of such rate in respect of such small dwelling or separate particulars of such rate in respect of each such small dwelling, and such particulars shall be deemed to have been duly so furnished if the same are transmitted by post to or left at the address appearing in the rate book of such owner or, where such address is uncertain or the address of such owner does not appear in the rate book, are transmitted by post to or left at the small dwelling to which they relate.

(5) Notwithstanding anything to the contrary contained in any other Act, every rate made by virtue of this section on the owner of a small dwelling shall be payable by such owner and on his default by any subsequent owner of such small dwelling from whom such rate is demanded and by no other person.

(6) Save as is otherwise provided by this Act every rate made by virtue of this section on the owner of a small dwelling may be recovered from such owner or a subsequent owner liable to pay the same by all or any of the remedies (except distraint on the goods of a person other than such owner or subsequent owner) by which such rate could be recovered from the occupier or a subsequent occupier respectively of such dwelling if such rate had been made on such occupier and this Act had not been passed and, in the case of a rate which when made on an occupier is not recoverable from a subsequent occupier, may be recovered from a subsequent owner liable to pay the same by all or any of the remedies (except as before excepted) by which poor-rate made on an occupier is recoverable from a subsequent occupier.

(7) It shall not be lawful for a rating authority to commence any proceedings for the recovery from a subsequent owner of a rate made by virtue of this section on the owner of a small dwelling after the expiration of two years from the making of such rate.

5.—(1) Save as is otherwise provided by this section a rate made by virtue of this Act on an owner of a small dwelling who is not beneficially entitled to such small dwelling shall not be recoverable from such owner.

(2) Whenever a rate is made by virtue of this Act on the owner of a small dwelling and such owner is not beneficially entitled to such small dwelling and such rate is in arrear and unpaid for whichever of the following periods is the longer, that is to say, four months from the making of such rate or three months from the furnishing in accordance with this Act to such owner of particulars of such rate, the following provisions shall apply and have affect, that is to say:—

( a ) it shall be lawful for the rate collector by whom such rate is collectable to serve either personally or by post on such owner a notice restraining him for so long as any part of such rate remains unpaid from paying to the person beneficially entitled to such small dwelling any rents or profits received (whether before or after the service of such notice) by such owner out of or in respect of such small dwelling;

( b ) when such notice has been served such owner shall, to the extent of all rents and profits issuing out of such small dwelling and either received by him before and still in his hands at the service of such notice or received by him after such service, be liable to pay such rate and the same shall be recoverable from him accordingly by all or any of the remedies authorised by this Act;

( c ) the receipt of a rate collector by whom such rate is collectable for a payment made by such owner on account of the said rate after the service of such notice on him shall, as against the person beneficially entitled to such small dwelling and notwithstanding any direction given by such person, be a good discharge to such owner for moneys received by him for the use of or in trust for such person up to the amount of such payment;

( d ) if such notice as aforesaid cannot conveniently be served on such owner or the rating authority by whom such rate was made is of opinion (whether before or after the service of such notice) that the amount of such rate so in arrear or some part of such amount is or probably will be irrecoverable from such owner, it shall be lawful for the rate collector by whom such rate is collectable to serve either personally or by post on the occupier of such small dwelling a notice stating the amount of the said rate then unpaid and requiring such occupier to pay to such rate collector or his successor in office all rent then due or thereafter to become due by him to such owner until the said amount of the said rate is by such payment or otherwise discharged;

( e ) the service of such notice as aforesaid on such occupier shall operate to transfer to such rate collector and his successors in office the exclusive right to recover, receive and give a discharge for the rent required by such notice to be paid to such rate collector or his successor in office.

6.—(1) Whenever a rate to which this Act applies is made by virtue of this Act on the owner of a small dwelling every gale of rent which becomes due and payable by an occupier of such small dwelling in respect of such small dwelling (whether together with or without other premises) during the twelve months hereinafter specified shall be increased by an amount which bears the same proportion to the amount of such rate as the period in respect of which such gale is payable bears to one year.

(2) The twelve months mentioned in the foregoing sub-section shall be the twelve months commencing at whichever of the following times is the later, that is to say, the expiration of one month from the making of the rate or the expiration of fourteen days from the furnishing in accordance with this Act to the owner of the small dwelling in relation to which the said twelve months are being calculated of particulars of such rate in respect of such small dwelling.

(3) All rent liable to be increased under this section shall as so increased be payable and recoverable in the same manner and by the same means as such rent would have been payable and recoverable if the same had not been so increased.

(4) Every contract not to increase a rent liable to be increased under this section or not to enforce the payment of such increase or to allow a deduction or set off against such increase or any part thereof or to indemnify the person liable to pay such increased rent against such increase or any part thereof or other wise operating to relieve the person liable to pay such increased rent from the payment of such increase or any part thereof shall be void.

(5) In the application of section 8 of the Increase of Rent and Mortgage Interest (Restrictions) Act, 1923 (No. 19 of 1923) to a small dwelling the following provisions shall have effect, that is to say:—

( a ) the word "rates" in paragraph (b) of sub-section (1) of the said section 8 shall not include a rate made by virtue of this Act on the owner of such small dwelling, and

( b ) the amount by which the rent of such small dwelling is for the time being increased by virtue of this section shall be reckoned and included in the calculation under the said section 8 of the amount by which the rent of such small dwelling may exceed the standard rent.

7.—(1) Whenever a small dwelling is on the 1st day of April, 1929, held (whether together with or without other premises) under a lease which binds or purports to bind the lessor to pay or allow a deduction or set off against or indemnify the lessee against or otherwise to relieve the lessee from the rates payable in respect of such dwelling, all rent payable under such lease in respect of a period commencing on or after the 1st day of April, 1929, shall be reduced—

( a ) in the case of an annual rent by an amount equal to the amount of the rates in respect of such small dwelling for the local financial year commencing on the 1st day of April, 1928, to which the relief afforded or purported to be afforded to the lessee by such lease extended or purported to extend, and

( b ) in the case of any rent other than an annual rent, by an amount which bears to the rates in respect of such small dwelling for the local financial year commencing on the 1st day of April, 1928, to which the relief afforded or purported to be afforded to the lessee by such lease extended or purported to extend the same proportion as the period by reference to which such rent is calculated bears to one year.

(2) In this section the word "lease" includes any contract of tenancy whether in writing or verbal whereby the relation of landlord and tenant is created, and the words "lessor" and "lessee" respectively include the landlord of and the tenant under such tenancy.

8.—(1) Whenever a rate is required by this Act to be made on the owner of a small dwelling and at the time of making such rate such small dwelling is unoccupied within the meaning of this section, section 12 of the Poor Relief (Ireland) Act, 1862, shall apply to such rate whether such rate is or is not poor-rate but subject to the modification that no portion of such rate shall be recoverable by virtue of that section from an occupier of such dwelling who is not also the owner thereof.

(2) Neither section 180 of the Towns Improvement Clauses Act, 1847, nor the proviso to section 60 of the Towns Improvement (Ireland) Act, 1854, nor (save as is otherwise expressly provided by this section) section 12 of the Poor Relief (Ireland) Act, 1862, shall apply in respect of the making of a rate on a small dwelling which is required by this Act to be made on the owner of such dwelling.

(3) Whenever a rate is made by virtue of this Act on the owner of a small dwelling and such dwelling becomes and continues unoccupied within the meaning of this section during a continuous period of not less than three months within the local financial year for the service of which such rate is made, the person who is liable to pay or 'has paid such rate shall be entitled to claim and receive from the rating authority by whom such rate was made an allowance or refund (as the case may require) in respect of such rate of one-twelfth of such rate in respect of every completed month (reckoned from any day of one month to the corresponding day of the next month) during which such dwelling is so unoccupied.

(4) The Poor Law Acts (Ireland) Amendment Act, 1890, shall not apply to any rate which is made by virtue of this Act on the owner of a small dwelling.

(5) The following provisions shall apply in respect of every small dwelling to which the Increase of Rent and Mortgage Interest (Restrictions) Acts, 1923 and 1926, for the time being apply, that is to say:—

( a ) section 16 of the Increase of Rent and Mortgage Interest (Restrictions) Act, 1923 (No. 19 of 1923) and section 9 of the Increase of Rent and Mortgage Interest (Restrictions) Act, 1926 (No. 24 of 1926) shall not apply to such dwelling;

( b ) such dwelling shall not at any time while the said Acts apply to it be deemed to be unoccupied within the meaning of this section and, if in fact so unoccupied, shall be deemed to be in the occupation of the owner thereof;

( c ) whenever the owner of such dwelling has paid a rate made by virtue of this Act on him in respect of such dwelling and, during a continuous period of not less than three months within the local financial year for the service of which such rate is made, such dwelling is deemed by virtue of this section to be in the occupation of the owner thereof and is unoccupied for the purpose of the execution of additions, alterations, or repairs thereto or because the owner is bona fide unable to obtain a suitable tenant therefor at the maximum rent for the time being permitted under the said Acts, such owner shall be entitled to claim and receive from the rating authority by whom such rate was made a refund in respect of such rate of one-twelfth of such rate in respect of every completed month (reckoned from any day of one month to the corresponding day of the next month) of the said continuous period but not exceeding in the whole or in the aggregate one half of such rate.

(6) A small dwelling shall not be deemed to be unoccupied within the meaning of this section during any period in respect of which a person other than the owner thereof is entitled to the occupation of such dwelling and pays to such owner rent therefor.

9.—Wherever a rating authority is the owner of a small dwelling such rating authority shall not make in respect of such small dwelling any rate which would by this Act be required to be made on the owner of such small dwelling, but nevertheless in every such case all the provisions of this Act in relation to the increase of the rent of a small dwelling on the owner of which a rate is made by virtue of this Act shall apply to such small dwelling as fully as if such rate were actually made in respect thereof and the amount of every increase made under the said provisions in the rent of such small dwelling shall when received by such rating authority be applied by them for the purposes for which such rate in respect of such small dwelling would be applicable.

10.—(1) Whenever the owner of a small dwelling who is not also the occupier of such dwelling pays to the rating authority or to a person on their behalf nine-tenths of the amount of a rate made by virtue of this Act on him in respect of such dwelling within three months after the making of such rate or within two months after the furnishing to him in accordance with this Act of particulars of such rate in respect of such dwelling, such rate shall be deemed to have been fully paid and satisfied by such payment and such payment shall be accepted by such rating authority or such person accordingly.

(2) The provisions of this section shall be in addition to and not in substitution for the provisions of any other enactment (whether public, general, local, or personal, public or private) enabling a rate to be discharged by payment of a fraction thereof within a limited time, but not so as to entitle any person to relief under this section and under such other enactment in respect of the same rate.

11.—(1) In calculating the amount of any increase or reduction to be made in any rent in pursuance of this Act any fraction of a penny less than a halfpenny shall be disregarded and any fraction of a penny equal to or greater than a halfpenny shall be reckoned as a penny.

(2) Where a rent is liable to be increased, or reduced under this Act in respect of different premises, rates, or events or is liable to be increased under one section and reduced under another section of this Act, all such increases and reductions shall be independent and cumulative.

12.—Whenever the provisions of this Act are inconsistent with the provisions of any local or private Act the provisions of this Act shall to the extent of such inconsistency be in substitution for and shall override the provisions of such local or private Act.

13.—This Act may be cited as the Local Government (Rate on Small Dwellings) Act, 1928.