{"id":11994,"date":"2022-06-08T22:04:39","date_gmt":"2022-06-08T22:04:39","guid":{"rendered":"http:\/\/legalblog.ie\/?p=11994"},"modified":"2024-05-01T19:51:18","modified_gmt":"2024-05-01T19:51:18","slug":"local-governing-funding","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/local-governing-funding\/","title":{"rendered":"Local Governing Funding"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/#Council_Funding\" title=\"Council Funding\">Council Funding<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/#Rates\" title=\"Rates\">Rates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/#Service_Charges\" title=\"Service Charges\">Service Charges<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/#Local_Government_Fund\" title=\"Local Government Fund\">Local Government Fund<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/#Local_Property_Tax\" title=\"Local Property Tax\">Local Property Tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/#Motor_Tax\" title=\"Motor Tax\">Motor Tax<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Local_Government_Act_1941\" title=\"Local Government Act 1941\">Local Government Act 1941<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Part_VI_Provisions_in_Relation_to_Borrowing_by_Local_Authorities\" title=\"Part VI Provisions in Relation to Borrowing by Local Authorities\">Part VI Provisions in Relation to Borrowing by Local Authorities<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#83_Local_inquiries\" title=\"83. Local inquiries.\">83. Local inquiries.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#84_Returns_information_etc\" title=\"84. Returns information, etc.\">84. Returns information, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#85_Power_of_inspector_to_visit_premises\" title=\"85. Power of inspector to visit premises.\">85. Power of inspector to visit premises.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#86_Powers_of_inspectors_and_auditors_to_obtain_evidence_etc\" title=\"86. Powers of inspectors and auditors to obtain evidence, etc.\">86. Powers of inspectors and auditors to obtain evidence, etc.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#LOCAL_GOVERNMENT_ACT_1946\" title=\"LOCAL GOVERNMENT ACT 1946\">LOCAL GOVERNMENT ACT 1946<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#2_Definitions\" title=\"2. Definitions.\">2. Definitions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#6_Adaptation_of_existing_enactments\" title=\"6. Adaptation of existing enactments.\">6. Adaptation of existing enactments.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#10_Areas_of_charge_of_expenses_of_council_of_county\" title=\"10. Areas of charge of expenses of council of county.\">10. Areas of charge of expenses of council of county.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#11_Obtaining_of_funds_by_council_of_county\" title=\"11. Obtaining of funds by council of county.\">11. Obtaining of funds by council of county.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#89_Temporary_appointment_of_specially_qualified_inspector_to_hold_local_inquiry\" title=\"89. Temporary appointment of specially qualified inspector to hold local inquiry.\">89. Temporary appointment of specially qualified inspector to hold local inquiry.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#90_Separate_appearance_at_local_inquiry_by_manager\" title=\"90. Separate appearance at local inquiry by manager.\">90. Separate appearance at local inquiry by manager.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#91_Contribution_towards_costs_and_expenses_in_relation_to_local_inquiry\" title=\"91. Contribution towards costs and expenses in relation to local inquiry.\">91. Contribution towards costs and expenses in relation to local inquiry.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Local_Government_Act_1955\" title=\"Local Government Act 1955\">Local Government Act 1955<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#2_Definitions-2\" title=\"2. Definitions.\">2. Definitions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#38_International_circulation_of_mechanically_propelled_vehicles\" title=\"38. International circulation of mechanically propelled vehicles.\">38. International circulation of mechanically propelled vehicles.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Provisions_Relating_to_Local_Finance\" title=\"Provisions Relating to Local Finance\">Provisions Relating to Local Finance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#49_Making_of_charge\" title=\"49. Making of charge.\">49. Making of charge.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#LOCAL_GOVERNMENT_FINANCIAL_PROVISIONS_ACT_1978\" title=\"LOCAL GOVERNMENT (FINANCIAL PROVISIONS) ACT, 1978\">LOCAL GOVERNMENT (FINANCIAL PROVISIONS) ACT, 1978<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Interpretation\" title=\"Interpretation.\">Interpretation.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Specified_valuation\" title=\"Specified valuation.\">Specified valuation.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Allowances_in_relation_to_rates_for_a_local_financial_year_other_than_the_specified_such_year\" title=\"Allowances in relation to rates for a local financial year other than the specified such year.\">Allowances in relation to rates for a local financial year other than the specified such year.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Allowances_in_relation_to_rates_for_specified_local_financial_year\" title=\"Allowances in relation to rates for specified local financial year.\">Allowances in relation to rates for specified local financial year.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Allowances_by_certain_landlords_to_certain_tenants\" title=\"Allowances by certain landlords to certain tenants.\">Allowances by certain landlords to certain tenants.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Applications_and_appeals\" title=\"Applications and appeals.\">Applications and appeals.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Levying_and_recovery_of_rates_pending_an_application_or_appeal\" title=\"Levying and recovery of rates pending an application or appeal.\">Levying and recovery of rates pending an application or appeal.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Grants_to_rating_authorities_etc\" title=\"Grants to rating authorities, etc.\">Grants to rating authorities, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Power_of_limitation_with_regard_to_local_authority_finance\" title=\"Power of limitation with regard to local authority finance.\">Power of limitation with regard to local authority finance.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Ministers_sanction_required_as_regards_certain_authorisations_under_Act_of_1955\" title=\"Minister&#8217;s sanction required as regards certain authorisations under Act of 1955.\">Minister&#8217;s sanction required as regards certain authorisations under Act of 1955.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Certain_particulars_need_not_be_entered_in_rate_book\" title=\"Certain particulars need not be entered in rate book.\">Certain particulars need not be entered in rate book.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Making_of_rate\" title=\"Making of rate.\">Making of rate.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Local_authorities_estimate_of_expenses\" title=\"Local authorities&#8217; estimate of expenses.\">Local authorities&#8217; estimate of expenses.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Directions_and_instructions_by_Minister_etc\" title=\"Directions and instructions by Minister, etc.\">Directions and instructions by Minister, etc.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#LOCAL_GOVERNMENT_FINANCIAL_PROVISIONS_NO_2_ACT_1983\" title=\"LOCAL GOVERNMENT (FINANCIAL PROVISIONS) (NO. 2) ACT, 1983\">LOCAL GOVERNMENT (FINANCIAL PROVISIONS) (NO. 2) ACT, 1983<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Interpretation-2\" title=\"Interpretation.\">Interpretation.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Local_authorities_enabled_to_make_certain_charges\" title=\"Local authorities enabled to make certain charges.\">Local authorities enabled to make certain charges.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Amount_and_payment_of_charges_made_by_virtue_of_section_2\" title=\"Amount and payment of charges made by virtue of section 2.\">Amount and payment of charges made by virtue of section 2.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Section_2_not_to_apply_as_regards_certain_services\" title=\"Section 2 not to apply as regards certain services.\">Section 2 not to apply as regards certain services.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Waiver_of_charges_made_by_virtue_of_section_2\" title=\"Waiver of charges made by virtue of section 2.\">Waiver of charges made by virtue of section 2.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Further_provisions_relating_to_charges_made_by_virtue_of_section_2\" title=\"Further provisions relating to charges made by virtue of section 2.\">Further provisions relating to charges made by virtue of section 2.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Set-off\" title=\"Set-off.\">Set-off.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Amendment_of_section_65A_of_Public_Health_Ireland_Act_1878\" title=\"Amendment of section 65A of Public Health (Ireland) Act, 1878.\">Amendment of section 65A of Public Health (Ireland) Act, 1878.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Grants_to_rating_authorities_etc-2\" title=\"Grants to rating authorities, etc.\">Grants to rating authorities, etc.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-51\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#LOCAL_GOVERNMENT_FINANCIAL_PROVISIONS_ACT_1997\" title=\"LOCAL GOVERNMENT (FINANCIAL PROVISIONS) ACT, 1997\">LOCAL GOVERNMENT (FINANCIAL PROVISIONS) ACT, 1997<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-52\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Interpretation-3\" title=\"Interpretation.\">Interpretation.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-53\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Retention_of_car_tax_by_local_authorities\" title=\"Retention of car tax by local authorities.\">Retention of car tax by local authorities.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-54\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Local_Government_Equalisation_Fund\" title=\"Local Government (Equalisation) Fund.\">Local Government (Equalisation) Fund.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-55\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Payments_into_the_Fund_generally\" title=\"Payments into the Fund generally.\">Payments into the Fund generally.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-56\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Payments_out_of_the_Fund_generally\" title=\"Payments out of the Fund generally.\">Payments out of the Fund generally.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-57\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Local_Government_Equalisation_Council\" title=\"Local Government (Equalisation) Council.\">Local Government (Equalisation) Council.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-58\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Closing_of_Central_Motor_Tax_Account_and_payment_into_the_Fund_of_amounts_of_rate_support_grant\" title=\"Closing of Central Motor Tax Account and payment into the Fund of amounts of rate support grant.\">Closing of Central Motor Tax Account and payment into the Fund of amounts of rate support grant.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-59\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Local_variation_of_car_tax_rates\" title=\"Local variation of car tax rates.\">Local variation of car tax rates.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-60\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Deduction_by_local_authority_of_expenses_from_amounts_of_motor_vehicle_tax_and_other_fees_and_duties\" title=\"Deduction by local authority of expenses from amounts of motor vehicle tax and other fees and duties.\">Deduction by local authority of expenses from amounts of motor vehicle tax and other fees and duties.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-61\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Removal_of_power_of_local_authorities_to_make_charges_for_supply_of_water_for_domestic_purposes_etc\" title=\"Removal of power of local authorities to make charges for supply of water for domestic purposes, etc.\">Removal of power of local authorities to make charges for supply of water for domestic purposes, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-62\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Estimates_adopted_by_local_authority_in_local_financial_year_1997_not_affected_by_Act\" title=\"Estimates adopted by local authority in local financial year, 1997, not affected by Act,.\">Estimates adopted by local authority in local financial year, 1997, not affected by Act,.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-63\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Local_Government_Value_for_Money_Unit\" title=\"Local Government (Value for Money) Unit.\">Local Government (Value for Money) Unit.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-64\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Value_for_money_audit\" title=\"Value for money audit.\">Value for money audit.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-65\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Amendment_of_Finance_No_2_Act_1992\" title=\"Amendment of Finance (No 2) Act, 1992 .\">Amendment of Finance (No 2) Act, 1992 .<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-66\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Local_Government_Act_1998\" title=\"Local Government Act 1998\">Local Government Act 1998<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-67\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#1_Interpretation\" title=\"1. Interpretation.\">1. Interpretation.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-68\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#2_Regulations_orders_and_directions\" title=\"2. Regulations, orders and directions.\">2. Regulations, orders and directions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-69\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#3_Local_Government_Fund\" title=\"3. Local Government Fund.\">3. Local Government Fund.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-70\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#4_Payments_into_the_Fund_by_Minister\" title=\"4. Payments into the Fund by Minister.\">4. Payments into the Fund by Minister.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-71\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#5_Payments_into_the_Fund_by_local_authorities\" title=\"5. Payments into the Fund by local authorities.\">5. Payments into the Fund by local authorities.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-72\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#6_Payments_out_of_the_Fund_generally\" title=\"6. Payments out of the Fund generally.\">6. Payments out of the Fund generally.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-73\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#7_Deduction_by_local_authority_of_expenses_from_amounts_of_motor_vehicle_tax_and_other_fees_and_duties\" title=\"7. Deduction by local authority of expenses from amounts of motor vehicle tax and other fees and duties.\">7. Deduction by local authority of expenses from amounts of motor vehicle tax and other fees and duties.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-74\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#8_Amendment_of_Act_of_1952_and_Finance_No_2_Act_1992\" title=\"8. Amendment of Act of 1952 and Finance (No. 2) Act, 1992.\">8. Amendment of Act of 1952 and Finance (No. 2) Act, 1992.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-75\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#LOCAL_GOVERNMENT_FINANCIAL_PROVISIONS_ACT_2000\" title=\"LOCAL GOVERNMENT (FINANCIAL PROVISIONS) ACT, 2000\">LOCAL GOVERNMENT (FINANCIAL PROVISIONS) ACT, 2000<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-76\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Effect_of_Act_of_1983_with_respect_to_power_of_local_authorities_to_make_charges\" title=\"Effect of Act of 1983 with respect to power of local authorities to make charges.\">Effect of Act of 1983 with respect to power of local authorities to make charges.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-77\" href=\"https:\/\/legalblog.ie\/local-governing-funding\/2\/#Validation_of_certain_charges_made_by_local_authorities\" title=\"Validation of certain charges made by local authorities.\">Validation of certain charges made by local authorities.<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Council_Funding\"><\/span>Council Funding<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Local authority funding comes from rates, government grants, and services. The annual rate is based on the residual sum, which is the deficiency in funds in the authority\u2019s budget that is not met from expenditure, state grants, local authorities, or own resources.<\/p>\n<p>City and county councils are empowered to make rates.\u00a0 Town councils, which were former Urban District Councils and Borough Councils, had the power to levy rates.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rates\"><\/span>Rates<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Domestic rates were discontinued under the Local Government Financial Provisions Act 1978.\u00a0 The Supreme Court in 1984 held that the system of valuation of agricultural rates was unconstitutional.\u00a0 It was based on too arbitrary a valuation in reference to the historical Griffith Valuation only.\u00a0 Local authorities are being paid a grant in lieu of agricultural rates.<\/p>\n<p>In 1999 a working group on the reform of rates was established.\u00a0 Its main recommendation included re-enactment and modernisation of legislation;<\/p>\n<ul>\n<li>standardisation of rating law and practice across all authorities; liability to remain with the occupier;<\/li>\n<li>statutory right to pay by instalments;<\/li>\n<li>interest to accrue on outstanding rates;<\/li>\n<li>vacancy charge 50%;<\/li>\n<li>rate only challengeable by judicial review;<\/li>\n<li>rates to be within the tax clearance certificate system.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Service_Charges\"><\/span>Service Charges<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Local Government (Financial Provisions) (No. 2) Act, 1983 empowered local authorities to impose service charges for water, sewage and refuse services.<\/p>\n<p>The imposition of service charges was made a reserved function in 1985.\u00a0 A number of cases challenged the imposition of specific service charges, in which it was held that the charges must be specifically related to particular services. In some cases, a charge is not permissible unless the service is actually provided to the individual concerned.<\/p>\n<p>Other cases held that charges could not be imposed for general public rights, such as the right to connect drains to the sanitary authority&#8217;s sewers.\u00a0 An attempt to collect refuse charges under the provisions which enable local authorities to make the requirements regarding the presentation of waste (requiring particulars showing payment) was held invalid, as it was not intended to be a charging provision.\u00a0 The charge was collectible, but the authority could not refuse to collect the bin.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Local_Government_Fund\"><\/span>Local Government Fund<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Local Government Act 1998 provided for the payment of motor tax revenue to local authorities and established the local government fund. The Minister manages and controls the fund, which consists of such accounts as the Minister may determine.<\/p>\n<p>As soon as may be after the end of each financial year, the Minister shall submit the accounts of the fund to the Comptroller and Auditor General.\u00a0 The Minister shall cause an abstract of the accounts together with the report of the Comptroller and Auditor General to be laid before each House of the Oireachtas.\u00a0 The Minister shall cause the Local Government equalisation fund to be wound up.<\/p>\n<p>The amount of payment into the fund was specified in the base year and may be amended from time to time.\u00a0 The fixed amounts were to be increased by inflation in the absence of legislation otherwise. Certain fees and functions are to be funds of the local authority including duties payable in respect of motor vehicles, motor vehicle testing and licensing fees.<\/p>\n<p>The Minister may authorise payments out of the fund to the local authority in such amounts as he determines to defray expenses incurred by them in performing their functions.<\/p>\n<p>Borrowing money requires ministerial sanction, as does lending money to other local authorities.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Local_Property_Tax\"><\/span>Local Property Tax<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Water Services Act 2017 provides that the Minister for Finance is to pay into the Local Government Fund the local property tax collected during the financial years 2014 to 2017. Commencing in 2018, the Revenue Commissioners shall pay directly into the Local Government Fund an amount equivalent to the local property tax received by them, including any interest or penalties.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Motor_Tax\"><\/span>Motor Tax<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Notwithstanding any other legislation, there was\u00a0 to be paid into the fund by each local authority, the amount of motor vehicle tax, driver licence duties and miscellaneous fees collected in each year.<\/p>\n<p>The Minister for Transport, Tourism and Sport can issue directions in relation to the collection of motor tax. From 1 January 2018, all motor tax collected by the Minister for Transport, Tourism and Sport shall be pa<!--nextpage--><\/p>\n<h2>Local Government Act 1941<\/h2>\n<h4>Part VI Provisions in Relation to Borrowing by Local Authorities<\/h4>\n<h4>83. Local inquiries.<\/h4>\n<p>(1) The Minister may cause such local inquiries to be held as he may consider necessary or desirable for the purposes of any of the powers and duties for the time being conferred or imposed on him.<\/p>\n<p>(2) [The Minister may, if he so thinks fit, certify the amount of the costs of an inquiry caused by him to be held under this or any other Act and, if he does so, he shall include in the certificate a direction for the payment to him of the costs so certified\u2014]<br \/>\n(a) where not more than one local authority is concerned in such inquiry, by such local authority,<\/p>\n<p>(b) where two or more local authorities are concerned in such inquiry by (according as may be specified in such certificate) all or one or more of such local authorities.<\/p>\n<p>(3) A certificate under this section which directs the payment of the costs of a local inquiry by two or more local authorities shall specify the proportion of such costs which shall be paid by each of such local authorities.<\/p>\n<p>(4) Where a local authority fails to pay a sum directed to be paid by a certificate under this section, such sum may be recovered by the Minister as a simple contract debt in any court of competent jurisdiction or may be deducted in whole or in part from any moneys payable by any Minister of State for any purpose whatsoever to such local authority.<\/p>\n<p>(5) The power to deduct under the immediately preceding sub-section of this section from moneys payable to a local authority shall be subject to and without prejudice to the claims of the guarantee fund under the Land Purchase Acts.<\/p>\n<p>(6) For the purposes of this section, the costs incurred in relation to a local inquiry shall include a reasonable charge for the services of any inspector or officer of the Minister engaged in such inquiry and also the necessary expenses of witnesses.<\/p>\n<h4>84. Returns information, etc.<\/h4>\n<p>(1) The Minister may require a local authority to make to him any return or report or to furnish him with any information in relation to their functions which he may consider necessary or desirable for the purposes of any of the powers and duties for the time being conferred or imposed on him in relation to such local authority, and it shall be the duty of such local authority to comply with such requirement.<\/p>\n<p>(2) An inspector of the Minister may require any officer of a local authority to give to such inspector any information in relation to the functions of such officer which such inspector reasonably requires for the purpose of performing the duties imposed on such inspector by the Minister, and it shall be the duty of such officer to comply with such requirement.<\/p>\n<h4>85. Power of inspector to visit premises.<\/h4>\n<p>(1) An inspector of the Minister may for the purpose of the functions imposed on him by the Minister visit and inspect any premises used by a local authority for the purposes of their powers and duties.<\/p>\n<p>(2) Any person who obstructs an inspector of the Minister in the exercise of the power conferred on him by this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a [class E fine]<\/p>\n<h4>86. Powers of inspectors and auditors to obtain evidence, etc.<\/h4>\n<p>(1) An inspector holding a local inquiry pursuant to a direction of the Minister under this or any other Act or a local government auditor auditing the accounts of a local authority may take evidence on oath and for that purpose may administer oaths.<\/p>\n<p>(2) Subject to the provisions of the next following sub-section of this section, an inspector holding a local inquiry pursuant to a direction of the Minister under this or any other Act or a local government auditor auditing the accounts of a local authority may, by giving notice in that behalf in writing to any person, require such person to attend at such time and place as is specified in such notice to give evidence in relation to any matter in question at such inquiry or audit (as the case may be) or to produce any books, deeds, contracts, accounts, vouchers, maps, plans, or other documents in his possession custody or control which relate to any such matter.<\/p>\n<p>(3) The following provisions shall apply and have effect for the purposes of the immediately preceding sub-section of this section, that is to say:\u2014<br \/>\n(a) it shall not be necessary for a person to attend in compliance with a notice given under the said sub-section by an inspector or auditor at a place more than ten miles from such person&#8217;s ordinary place of residence unless such sum as will cover the reasonable and necessary expenses of such attendance have been paid or tendered to such person;<\/p>\n<p>(b) a local authority whose accounts are being audited shall, at the request of the auditor, pay or tender to any person whose attendance the auditor requires under the said sub-section such sum as the auditor considers will cover the reasonable and necessary expenses of such attendance;<\/p>\n<p>(c) a local authority concerned in a local inquiry held or to be held by an inspector pursuant to a direction by the Minister under this or any other Act, shall, at the request of the inspector, pay or tender to any person whose attendance at such local inquiry such inspector requires under the said sub-section such sum as the inspector considers will cover the reasonable and necessary expenses of such attendance;<\/p>\n<p>(d) any person who in compliance with a notice under the said sub-section has attended at any place shall, save in so far as the reasonable and necessary expenses of such attendance have already been paid to him, be paid such expenses if such notice was given by an auditor, by the local authority whose accounts are being audited or, if such notice was given by an inspector for the purposes of a local inquiry, by such local authority concerned in such inquiry as such inspector shall direct, and such expenses, save as aforesaid, shall, in default of being so paid, be recoverable as a simple contract debt in any court of competent jurisdiction;<\/p>\n<p>(e) no person shall be required to produce the title of or any instrument relating to the title of land unless\u2014<br \/>\n(i) in the case of an inquiry, such land is the property of the local authority or of any of the local authorities concerned in such inquiry, or<\/p>\n<p>(ii) in the case of an audit, such land is the property of the local authority whose accounts are being audited;<\/p>\n<p>(f) subject to the provisions of the foregoing paragraph of this sub-section, every person to whom a notice has been given under this sub-section who refuses or wilfully neglects to attend in accordance with such notice or who wilfully alters, suppresses, conceals, or destroys any document to which such notice relates, or who, having so attended, refuses to give evidence or refuses or wilfully fails to produce any document to which such notice relates shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a [class D fine]<\/p>\n<h2>LOCAL GOVERNMENT ACT 1946<\/h2>\n<p>An Act to make further and better provision in relation to local government and to make certain amendments in the law relating to local government.<br \/>\n[7th August, 1946]<br \/>\nBE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:\u2014<br \/>\nPart I<\/p>\n<p>Preliminary and General<br \/>\n1. Short title, collective citation and construction.<br \/>\n(1) This Act may be cited as the Local Government Act, 1946.<\/p>\n<p>(2) The Local Government Acts, 1925 to 1941, and this Act may be cited together as the Local Government Acts, 1925 to 1946.<\/p>\n<p>(3) The Local Government Acts, 1925 to 1941, and this Act shall be construed together as one Act.<\/p>\n<h4>2. Definitions.<\/h4>\n<p>In this Act\u2014<br \/>\nthe expression \u201cthe Act of 1941\u201d means the Local Government Act, 1941 (No. 23 of 1941);<\/p>\n<p>[the expression \u201cthe Authority\u201d has the meaning assigned to it by the Roads Act, 1993;]<\/p>\n<p>the expression \u201ccounty-at-large charges\u201d has the meaning specified in subsection (2) of section 10 of this Act;<\/p>\n<p>the expression \u201cthe county fund\u201d has the meaning specified in section 7 of this Act;<\/p>\n<p>the expression \u201cthe county rate\u201d has the meaning specified in subsection (1) of section 12 of this Act;<\/p>\n<p>the word \u201chereditament\u201d includes a tenement;<\/p>\n<p>the expression \u201cthe Minister\u201d means the Minister for Local Government and Public Health;<\/p>\n<p>the expression \u201cthe municipal fund\u201d, in relation to an urban authority, has the meaning specified in subsection (1) of section 15 of this Act;<\/p>\n<p>the expression \u201cthe municipal rate\u201d, in relation to an urban authority, has the meaning specified in subsection (1) of section 18 of this Act;<\/p>\n<p>the word \u201cprescribed\u201d means prescribed by the Minister by regulations made under this Act;<\/p>\n<p>the expression \u201crating authority\u201d means\u2014<br \/>\n(a) the council of a county,<\/p>\n<p>(b) the corporation of a county borough, or<\/p>\n<p>(c) the urban authority of an urban area;<\/p>\n<p>the expression \u201creserved function\u201d means\u2014<br \/>\n(a) as respects the council of a county or an elective body for the purposes of the County Management Acts, 1940 and 1942, a reserved function for the purposes of the County Management Acts, 1940 and 1942, and<\/p>\n<p>(b) as respects the corporation of a county borough, a reserved function for the purposes of the Acts relating to the management of the borough;<\/p>\n<p>the expression \u201croad authority\u201d means\u2014<br \/>\n(a) the council of a county,<\/p>\n<p>(b) the corporation of a county borough, or<\/p>\n<p>(c) the urban authority of an urban area;<\/p>\n<p>the expression \u201ctown charges\u201d has the meaning specified in subsection (4) of section 10 of this Act;<\/p>\n<p>the expression \u201curban area\u201d means\u2014<br \/>\n(a) a borough other than a county borough, or<\/p>\n<p>(b) an urban district;<\/p>\n<p>the expression \u201curban authority\u201d means the corporation or council (as may be appropriate) of an urban area;<\/p>\n<p>the expression \u201curban charges\u201d has the meaning specified in subsection (3) of section 10 of this Act;<\/p>\n<p>the expression \u201cvoluntary civic improvement fund\u201d means a voluntary civic improvement fund within the meaning of the Local Authorities (Acceptance of Gifts) Act, 1945 (No. 30 of 1945).<\/p>\n<p>3. Commencement.<br \/>\nThis Act shall come into operation on such day or days as may be fixed therefor by order or orders of the Minister either generally or with reference to any particular purpose or provision and different days may be so fixed for different purposes and different provisions of this Act.<br \/>\n4. Regulations.<br \/>\nThe Minister may make regulations prescribing any matter or thing referred to in this Act as prescribed or to be prescribed.<\/p>\n<h4>6. Adaptation of existing enactments.<\/h4>\n<p>(1) The Minister may by order make such adaptations in any enactment or order in force at the passing of this Act and relating to any matter affected by this Act as are in his opinion necessary to enable the enactment to have effect in conformity with this Act.<\/p>\n<p>(2) Every order under this section shall be laid before each House of the Oireachtas as soon as conveniently may be after it is made and, if a resolution annulling the order is passed by either such House within the next twenty-one days on which that House has sat after the order is laid before it, the order shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.<\/p>\n<p>Part II Expenses of the Certain Local Authorities<\/p>\n<h4>10. Areas of charge of expenses of council of county.<\/h4>\n<p>[(1) Expenses of the council of a county shall, save where it is otherwise provided by order of the Minister or elsewhere by law, be charged in accordance with this section over the whole of the county.]<\/p>\n<p>(2) Expenses of the council of a county which are charged over the whole of the county shall be known as county-at-large charges.<\/p>\n<p>(3) Expenses of the council of a county which are charged on an urban area in the county shall be known as urban charges.<\/p>\n<p>(4) Expenses of the council of a county which are incurred in meeting a demand made by the commissioners of a town under subsection (1) of section 26 of this Act shall consist of\u2014<br \/>\n(a) the amount of the said demand, and<\/p>\n<p>(b) a sum (which shall not, without the consent of the Minister, exceed seven and one half percent of the amount of the said demand) equal to the estimated amount of rates to be written off as irrecoverable and the costs of collection,<\/p>\n<p>and such expenses shall be charged on the area of the town and shall be known as town charges.<\/p>\n<p>[(6) Where the expenses of the council of a county are charged on an area consisting of both an area which is not an urban area and either an urban area or two or more urban areas, the amount of the expenses to be charged on each area shall be in proportion to the net produce calculated in the prescribed manner and certified in the prescribed form of a rate of one penny in the pound in each area, but, in the case of the urban area consisting of the urban district of Buncrana in relation to any local financial year not later than the local financial year ending on the [31st day of March, 1960], the said net produce shall not be taken and, in lien thereof, there shall be taken a sum equal to one penny for each pound of the amount specified in respect of that year in the Schedule to the Local Government (Temporary Reduction of Valuation) Act, 1954, (No. 8 of 1954).]<\/p>\n<p>[(6A) In subsection (6) of this section the words \u201ca rate of one penny in the pound in each area\u201d shall, where the area in question is the urban area consisting of the urban district of Buncrana, be construed, in relation to the [eight] consecutive local financial years the first of which is that ending on the 31st day of March, 1961, as follows:<br \/>\n(i) in the case of the first of those years\u2014as referring to a rate of 70 of one penny in the pound in that urban area,<\/p>\n<p>(ii) in the case of the second of those years\u2014as referring to a rate of 71 of one penny in the pound in that urban area,<\/p>\n<p>(iii) in the case of the third of those years\u2014as referring to a rate of 72 of one penny in the pound in that urban area,<\/p>\n<p>(iv) in the case of the fourth of those years\u2014as referring to a rate of 73 of one penny in the pound in that urban area,<\/p>\n<p>(v) in the case of the fifth of those years\u2014as referring to a rate of 74 of one penny in the pound in that urban area,<\/p>\n<p>(vi) in the case of the sixth of those years\u2014as referring to a rate of 75 of one penny in the pound in that urban area,<\/p>\n<p>(vii) in the case of the seventh of those years\u2014as referring to a rate of 76 of one penny in the pound in that urban area,<\/p>\n<p>(viii) in the case of the eighth of those years\u2014as referring to a rate of 77 of one penny in the pound in that urban area,<br \/>\n[(6B) In subsection (6) of this section the words \u201ca rate of one penny in the pound in each area\u201d shall, where the area in question is the urban area consisting of the urban district of Buncrana, be construed, in relation to every local financial year after the 31st day of March, 1968 (not being the first local financial year in which a general revision of rateable valuations in the county of Donegal has effect or a later local financial year), as referring to a rate of seven-tenths of one penny in the pound in that urban area.]<br \/>\n[(7) The Minister may by order determine, either in respect of counties generally or any particular county, the area or areas on which specified expenses of the council are to be charged, and may amend or revoke any such order.<\/p>\n<p>(8) Orders under section 71 (repealed by this Act) of the Local Government (Ireland) Act, 1898, shall continue in force and may be amended or revoked by order under this section.]<\/p>\n<h4>11. Obtaining of funds by council of county.<\/h4>\n<p>(1) The council of a county shall obtain the moneys necessary to supply any deficiency (whether actual or prospective) in the county fund as follows:<br \/>\n(a) where the deficiency arises from expenses charged wholly on an area which is not an urban area, the council shall raise the amount of the expenses equally over that area by means of the poor rate.<\/p>\n<p>(b) where the deficiency arises from expenses charged wholly on an urban area, the council shall demand the amount of the expenses from the urban authority of the urban area in the prescribed form and manner,<\/p>\n<p>(c) where the deficiency arises from expenses charged as to part of an area which is not an urban area and as to the remainder on an urban area or two or more urban areas, the council shall raise so much of the expenses as is charged on the area which is not an urban area equally over that area by means of the poor rate and\u2014<br \/>\n(i) where the remainder of the expenses is charged on one urban area, shall demand the amount of such remainder from the urban authority of the urban area in the prescribed form and manner, and<\/p>\n<p>(ii) where the remainder of the expenses is charged on two or more urban areas, shall demand the portion of such remainder charged on each urban area from the urban authority of such urban area in the prescribed form and manner.<\/p>\n<p>(2) An urban authority shall pay to the council of the county in which their urban area is situated a sum demanded by the council under this section.<\/p>\n<h4>89. Temporary appointment of specially qualified inspector to hold local inquiry.<\/h4>\n<p>(1) Where the Minister proposes to cause a local inquiry to be held under section 83 of the Act of 1941 and is of opinion that the inspector to be appointed to hold the inquiry should possess special professional or technical qualifications, the Minister may, with the consent of the Minister for Finance, appoint a person possessing such qualifications to be an inspector for the purpose of holding the inquiry and submitting his report thereon.<\/p>\n<p>(2) The Minister may pay to a person appointed under this section such remuneration as the Minister, with the consent of the Minister for Finance, determines.<\/p>\n<p>(3) A person appointed under this section shall hold office for such period not exceeding thirty days as the Minister determines.<\/p>\n<p>(4) Section 4 of the Civil Service Regulation Act, 1924 (No. 5 of 1924), shall not apply in relation to an appointment under this section.<\/p>\n<h4>90. Separate appearance at local inquiry by manager.<\/h4>\n<p>(1) Where a local inquiry to be held under section 83 of the Act of 1941 is concerned with the whole or part of the functions of a local authority, [the manager for the local authority may, with the consent of the Minister, appear separately at the inquiry and such appearance may be personal or by counsel or solicitor].<\/p>\n<p>[(2) Where the manager for a local authority appears separately at a local inquiry pursuant to subsection (1) of this section, the employment and instruction of the counsel or solicitor appearing at the inquiry on behalf of the local authority shall be a reserved function.]<\/p>\n<p>(3) In this section, the expression \u201cthe manager\u201d means\u2014<br \/>\n(a) as respects the corporation of a county borough\u2014the manager for the purposes of the Acts relating to the management of the borough, and<\/p>\n<p>(b) as respects any other local authority\u2014the manager for the local authority for the purposes of the County Management Acts, 1940 and 1942.<\/p>\n<h4>91. Contribution towards costs and expenses in relation to local inquiry.<\/h4>\n<p>(1) Where a local inquiry has been held under section 83 of the Act of 1941 [or has been held at the instance of the Minister under any other Act] and the Minister considers it reasonable that a contribution shall be made towards the costs and expenses reasonably incurred by any person (other than a local authority or other body) in relation to the inquiry [(including the costs and expenses reasonably incurred by a manager appearing separately pursuant to subsection (1) of section 90 of this Act)], the Minister may certify that the contribution shall be made and the certificate shall specify the amount of the contribution and direct its payment to such person\u2014<br \/>\n(a) where one local authority or other body (and no more) is concerned in the inquiry, by such local authority or other body, and<\/p>\n<p>(b) where more than one local authority or other body are concerned in the inquiry, by one of them or by all or any of them in specified proportions.<\/p>\n<p>(2) A sum directed under this section to be paid by a local authority or other body to any person may be recovered by such person from such local authority or other body as a simple contract debt in any court of competent jurisdiction.<\/p>\n<p>92. Application of section 83 of Act of 1941.<br \/>\nFor every application of Article 32 (repealed by the Act of 1941) of the Local Government (Application of Enactments) Order, 1898, by an enactment in force at the commencement of section 83 of the Act of 1941 to any inquiries to be ordered or caused to be held by the Minister, there shall be substituted an application of the said section 83 to such inquiries.<\/p>\n<h2>Local Government Act 1955<\/h2>\n<p>An Act to make further and better provision in relation to local government and to make certain amendments in the law relating to local government and to provide for other matters connected with the matters aforesaid.<br \/>\n[10th May, 1955.]<br \/>\nBE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:\u2014<br \/>\nPart I Preliminary and General<br \/>\n1. Short title, collective citation and construction.<br \/>\n(1) This Act may be cited as the Local Government Act, 1955.<\/p>\n<p>(2) The Local Government Acts, 1925 to 1953, and this Act may be cited together as the Local Government Acts, 1925 to 1955.<\/p>\n<p>(3) The Local Government Acts, 1925 to 1953, and this Act shall be construed together as one Act.<\/p>\n<p>&nbsp;<\/p>\n<h4>2. Definitions.<\/h4>\n<p>In this Act\u2014<br \/>\n\u201cthe Act of 1925\u201d means the Local Government Act, 1925 (No. 5 of 1925);<br \/>\n\u201cthe Act of 1941\u201d means the Local Government Act, 1941 (No. 23 of 1941);<br \/>\n\u201cthe Act of 1946\u201d means the Local Government Act, 1946 (No. 24 of 1946);<br \/>\n\u201cthe Minister\u201d means the Minister for Local Government;<br \/>\n\u201cprescribed\u201d means prescribed by the Minister by regulations made under this Act.<br \/>\n24. Age Limit for certain offices<br \/>\n(1). Repealed, see above note.<\/p>\n<p>(2)<br \/>\n(a) Section 6 of the Vocational Education (Amendment) Act 1944 (No. 9 of 1944), is hereby amended by the addition of the subsection set out in Part II of the Second Schedule to this Act.<\/p>\n<p>(b) This subsection shall be deemed to have come into operation on the passing of the Vocational Education (Amendment) Act, 1944, and every declaration made before the passing of this Act and framed as a declaration under that section shall be, and be deemed always to have been, as valid as if this section had then come into operation.<\/p>\n<p>Chapter II Amendments of the Local Authorities (Officers and Employees) Act, 1926<br \/>\n25. The Principal Act.<br \/>\n(1) In this Chapter of this Part of this Act \u201cthe Principal Act\u201d means the Local Authorities (Officers and Employees) Act, 1926 (No. 39 of 1926).<\/p>\n<p>(2) Wherever The Principal Act has been applied by any other Act to any particular office or employment or in relation to any board, committee, or other body (whether corporate or unincorporated), The Principal Act shall apply to such office or employment or in relation to such body with and subject to the amendments thereof effected by the subsequent sections of this Chapter of this Part of this Act.<br \/>\n30. Panels of persons qualified for appointment to offices.<br \/>\n(1) In this section \u201cpanel classification\u201d means any class, description or grade of office determined for the purposes of this section by the [Chief Executive of the Public Appointments Service].<\/p>\n<p>(2) [Chief Executive of the Public Appointments Service, if the Chief Executive so thinks fit], may, in accordance with rules under subsection (4) of this section, arrange from time to time for examining, as respects all or any of the offices of a particular panel classification, the qualifications of persons desirous of being appointed to any vacancies that exist or may occur and for preparing a panel of such persons from which a recommendation may be made in compliance with a request (received either before or after the completion of the panel) under section 6 of the Principal Act or subsection (2) of section 4 of the County Management Act, 1940 (No. 12 of 1940).<\/p>\n<p>(3) Where the [Chief Executive of the Public Appointments Service is] requested under section 6 of the Principal Act or subsection (2) of section 4 of the County Management Act, 1940 (No. 12 of 1940), to recommend a person for appointment to an office of a panel classification, the [Chief Executive, if the Chief Executive so thinks fit], may select a person from the relevant panel prepared under subsection (2) of this section and recommend such person for appointment.<\/p>\n<p>(4) The [Chief Executive of the Public Appointments Service may, with the consent of the Commission for Public Service Appointments and the relevant Minister (within the meaning given by section 2 of the Public Service Management (Recruitment and Appointments) Act 2004)] make rules for the purposes of subsection (2) of this section applying either generally to all panel classifications or to any particular panel classification.<br \/>\nIn this section \u201cthe appropriate Minister\u201d has the same meaning as \u201cthe Minister\u201d has in The Principal Act, as amended and adapted by subsequent enactments.<\/p>\n<p>[(5) Rules made under subsection (4) of this section shall, for the purposes of the Statutory Instruments Act 1947 and 1955, be deemed not to be statutory instruments to which those Acts primarily apply.]<\/p>\n<h4>38. International circulation of mechanically propelled vehicles.<\/h4>\n<p>(1) The Minister may by order provide\u2014<br \/>\n(a) for the grant and authentication of any travelling passes, certificates, authorities or other documents relating to mechanically propelled vehicle or the driver of such a vehicle which may be required for the purpose of travel abroad by persons resident in the State, and<\/p>\n<p>(b) for modifying in relation to mechanically propelled vehicles brought into the State by persons resident outside the State, and in relation to persons so resident who are making a temporary stay in the State, the provisions of any enactment relating to the registration of mechanically propelled vehicles, the requirements to be complied with in respect of such vehicles, and the licensing of drivers.<\/p>\n<p>(2) Any such modification shall have effect as if it were contained in the Act modified.<\/p>\n<p>(3) Any order under this section may be varied or revoked by any subsequent order under this section.<\/p>\n<p>(4) In this section \u201cmechanically propelled vehicle\u201d has the same meaning as in the Road Traffic Act, 1993 (No. 11 of 1933) and references thereto include reference to a vehicle drawn by such a vehicle.<\/p>\n<p>Part IV<\/p>\n<h4>Provisions Relating to Local Finance<\/h4>\n<p>45. Rate not to be invalidated in certain circumstances.<br \/>\n(1) A rate made by a local authority shall not be invalidated by reason only of the fact that notice relating to the revised valuation list or appeal list prepared under the Valuation Acts has not been affixed at any place in accordance with those Acts.<\/p>\n<p>(2) As well as applying to rates made after the commencement of this section subsection (1) of this section also applies, and shall be deemed always to have applied, to rates made before such commencement.<\/p>\n<p>(3) Notwithstanding any provision of the Valuation Acts, no officer of a local authority shall be liable for failure to affix a notice at any place in accordance with those Acts.<br \/>\n46. Amendment of rates to be deemed not to be reserved function.<br \/>\nIn lieu of subsection (6) (repealed by this Act) of section 60 of the Act of 1941, it is hereby enacted that the powers, functions and duties conferred and imposed by that section shall be deemed not to be reserved functions.<br \/>\n47. Amendment of Local Authorities (Works) Act, 1949.<br \/>\n(1) In this section \u201cthe Act\u201d means the Local Authorities (Works) Act, 1949 (No. 17 of 1949).<\/p>\n<p>(2) The expenses incurred by the council of a county on works undertaken in pursuance of subsection (2) of section 2 of the Act in relation to land owned by them or to any permanent construction which was constructed by them or which they are required to maintain shall be charged in the same way as expenses of the council in connection with the maintenance of the land or permanent construction are charged.<\/p>\n<p>(3) The expenses incurred by the council of a county on works undertaken in pursuance of subsection (3) of section 2 of the Act in relation to land not owned by them or to any permanent construction not being a permanent construction which was constructed by them or which they are required to maintain shall be charged on the county health district.<\/p>\n<p>(4) An order under subsection (1) of section 3 of the Act authorising the execution of works on behalf of a local authority may provide for a contribution by that authority towards the cost of the works and, where that authority is the council of a county and the Minister considers that the contribution should be charged on the county health district, for the charge thereof on that district.<\/p>\n<p>(5) An agreement under subsection (2) of section 3 of the Act for the execution of works on behalf of a local authority may provide for a contribution by that authority towards the cost of the works and, where that authority is the council of a county, the contribution shall be charged in the same way as that in which, if the council themselves executed the works, their expenses would be charged.<\/p>\n<p>(6) Compensation payable by the council of a county pursuant to the Act shall be charged in the same way as the cost of the works or the contribution of the council towards the cost of the works (as may be appropriate) is charged.<\/p>\n<p>(7) Where compensation is payable under the Act by a local authority executing works on behalf of another local authority:\u2014<br \/>\n(a) the Minister may by order vary any order made up, subsection (4) of this section so that the contribution shall comprise an amount in respect of compensation,<\/p>\n<p>(b) any agreement entered into under subsection (2) of section 3 of the Act and providing for a contribution by such other local authority shall have effect subject to any such variation, so that the contribution shall comprise an amount in respect of compensation, as may be agreed upon between the local authorities or, in default of agreement, as may be determined by the Minister.<\/p>\n<p>(8), (9) [\u2026]<\/p>\n<h4>49. Making of charge.<\/h4>\n<p>(1) Where a person retained by a public body in any professional, advisory or consultative capacity certifies any sum as being payable from the funds of the public body and such sum is paid, such person shall be deemed to be an officer of the public body for the purposes of section 20 of the Local Government (Ireland) Act, 1902, as amended by subsection (3) of section 61 of the Act of 1925, in so far as the payment certified by him is concerned.<\/p>\n<p>(2) Subsection (1) of this section shall not apply\u2014<br \/>\n(a) where the certificate was given by a person acting as an arbitrator, or<\/p>\n<p>(b) where the decision on which the certificate was based required the exercise of professional or technical judgment.<\/p>\n<h2>LOCAL GOVERNMENT (FINANCIAL PROVISIONS) ACT, 1978<\/h2>\n<p>&nbsp;<\/p>\n<h4>Interpretation.<\/h4>\n<p>1.\u2014(1) In this Act\u2014<\/p>\n<p>&#8220;the Act of 1838&#8221; means the Poor Relief (Ireland) Act. 1838:<\/p>\n<p>&#8220;the Act of 1928&#8221; means the Local Government (Rates on Small Dwellings) Act, 1928 ;<\/p>\n<p>&#8220;the Act of 1930&#8221; means the Local Government (Dublin) Act, 1930 ;<\/p>\n<p>&#8220;the Act of 1934&#8221; means the Limerick City Management Act. 1934;<\/p>\n<p>&#8220;the Act of 1939&#8221; means the Waterford City Management Act. 1939;<\/p>\n<p>&#8220;the Act of 1955&#8221; means the City and County Management (Amendment) Act, 1955 ;<\/p>\n<p>&#8220;the Commissioner&#8221; means the Commissioner of Valuation;<\/p>\n<p>&#8220;community hall&#8221;, subject to subsection (4) of this section, means any hereditament, other than a hereditament exempted from rating under either section 63 of the Act of 1838 or section 2 of the Valuation (Ireland) Act, 1854, or the premises of a club for the time being registered under the Registration of Clubs (Ireland) Act, 1904, which consists wholly or partly of a hall or similar building, is not mainly used for profit or gain and is occupied by a person who ordinarily uses it, or ordinarily permits it to be used, for purposes which both involve participation by inhabitants of the locality generally and are recreational or otherwise of a social nature;<\/p>\n<p>&#8220;domestic hereditament&#8221; means any hereditament which consists wholly or partly of premises used as a dwelling and which is not a mixed hereditament;<\/p>\n<p>&#8220;farm building&#8221; means any farm, outhouse or office building completed before the 1st day of March, 1959, and as a consequence of the erection of which section 14 of the Valuation (Ireland) Act, 1852, fell to be applied;<\/p>\n<p>&#8220;housing authority&#8221; means a housing authority within the meaning of the Housing Act, 1966 ;<\/p>\n<p>&#8220;lodgings&#8221; shall not be construed as including accommodation provided in premises registered under the Tourist Traffic Acts, 1939 to 1975;<\/p>\n<p>&#8220;the Minister&#8221; means the Minister for the Environment;<\/p>\n<p>&#8220;manager&#8221; means a manager within the meaning of section 1 of the Act of 1955;<\/p>\n<p>&#8220;mixed hereditament&#8221; means a hereditament which consists wholly or partly of a building which is used partly as a dwelling to a significant extent and partly for another or other purposes to such an extent;<\/p>\n<p>&#8220;municipal rate&#8221; means the municipal rate within the meaning of Part II of the Income Tax Act, 1967 ;<\/p>\n<p>&#8220;secondary school&#8221; means any hereditament (not being a hereditament exempted from rating under either section 63 of the Act of 1838 or section 2 of the Valuation (Ireland) Act, 1854) which consists wholly or partly of premises which are for the time being used as. or as part of, a secondary school which is recognised by the Minister for Education for the purposes of rules made by him for secondary schools under the Intermediate Education (Ireland) Acts, 1878 to 1924 (whether or not the premises are also used to provide education at any level other than secondary school level);<\/p>\n<p>&#8220;small dwelling&#8221; means a hereditament which is a small dwelling for the purposes of the Act of 1928 and which is not a mixed hereditament;<\/p>\n<p>&#8220;the specified local financial year&#8221; means the local financial year ending on the 31st day of December, 1977;<\/p>\n<p>&#8220;valuation&#8221; means a valuation under the Valuation Acts;<\/p>\n<p>&#8220;valuation lists&#8221; means the valuation lists referred to in the Valuation Acts.<\/p>\n<p>(2) A reference in this Act to a rate or to a rate in the pound shall, as the circumstances require, be construed as a reference to the county rate or the municipal rate or to a rate in the pound of the municipal rate or a rate in the pound of the county rate.<\/p>\n<p>(3) For the purposes of this Act a hereditament shall not be regarded as being other than\u2014<\/p>\n<p>( a ) a domestic hereditament, by reason only of the fact that\u2014<\/p>\n<p>(i) the hereditament is used to provide lodgings,<\/p>\n<p>(ii) the hereditament is partly comprised of a yard, out-office or appurtenance, garden or other land usually enjoyed with the relevant dwelling.<\/p>\n<p>(iii) the hereditament is partly comprised of a farm building,<\/p>\n<p>( b ) a secondary school or a community hall by reason only of the fact that it is partly comprised of premises used as a dwelling.<\/p>\n<p>(4) ( a ) The fact that a hall is used or is designed for use for one or more particular sports or games shall not be a ground on which a rating authority or a Justice of the District Court may determine a hereditament to be a community hall.<\/p>\n<p>( b ) A premises shall not be regarded for the purposes of this Act as not being a community hall by reason only of the fact that it is only or is ordinarily used by persons of either a particular age group or a particular religious denomination.<\/p>\n<p>(5) In determining, in relation to a particular local financial year, whether or not a hereditament is a domestic hereditament, a mixed hereditament, a secondary school or a community hall, regard to the purpose for which the hereditament is used shall be confined to the purpose for which, immediately prior to the making by the rating authority of the rate for that local financial year, the hereditament was ordinarily used or. where appropriate, was last ordinarily used.<\/p>\n<p>(6) In case any building or buildings belonging to and usually enjoyed with a dwelling is a hereditament, or in case there are two or more such hereditaments, are all hereditaments, other than the hereditament comprising the dwelling, then if, but only if, the valuation or valuations of the first-mentioned hereditament or hereditaments does not exceed, or do not exceed in the aggregate, two pounds the first-mentioned hereditament or hereditaments shall, or shall each, as may be appropriate, for the purposes of this Act be regarded as being a domestic hereditament.<\/p>\n<p>(7) In case any land entered as land in the valuation lists belongs to and is usually enjoyed with a secondary school or a dwelling and wholly comprises a hereditament apart from that comprising the secondary school or dwelling, as the case may be, then the hereditament which is wholly comprised of such land and the hereditament comprising such secondary school or dwelling shall for the purposes of this Act be regarded as together forming a single hereditament comprising a secondary school or a single domestic hereditament, as may be appropriate.<\/p>\n<h4>Specified valuation.<\/h4>\n<p>2.\u2014(1) Subject to subsection (4) of this section, the specified valuation for the purposes of this Act of a hereditament shall, in relation to a local financial year, be\u2014<\/p>\n<p>( a ) in case the hereditament is a mixed hereditament\u2014<\/p>\n<p>(i) where there is in force for the time being in relation to the hereditament a decision under subsection (6) or (8) of section 7 of this Act, the amount specified in the decision, and<\/p>\n<p>(ii) in any other case, whichever of the following is the less\u2014<\/p>\n<p>(A) a sum equal to one third of the amount of the buildings valuation, or, where it is appropriate, of such proportion of that amount as is appropriate having regard to an enactment apart from this Act and in relation to which the rate for that local financial year may be made as regards the hereditament, or<\/p>\n<p>(B) \u00a318,<\/p>\n<p>( b ) in case the hereditament is a secondary school\u2014<\/p>\n<p>(i) where the hereditament is partly comprised of land which is entered in the valuation lists as land, the amount obtained when the buildings valuation, or in case there is in force for the time being in relation to the hereditament a determination under subsection (6) or (8) of section 7 of this Act, an amount equal to the part so determined as being attributable to the secondary school. is added to\u2014<\/p>\n<p>(A) the land valuation, or<\/p>\n<p>(B) \u00a340, or in case the hereditament is one to which an enactment mentioned in subsection (7) (b) of this section applies, the sum by reference to which rates would fall to be calculated if the relevant land valuation of the hereditament were \u00a340,<\/p>\n<p>whichever is the less,<\/p>\n<p>(ii) in case the hereditament is not so partly comprised, an amount equal to the buildings valuation, or in case there is in force for the time being in relation to the hereditament a determination under subsection (6) or (8) of section 7 of this Act, an amount equal to the part so determined as being attributable to the secondary school,<\/p>\n<p>( c ) in case the hereditament is a domestic hereditament,<\/p>\n<p>(i) where the hereditament is partly comprised of land entered in the valuation lists as land and the relevant land valuation does not exceed \u00a31, or in case the hereditament is one to which an enactment mentioned in subsection (7) (b) of this section applies, the sum by reference to which rates would fall to be calculated if the relevant land valuation of the hereditament were \u00a31, the amount obtained when the land valuation is added to the buildings valuation or, where it is appropriate, such proportion of the buildings valuation as is appropriate having regard to an enactment apart from this Act and in relation to which the rate for that local financial year may be made as regards the hereditament,<\/p>\n<p>(ii) in any other case, an amount equal to the buildings valuation or, where it is appropriate, such proportion of the buildings valuation as is appropriate having such regard and in relation to which the rate for that local financial year may be made as regards the hereditament,<\/p>\n<p>( d ) in case the hereditament is a community hall or farm building, the buildings valuation, or in case there is in force for the time being in relation to the hereditament a determination under subsection (6) or (8) of section 7 of this Act, an amount equal to the part so determined as being attributable to the community hall or farm building, as the case may be.<\/p>\n<p>(2) The Minister may by order provide that all or any of the enactments mentioned in subsection (5) of this section shall cease to have effect.<\/p>\n<p>(3) An order under subsection (2) of this section shall come into force in the local financial year next following that in which the order is made.<\/p>\n<p>(4) Where an order under subsection (2) of this section is made, then as regards a hereditament which, in the local financial year in which the order is made, is a hereditament to which an enactment specified in the order relates, the following shall apply, namely, for the purposes of any rate the valuation of such hereditament shall, with effect from the commencement of the order, be the buildings valuation on which the rate was duly made for the said local financial year.<\/p>\n<p>(5) The enactments referred to in subsection (2) of this section are section 13 of the Housing (Gaeltacht) Act, 1929 (as amended by subsection (4) of section 6 of the Housing (Gaeltacht) (Amendment) Act, 1959 ), section 6 (1) of the Housing (Gaeltacht) (Amendment) Act 1959 , section 3 (2) of the Local Government (Sanitary Services) Act, 1962 . section 33 of the Housing Act, 1966 (as amended by section 12 of the Housing Act, 1970 ), and any enactment amending or extending the Housing Acts, 1966 to 1970, and which enables a temporary reduction or deferment of a revision of or an increase in a valuation to be made.<\/p>\n<p>(6) Where an order under this section is proposed to be made, a draft of the order shall be laid before each House of the Oireachtas and the order shall not be made until a resolution approving the draft has been passed by each such House.<\/p>\n<p>(7) ( a ) In this section\u2014<\/p>\n<p>&#8220;buildings valuation&#8221; means, in relation to a hereditament, the amount entered in the valuation lists in relation to the relevant valuation as respects buildings;<\/p>\n<p>&#8220;land valuation&#8221; means, in relation to a hereditament, the amount entered in the valuation lists in relation to the relevant valuation as respects land which is so entered as land or, in case the hereditament is one to which an enactment mentioned in paragraph (b) of this subsection applies, the sum by reference to which rates would fall to be calculated as regards the hereditament and in relation to land which is so entered as land.<\/p>\n<p>( b ) The enactments referred to in paragraph (a) of this subsection are section 69 of the Act of 1930, section 28 of the Act of 1934, section 27 of the Act of 1939, section 19 of the Cork City Management (Amendment) Act, 1941 , and section 21 of the Local Government Act, 1946 .<\/p>\n<h4>Allowances in relation to rates for a local financial year other than the specified such year.<\/h4>\n<p>3.\u2014(1) Where a rate is made by a rating authority as regards a hereditament to which this section applies, then the authority shall make an allowance to the person so rated by them in respect of the local financial year to which the rate relates and such allowance shall equal in amount the rate in the pound on the specified valuation, and accordingly the rate so made shall be abated (in whole or in part, as may be appropriate) by the authority by the amount of the allowance; provided that in case in such local financial year an allowance may be made under the Rates on Agricultural Land (Relief) Acts, 1939 to 1978, or under any Act amending or extending those Acts, as regards the hereditament, the allowance under the said Acts shall first be ascertained and the aforesaid allowance under this section shall be then reduced by the amount of the allowance so first ascertained.<\/p>\n<p>(2) Where on the day on which a rate is made by a rating authority the authority are the owner of a dwelling situate in their functional area and provided for letting, the authority shall, with regard to the local financial year to which the rate relates and for the purposes of subsection (1) of this section, be deemed to have made in respect of such dwelling both a rate and an allowance under the said subsection (1).<\/p>\n<p>(3) This section applies to any hereditament which is a domestic hereditament, a mixed hereditament, a farm building, a secondary school or a community hall.<\/p>\n<p>(4) This section shall be deemed to have come into operation on the 1st day of January, 1978.<\/p>\n<h4>Allowances in relation to rates for specified local financial year.<\/h4>\n<p>4.\u2014(1) Where a rate for the specified local financial year is made by a rating authority as regards a hereditament and the hereditament is either a domestic hereditament or a mixed hereditament, the authority shall make to the person so rated by them an allowance equal to one-quarter of the rate in the pound on the specified valuation and the rates due as regards the hereditament by the person to the authority shall be reduced by the amount of the allowance; provided that in case in such local financial year an allowance may be made under the Rates on Agricultural Land (Relief) Acts, 1939 to 1976, as regards the hereditament, the allowance under the said Acts shall first be ascertained and the aforesaid allowance under this section shall then be reduced by the amount of the allowance so first ascertained.<\/p>\n<p>(2) An allowance under this section shall be made\u2014<\/p>\n<p>( a ) in case the relevant rates for the specified local financial year have been paid prior to the making of the allowance and there are no arrears of rates outstanding regarding the hereditament concerned or if there are any such arrears they are less than the amount of the allowance, by way of a refund of such amount as is appropriate (which refund the rating authority concerned are hereby authorised to make),<\/p>\n<p>( b ) in any other case, by way of set-off (which set-off such rating authority are hereby authorised to make).<\/p>\n<h4>Allowances by certain landlords to certain tenants.<\/h4>\n<p>5.\u2014(1) Where\u2014<\/p>\n<p>( a ) a dwelling other than a small dwelling is let, and<\/p>\n<p>( b ) an allowance is made under this Act in relation to the relevant hereditament by a rating authority. and<\/p>\n<p>( c ) before the 1st day of January, 1978, the landlord paid or allowed to the person who was the tenant a deduction or set-off against, or indemnified such person in respect of, the rates,<\/p>\n<p>then for so long, but only for so long, as such person continues to be the tenant the landlord shall\u2014<\/p>\n<p>( d ) in case such person was tenant of the dwelling immediately before the commencement of this section, on and from such commencement make to the tenant\u2014<\/p>\n<p>(i) where the dwelling comprises the whole of the premises to which the allowance mentioned in paragraph (b) of this subsection is made,<\/p>\n<p>(A) an allowance in relation to the specified local financial year equal to the sum obtained by dividing the amount of the allowance mentioned in the said paragraph (b) and made as regards the specified local financial year by 365 and then multiplying the result by the number of days in the specified local financial year each of which is a day on which such person continued to be such tenant.<\/p>\n<p>(B) an allowance in relation to any local financial year subsequent to the specified local financial year equal to the sum determined by the formula<\/p>\n<p>[image not available: a35y1978s35-1.bmp]<\/p>\n<p>where\u2014<\/p>\n<p>A is the allowance mentioned in the said paragraph (b) and made as regards the specified local financial year, and<\/p>\n<p>B is the number of days in the did subsequent local financial year each of which is a day on which such person continued to be such a tenant,<\/p>\n<p>(ii) where the dwelling does not comprise the whole of such premises\u2014<\/p>\n<p>(A) an allowance in relation to the specified local financial year equal to such proportion of the sum referred to in subparagraph (i) (A) of this paragraph as may be agreed between the landlord and the tenant or in default of such agreement such allowance (if any) as is appropriate having regard to subsection (4) (a) of this section,<\/p>\n<p>(B) an allowance in relation to any local financial year subsequent to the specified local financial year equal to such portion of the sum referred to in subparagraph (i) (B) of this paragraph as may be so agreed or in default of such agreement such allowance (if any) as is appropriate having regard to subsection (4) (b) of this section,<\/p>\n<p>( e ) in case such person was not tenant of the dwelling immediately before the commencement of this section but was tenant of the dwelling immediately before the 1st day of January, 1978, on and from the said 1st day of January make to the tenant\u2014<\/p>\n<p>(i) where the dwelling comprises the whole of the premises to which the allowance mentioned in paragraph (b) of this subsection is made, an allowance (if any) in relation to each local financial year subsequent to the specified local financial year equal to the sum determined by the formula<\/p>\n<p>[image not available: a35y1978s35-2.bmp]<\/p>\n<p>where\u2014<\/p>\n<p>A is the amount of the allowance mentioned in the said paragraph (b) and made as regards the specified local financial year, and<\/p>\n<p>B is the number of days in the local financial year as regards which the allowance under this Act is being made by a rating authority each of which is a day on which such person continued to be such tenant,<\/p>\n<p>(ii) where the dwelling does not comprise the whole of such premises, an allowance in relation to any local financial year subsequent to the specified local financial year equal to such proportion of the sum determined in accordance with the formula contained in subparagraph (i) of this paragraph as may be agreed between the landlord and the tenant or in default of such agreement such allowance as is appropriate having regard to subsection (4) (c) of this section.<\/p>\n<p>(2) ( a ) Where a dwelling is not separately valued under the Valuation Acts, the relevant rating authority may, on the application of the landlord or the tenant of the dwelling, for, and only for, the purposes of this section apportion to the dwelling such part as they consider appropriate of the rateable valuation (being that fixed as regards the specified local financial year) of the hereditament in which the dwelling is comprised; provided that at the time the application is made to the authority an allowance is allowable under this Act by a rating authority as regards the dwelling.<\/p>\n<p>( b ) (i) Where, under this section, a rating authority apportion to a dwelling part of a rateable valuation, the authority shall not later than seven days after the day on which the apportionment is made give to both the landlord and tenant concerned notice in writing of the apportionment.<\/p>\n<p>(ii) A notice given under this paragraph by a rating authority shall include a statement of the provisions of subparagraph (iii) of this paragraph and subsection (3) of this section.<\/p>\n<p>(iii) Where a landlord receives a notice given to him pursuant to the requirements of subparagraph (ii) of this paragraph, he shall, not later than ten days after receipt of the notice, give to each tenant of any dwelling of which the hereditament to which the apportioned valuation relates is partly comprised a copy of the notice.<\/p>\n<p>(3) Where an apportionment is made under this section by a rating authority, the apportionment shall come into force\u2014<\/p>\n<p>( a ) in case no appeal in respect thereof is taken under section 7 of this Act, upon the expiration of the period during which such an appeal may be taken,<\/p>\n<p>( b ) in case such an appeal is taken and the apportionment is confirmed, on the day next following the day on which the confirmation is made, or in case the appeal is withdrawn, on the expiration of the period mentioned in paragraph (a) of this subsection or on the day next following the day on which the appeal is withdrawn, whichever is the later.<\/p>\n<p>(4) Where an apportionment for the purposes of this section, whether made under this section or on an appeal under section 7 of this Act, comes into force\u2014<\/p>\n<p>( a ) for the purposes of subsection (1) (d) (ii) (A) of this section the allowance which is appropriate shall be the sum determined by the formula<\/p>\n<p>[image not available: a35y1978s35-3.bmp]<\/p>\n<p>where\u2014<\/p>\n<p>A is the apportioned valuation,<\/p>\n<p>B is the rate in the pound for the specified local financial year, and<\/p>\n<p>C is the number of days in the specified local financial year each of which is a day on which the tenant concerned continued to be such under the relevant tenancy,<\/p>\n<p>( b ) for the purposes of subsection (1) (d) (ii) (B) of this section the allowance which is appropriate shall be the sum determined by the formula<\/p>\n<p>[image not available: a35y1978s35-4.bmp]<\/p>\n<p>where\u2014<\/p>\n<p>A is the apportioned valuation,<\/p>\n<p>B s the rate in the pound for the specified local financial year, and<\/p>\n<p>C is the number of days in the local financial year as regards which the allowance under this Act is being made by a rating authority each of which is a day on which the tenant concerned continued to be such under the relevant tenancy,<\/p>\n<p>( c ) for the purposes of subsection (1) (e) (ii) of this section the allowance which is appropriate shall be the sum determined by the formula<\/p>\n<p>[image not available: a35y1978s35-5.bmp]<\/p>\n<p>where\u2014<\/p>\n<p>A is the apportioned valuation,<\/p>\n<p>B is the rate in the pound for the specified local financial year and<\/p>\n<p>C is the number of days in the local financial year as regards which the allowance under this section is being made each of which is a day on which the tenant concerned continued to be such under the relevant tenancy.<\/p>\n<p>(5) An allowance required by this section to be made by a landlord shall be a debt due and owing by the landlord to the tenant concerned, and in default of being made to such tenant by way of set-off or otherwise may be recovered by that tenant or by his personal representative as a simple contract debt in any court of competent jurisdiction.<\/p>\n<p>Adjustments of certain rents to which Act of 1928 applies.<\/p>\n<p>6.\u2014(1) Subject to subsection (3) of this section, the increase in the rent of a small dwelling arising by virtue of section 9 of the Act of 1928 in relation to the specified local financial year shall be reduced by one quarter and the said section 9 shall in relation to such year be construed and have effect accordingly.<\/p>\n<p>(2) Subject to subsection (4) of this section, where a rate for the specified local financial year is made by virtue of the Act of 1928 on the owner of a small dwelling, section 6 of that Act shall be construed and have effect as requiring the gales of rent therein referred to be increased during the twelve months specified in that section by an amount which bears, the same proportion to the amount which is equal to three-quarters of such rate as the period in respect of which such gale is payable bears to one year.<\/p>\n<p>(3) ( a ) The rent of a small dwelling shall not be increased by any increase which is an increase described in paragraph (b) of this subsection.<\/p>\n<p>( b ) The increase referred to in paragraph (a) of this subsection is any increase in the rent of a small dwelling which, apart from this subsection, would fall to be made by virtue of section 9 of the Act of 1928 on or after the 1st day of January, 1978.<\/p>\n<p>(4) A housing authority who are the owner of a small dwelling and who are not the rating authority for the rating area in which the dwelling is situate shall make an allowance to the occupier concerned abating the whole amount of any increase which may be made under section 6 of the Act of 1928, as amended by subsection (2) of this section, on any gale of rent due and payable by such occupier on or after the 1st day of January, 1978.<\/p>\n<p>(5) ( a ) Section 10 (1) of the Act of 1928 shall, in relation to a rate made by a rating authority for the service of the specified local financial year, be construed and have effect as if for the reference therein to &#8220;nine-tenths&#8221; there were substituted a reference to &#8220;twenty-seven fortieths&#8221;.<\/p>\n<p>( b ) Section 72 (3) of the Local Government (Dublin) Act, 1930 , shall in so far, and only in so far. as in relation to the specified financial year it with modifications extends the application of section 10 of the Act of 1928, be construed and have effect as if for the reference therein to &#8220;eight-tenths&#8221; there were substituted a reference to &#8220;three-fifths&#8221;.<\/p>\n<h4>Applications and appeals.<\/h4>\n<p>7.\u2014(1) ( a ) Where in any local financial year\u2014<\/p>\n<p>(i) a rating authority do not make an allowance under this Act, the rated occupier of the hereditament concerned,<\/p>\n<p>or<\/p>\n<p>(ii) such an allowance is so made but the rated occupier of the hereditament concerned believes that in lieu thereof another allowance is allowable under this Act, such rated occupier.<\/p>\n<p>may, not later than the expiration of the period of two months beginning on the day on which the rate for such year is made, or in case a rate is amended pursuant to an enactment mentioned in paragraph (c) of this subsection, not later than the expiration of two months beginning on the day on which the rate is amended, request the authority in writing to make the allowance or another allowance, as may be appropriate, and in case the request is not complied with by the authority he may within the period of four months beginning on such day make an application to a Justice of the District Court and, subject to subsections (3), (4) and (5) of section 1 of this Act, if on hearing the application the Justice is satisfied that the allowance or another allowance should have been made he shall direct the authority accordingly and the authority shall comply with the direction.<\/p>\n<p>( b ) Where a rating authority determine a request under this subsection, they shall as soon as may be notify in writing the applicant of their decision, and in case a request is made to a rating authority under this subsection and the authority do not so notify the applicant of their decision within the period of twenty-eight days beginning on the day on which the request is received by the authority, the request shall be regarded as not having been compiled with by the authority.<\/p>\n<p>( c ) The enactments referred to in paragraph (a) of this subsection are sections 73 and 94 of the Act of 1930, section 30 of the Act of 1934, section 29 of the Act of 1939, section 60 of the Local Government Act, 1941 , and section 21 of the Cork City Management (Amendment) Act, 1941 .<\/p>\n<p>(2) The rated occupier of a mixed hereditament may through the rating authority concerned, or that authority may apply to the Commissioner to have the valuation of the hereditament apportioned for the purposes of section 2 of this Act.<\/p>\n<p>(3) Where a hereditament other than a domestic hereditament is comprised of a secondary school, community hall or farm building, and other property and there is not fixed in respect of that secondary school, community hall or farm building a particular amount as part of a valuation, the person who is rated in respect of the hereditament may through the rating authority concerned, or that authority may, apply to the Commissioner under this subsection.<\/p>\n<p>(4) Any person who is aggrieved by a decision of a rating authority under section 5 (a) of this Act may, not later than thirty days after the day on which the decision is made by notice given in writing appeal through the authority to the Commissioner against the decision.<\/p>\n<p>(5) Subject to the proviso to section 5 (a) of this Act, in determining an appeal under this section the Commissioner may either confirm the apportionment made by the rating authority or for the purposes of section 5 of this Act substitute for that apportionment another apportionment.<\/p>\n<p>(6) ( a ) On receipt of an application under subsection (2) of this section the Commissioner may, if he thinks fit, apportion for the purposes of section 2 of this Act the valuation of the hereditament to which the application relates, and in case the Commissioner decides so to apportion such valuation he shall accordingly, when making his decision, specify the amount which for the purposes of this Act is to be the specified valuation of such hereditament.<\/p>\n<p>( b ) On receipt of an application under subsection (3) of this section the Commissioner shall, if, but only if, he is satisfied that the hereditament to which the application relates is partly comprised of a secondary school, community hall or farm building, determine the part of the buildings valuation made in respect of such hereditament which is attributable to such secondary school, community hall or farm building, and in case the Commissioner makes such a determination, then subject to subsection (9) of this section an allowance under section 3 of this Act shall be made by the rating authority concerned in relation to the hereditament as if the hereditament were a hereditament to which that section applies and the valuation of the hereditament were an amount equal to the part so determined.<\/p>\n<p>( c ) A determination or other decision under this subsection shall come into force\u2014<\/p>\n<p>(i) in case no appeal is taken against the decision, on the expiration of the period during which such an appeal may be taken, or<\/p>\n<p>(ii) in case such an appeal is taken, on the day next following the day on which the decision is confirmed on appeal or the appeal is withdrawn.<\/p>\n<p>(7) An apportionment substituted by the Commissioner on an appeal under subsection (4) of this section shall come into force on the day immediately following the day on which the appeal is decided.<\/p>\n<p>(8) Any person who is aggrieved by a decision of the Commissioner on an application made under subsection (2) or (3) of this section may, not later than twenty-one days after the day on which the decision is made, appeal to the Circuit Court against the decision and in determining the appeal the Court may\u2014<\/p>\n<p>( a ) in case the Commissioner in dealing with the application made a decision described in subsection (6) (a) of this section or a determination under subsection (6) (b) of this section, confirm the decision or determination with or without modification or annul the decision or determination,<\/p>\n<p>( b ) in case the Commissioner did not make such a decision or determination, make or refuse to make a decision so described or such a determination,<\/p>\n<p>and a decision or determination under this subsection shall be final and not appealable.<\/p>\n<p>(9) Subject to subsection (10) (b) of this section, in case an application under subsection (2) or (3) of this section is received by the Commissioner after the 31st day of August in any local financial year, there shall not be made by the rating authority concerned, by reason of a determination or other decision made as regards the application, an allowance under section 3 of this Act which relates to the local financial year.<\/p>\n<p>(10) ( a ) Notwithstanding the time limit contained in subsection (1) of this section in relation to the making of requests or applications under that subsection, any such request or application which relates either to the specified local financial year or to the local financial year ending on the 31st day of December, 1978, may be made during\u2014<\/p>\n<p>(i) in the case of such a request, the period of two months beginning on the day on which this Act is passed.<\/p>\n<p>(ii) in the case of such an application, the period of four months beginning on such day.<\/p>\n<p>( b ) Subsection (9) of this section shall not apply in relation to any application under this section which is received by the Commissioner during the period beginning on the passing of this Act and ending on the 30th day of June, 1979.<\/p>\n<p>(11) A determination or other decision under subsection (6) or (8) of this section shall continue in force until\u2014<\/p>\n<p>( a ) the valuation of the hereditament in relation to which the relevant application under this Act was made is altered, or<\/p>\n<p>( b ) a further such determination or decision is made in relation to such hereditament,<\/p>\n<p>and where a further such determination or decision is made as regards a particular hereditament, the determination shall have effect only as regards a local financial year which is subsequent to that in which the determination or decision is made.<\/p>\n<h4>Levying and recovery of rates pending an application or appeal.<\/h4>\n<p>8.\u2014A 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:<\/p>\n<p>( 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<\/p>\n<p>( 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.<\/p>\n<h4>Grants to rating authorities, etc.<\/h4>\n<p>9.\u2014(1) The Minister shall in relation to a local financial year out of moneys provided by the Oireachtas make to a rating authority or a housing authority a grant equal to the aggregate of the allowances made by the authority under section 3, 4 or 6 of this Act in the local financial year.<\/p>\n<p>(2) Notwithstanding subsection (1) of this section, the Minister may reduce the amount of the grant payable under this section to a rating authority as regards a local financial year by an amount which in his opinion equals the aggregate of the amounts which would have been refunded by the authority in pursuance of any enactment mentioned in subsection (3) of this section if as regards the said local financial year section 3 or 4 of this Act, as may be appropriate, had not been in force.<\/p>\n<p>(3) The enactments referred to in subsection (2) of this section are section 8 of the Act of 1928, section 71 of the Act of 1930, section 29 of the Act of 1934, section 29 of the Act of 1939, section 20 of the Cork City Management (Amendment) Act, 1941 , and sections 14 and 23 of the Local Government Act, 1946 .<\/p>\n<h4>Power of limitation with regard to local authority finance.<\/h4>\n<p>10.\u2014(1) The Minister may, with the consent of the Minister for Finance, by a direction given to a local authority in writing require the authority, in relation to a local financial year specified in the direction, to limit in such manner as is specified in the direction all or any one or more of the amounts required by section 9 (1) of the Act of 1955 to be shown in the authority&#8217;s estimate of expenses for the local financial year so specified.<\/p>\n<p>(2) The Minister may, with the consent of the Minister for Finance, by a direction given in writing to a local authority which is a rating authority, and so given before the adoption by the authority of an estimate of expenses relating to the local financial year specified in the direction, require that as regards that local financial year\u2014<\/p>\n<p>( a ) the aggregate of the rates in the pound required by section 10 (4) (c) of the Act of 1955 to be determined by the authority shall be limited by reference to an amount or in such other manner as may be so specified,<\/p>\n<p>( b ) any rate in the pound which is so required to be determined shall not exceed a limit specified in the direction in relation thereto by reference to an amount or to such other matter as may be so specified.<\/p>\n<p>(3) In case the Minister gives a direction under this section the following provisions shall apply:<\/p>\n<p>( a ) it shall be the duty of the local authority concerned to comply with the direction,<\/p>\n<p>( b ) in case the direction is a direction referred to in subsection (2) of this section,<\/p>\n<p>(i) the direction may authorise the authority, for the purpose of complying with the direction, to amend the demand of the commissioners of a town in relation to the local financial year specified in the direction and made under section 26 (1) of the Local Government Act, 1946 .<\/p>\n<p>(ii) it shall be the duty of the local authority concerned to adopt an estimate of expenses which will ensure that the rate or each of the rates, as may be appropriate, in the pound which is or are to be determined in accordance with section 10 (4) (c) of the Act of 1955 shall not exceed the limit specified in the direction, or in case more than one limit is so specified, the relevant limit so specified.<\/p>\n<p>( c ) in case the direction is a direction referred to in subsection (1) of this section and, notwithstanding paragraph (a) of this subsection, the requirement of that paragraph is not complied with by the authority, the adoption by the authority of an estimate of expenses for the local financial year so specified shall not be thereby invalidated but such estimate shall be construed as if for any amount therein contained which is not in accordance with the requirements of the direction there were substituted the maximum amount permissible having regard to the limit specified in the direction or in case more than one limit is so specified, the relevant limit so specified,<\/p>\n<p>( d ) in case the direction is a direction referred to in the said subsection (2) and, notwithstanding the said paragraph (a), the requirement of that paragraph is not complied with by the authority, the determination of the rate or rates in the pound to which the direction relates shall not be thereby invalidated but such determination shall have effect as if for the amount of such rate, or of the aggregate of such rates, or of each of such rates, as the case may require, there were substituted therefor an amount equal to the maximum amount permissible having regard to the limit specified in the direction, or in case more than one limit is so specified, the relevant limit so specified,<\/p>\n<p>( e ) it shall be the duty of the manager\u2014<\/p>\n<p>(i) before the adoption by the authority of an estimate of expenses relating to the local financial year specified in the direction, to prepare for the authority a statement indicating the effect of the direction in relation to such estimate,<\/p>\n<p>(ii) in case the direction is not complied with, as soon as may be to certify in writing to the Minister the extent by which any limit specified in the direction is exceeded, and<\/p>\n<p>(iii) where the provisions of paragraph (d) of this subsection apply, as soon as may be to amend the relevant estimate of expenses adopted by the authority so as to make it consistent with the direction (which amendment the manager is hereby authorised to make).<\/p>\n<p>(4) This section shall be deemed to have come into force on the 1st day of November, 1977.<\/p>\n<h4>Minister&#8217;s sanction required as regards certain authorisations under Act of 1955.<\/h4>\n<p>11.\u2014(1) An authorisation by a resolution under section 11 (1) of the Act of 1955 shall only have effect if it is sanctioned by the Minister.<\/p>\n<p>(2) A sanction under this section shall be in writing and may be given by the Minister\u2014<\/p>\n<p>( a ) in relation to a particular authorisation by resolution under section 11 (1) of the Act of 1955,<\/p>\n<p>( b ) generally in relation to such authorisations which are of a particular class or description and are given by a particular local authority, or by local authorities generally or by local authorities of a specified class or description.<\/p>\n<p>(3) A sanction under this section which is given in a manner described in paragraph (b) of subsection (2) of this section shall continue in force until it is withdrawn by the Minister in writing.<\/p>\n<p>(4) This section shall be deemed to have come into operation on the 1st day of January, 1978.<\/p>\n<h4>Certain particulars need not be entered in rate book.<\/h4>\n<p>12.\u2014(1) Where in determining rates in the pound under the Act of 1955 a rating authority have regard to the aggregate of the valuations of the hereditaments in respect of the whole of which the authority may make allowances under section 3 of this Act or under the Rates on Agricultural Land (Relief) Acts, 1939 to 1978, or under any Act amending or extending those Acts, or under the said section 3 and any of the aforesaid Acts, the rate shall be deemed to have been duly made on each of the persons respectively liable to be rated in respect of such of those hereditaments as are hereditaments to which this section applies and, notwithstanding section 65 of the Act of 1838, it shall not be necessary for any particulars regarding such persons or hereditaments to be entered in the authority&#8217;s rate book.<\/p>\n<p>(2) This section applies to the following hereditaments, namely, domestic hereditaments, secondary schools, community halls and farm buildings.<\/p>\n<h4>Making of rate.<\/h4>\n<p>13.\u2014(1) Notwithstanding section 8 (1) of the Cork City Management Act, 1929 , section 51 (1) of the Act of 1930, section 12 (1) of the Act of 1934, section 11 (1) of the Act of 1939, and section 16 (2) of the County Management Act, 1940 , but subject to subsection (2) of this section, the making of a rate shall not be a reserved function.<\/p>\n<p>(2) Subsection (1) of this section shall not he construed as affecting the exercise by a local authority by resolution of any power under section 10 (4) of the Act of 1955.<\/p>\n<h4>Local authorities&#8217; estimate of expenses.<\/h4>\n<p>14.\u2014(1) Notwithstanding section 9 (1) of the Act of 1955, a local authority may prepare an estimate of expenses after the beginning of the local financial year to which the estimate relates.<\/p>\n<p>(2) Where an estimate of expenses has not been adopted by a local authority before the beginning of a particular local financial year, it shall be lawful for the authority to expend money or to incur liability in that local financial year for any particular purpose in respect of which money was expended or liability was incurred by the authority in the immediately preceding local financial year; provided that the amount expended or the liability incurred by virtue of this subsection by the authority shall not exceed one half of the amount or of the cost of meeting the liability so previously expended or incurred.<\/p>\n<h4>Directions and instructions by Minister, etc.<\/h4>\n<p>15.\u2014(1) The Minister may give to every local authority or to any such authority such general or particular directions or instructions in relation to the carrying of this Act into execution as shall appear to the Minister to be necessary or proper for securing or facilitating the execution of this Act.<\/p>\n<p>(2) It shall be the duty of every local authority to comply with every direction and instruction given to the authority by the Minister under this section and every act done by any such authority in pursuance of any such direction or instruction shall be deemed to be done under the authority of this Act and shall have effect accordingly.<\/p>\n<p>(3) Every act done by a local authority before and in anticipation of the passing of this Act shall have and be deemed always to have had all such (if any) validity and effect as it would have had if this Act had been in force when such act was done.<\/p>\n<p>Amendment of Local Government (Rates) Act, 1970 .<br \/>\n16.\u2014 Section 2 of the Local Government (Rates) Act, 1970 , is hereby amended by the insertion of the following subsection before subsection (5):<\/p>\n<p>&#8220;(4A) The Minister may in relation to the local financial year ending on the 31st day of December, 1977 pay a grant to a rating authority out of moneys provided by the Oireachtas towards the cost of implementing a scheme under this section.&#8221;.<\/p>\n<p>Saver.<br \/>\n17.\u2014A person shall not be regarded as not being a ratepayer within the meaning, or for the purposes, of any enactment by reason only of the making to him of an allowance under this Act.<\/p>\n<p>Cesser.<br \/>\n18.\u2014The Act of 1928 shall cease to have, and shall be deemed never to have had, effect in relation to any rate for any local financial year subsequent to the specified local financial year.<\/p>\n<p>Short title, collective citation, construction and commencement.<br \/>\n19.\u2014(1) This Act may be cited as the Local Government (Financial Provisions) Act, 1978 .<\/p>\n<p>(2) The Local Government Acts, 1925 to 1974, and this Act may be cited together as the Local Government Acts, 1925 to 1978, and shall be construed together as one Act.<\/p>\n<p>(3) This Act, other than sections 3, 10, 11, 12, 13, 14, 17 and 18, shall be deemed to have come into operation on the 1st day of January, 1977.<\/p>\n<p>&nbsp;<\/p>\n<h2>LOCAL GOVERNMENT (FINANCIAL PROVISIONS) (NO. 2) ACT, 1983<\/h2>\n<p>&nbsp;<\/p>\n<p>LOCAL GOVERNMENT (FINANCIAL PROVISIONS) (NO. 2) ACT, 1983<\/p>\n<p>AN ACT TO ENABLE LOCAL AUTHORITIES AND SANITARY AUTHORITIES TO MAKE CERTAIN CHARGES AND TO AMEND SECTION 9 of THE LOCAL GOVERNMENT (FINANCIAL PROVISIONS) ACT, 1978 .<\/p>\n<p>[12th July, 1983]<\/p>\n<p>BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:<\/p>\n<h4>Interpretation.<\/h4>\n<p>1.\u2014(1) In this Act\u2014<\/p>\n<p>&#8220;charge&#8221;, except where the context otherwise requires, includes fee;<\/p>\n<p>&#8220;existing enactment&#8221; means an enactment which is in force on the commencement of this Act;<\/p>\n<p>&#8220;service&#8221; means any service, facility, licence, permit, certificate, approval or other thing which a local authority may render, supply, grant, issue or otherwise provide in the performance or exercise of any of its functions, powers or duties to any person or in respect of any premises and includes the processing of an application for such a licence, permit, certificate or approval.<\/p>\n<p>(2) References in this Act to the provision of a service shall be construed as including references to the rendering, the supply, the grant, the issue or the provision otherwise of the service and kindred words shall be construed accordingly.<\/p>\n<p>(3) In this Act, a reference to any enactment is to that enactment as amended or extended by any other enactment including this Act.<\/p>\n<h4>Local authorities enabled to make certain charges.<\/h4>\n<p>2.\u2014(1) Subject to section 4 of this Act, any existing enactment which requires or enables a local authority to provide a service but which, apart from this subsection, does not empower the authority to charge for the provision of the service shall be deemed so to empower that authority.<\/p>\n<p>(2) Subsection (1) of this section shall have effect as regards an enactment notwithstanding the inclusion in the enactment of a provision which either precludes a local authority from charging for the provision of a service or requires that a service be provided by such an authority free of charge.<\/p>\n<p>(3) Subject to section 4 of this Act, notwithstanding any provision in any existing enactment whereby there is specified\u2014<\/p>\n<p>( a ) the amount of the charge which may be made by a local authority in respect of a service which the authority is required or enabled to provide, or<\/p>\n<p>( b ) an amount which a charge described in paragraph (a) of this subsection is not to exceed,<\/p>\n<p>the local authority may make a charge which exceeds the amount so specified, and any charge made by virtue of this subsection shall for all purposes be deemed to have been duly made under the enactment.<\/p>\n<h4>Amount and payment of charges made by virtue of section 2.<\/h4>\n<p>3.\u2014(1) A charge made by a local authority by virtue of section 2 of this Act shall be of such amount as the authority considers appropriate and shall be payable by and recoverable from the person for whom the service is provided, or, where the service is provided in respect of premises\u2014<\/p>\n<p>( a ) in case the premises are not owned by a local authority and comprise more than one dwelling, the owner of the premises, and<\/p>\n<p>( b ) in any other case, the occupier of the premises,<\/p>\n<p>and different such charges may be made by such an authority in respect of persons, premises or services of different classes or descriptions.<\/p>\n<p>(2) In this section\u2014<\/p>\n<p>&#8220;dwelling&#8221; includes a part of any premises let as a separate dwelling, whether or not the person to whom it is let shares with any other person any accommodation, amenity or facility in connection therewith or any other portion of the premises;<\/p>\n<p>&#8220;owner&#8221; means, in relation to a premises, a person, other than a mortgagee not in possession, who, whether in his own right or as trustee or agent for any other person, is entitled to receive the rack rent of the premises or, where the premises are not let at a rack rent, would be so entitled if they were so let.<\/p>\n<h4>Section 2 not to apply as regards certain services.<\/h4>\n<p>4.\u2014(1) Section 2 of this Act shall not apply to any service which for the time being stands specified in an order made by the Minister under subsection (2) of this section.<\/p>\n<p>(2) The Minister may for the purposes of subsection (1) of this section by order specify any service.<\/p>\n<p>(3) The Minister may by order amend or revoke an order under this section (including an order under this subsection).<\/p>\n<p>(4) Every order under this section shall be, laid before each House of the Oireachtas as soon as conveniently may be after it is made and, if a resolution annulling the order is passed by either such House within the next twenty-one days on which that House has sat after the order is laid before it, the order shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.<\/p>\n<h4>Waiver of charges made by virtue of section 2.<\/h4>\n<p>5.\u2014(1) A local authority may, if it is satisfied that it is appropriate so to do on grounds of personal hardship, waive all or portion of a charge made by it by virtue of section 2 of this Act.<\/p>\n<p>(2) Where a charge (or portion thereof) is waived under subsection (1) of this section, the liability of a person to pay that charge (or portion thereof) and any obligation on the local authority by whom the waiver was made to collect the charge (or portion thereof) shall cease.<\/p>\n<h4>Further provisions relating to charges made by virtue of section 2.<\/h4>\n<p>6.\u2014(1) An amount payable to a local authority on foot of a charge made by virtue of section 2 of this Act shall be payable either in advance or in such instalments payable on such dates as the authority shall determine, and, in default of being paid within two months of becoming payable, may be recovered by the authority as a simple contract debt in any court of competent jurisdiction.<\/p>\n<p>(2) Where\u2014<\/p>\n<p>( a ) a charge is made by a local authority by virtue of section 2 of this Act, and<\/p>\n<p>( b ) the charge relates to an application to the authority for the giving, grant or issue by it of an approval or a licence, permit, certificate or other document, and<\/p>\n<p>( c ) no amount or an amount which is less than the amount of the charge is received by the authority with the application,<\/p>\n<p>then the period within which the application is either required to be or may be considered by the authority shall not commence until the amount of the charge is received by the authority, and in case, on the expiration of the period of two months commencing on the day on which the application is received by the authority, no amount, or an amount which is less than the amount of the charge, has been received by the authority, the application shall be regarded as having been withdrawn, and where an amount which is less than the amount of the charge has been received by the authority in relation to the application, that amount shall, as soon as may be, be refunded by the authority.<\/p>\n<h4>Set-off.<\/h4>\n<p>7.\u2014Where a sum is due to a local authority by a person in respect of a charge made under any enactment, whether by virtue of section 2 of this Act or otherwise, and, at the same time, another sum is due by that authority to that person, the former sum may be set off against the latter either, as may be appropriate, in whole or in part.<\/p>\n<h4>Amendment of section 65A of Public Health (Ireland) Act, 1878.<\/h4>\n<p>8.\u2014Section 65A of the Public Health (Ireland) Act, 1878, inserted by section 7 of the Local Government (Sanitary Services) Act, 1962 , is hereby amended by\u2014<\/p>\n<p>( a ) the substitution of the following subsections for subsection (1):<\/p>\n<p>&#8220;(1) A sanitary authority may make charges for water supplied, whether within or outside their functional area, by them.<\/p>\n<p>(1A) Notwithstanding any provision in any enactment which was in force on the commencement of the Local Government (Financial Provisions) (No. 2) Act, 1983, whereby there is specified\u2014<\/p>\n<p>( a ) the amount of the charge which may be made by a sanitary authority for the supply by them (otherwise than to another sanitary authority) of a supply of water for domestic purposes, or<\/p>\n<p>( b ) an amount which a charge described in paragraph (a) of this subsection is not to exceed, the authority may make a charge which exceeds the amount so specified, and any charge made by virtue of this subsection shall for all purposes be deemed to have been duly made under the enactment.<\/p>\n<p>(1B) Notwithstanding any provision of an agreement whereby there is specified\u2014<\/p>\n<p>( a ) the amount of the charge which may be made by a sanitary authority for the supply by them (otherwise than to another sanitary authority) of a supply of water for domestic purposes, or<\/p>\n<p>( b ) an amount which a charge described in paragraph (a) of this subsection is not to exceed,<\/p>\n<p>the authority may make a charge which exceeds the amount so specified, and any charge made by virtue of this subsection shall for all purposes be deemed to have been duly made under the agreement.&#8221;;<\/p>\n<p>( b ) the substitution of the following for subsection (3):<\/p>\n<p>&#8220;(3) ( a ) A sanitary authority may, if it is satisfied that it is appropriate so to do on grounds of personal hardship, waive all or portion of a charge made by it under this section.<\/p>\n<p>( b ) Where a charge (or portion thereof) is waived under paragraph (a) of this subsection, the liability of a person to pay that charge (or portion thereof) and any obligation on the sanitary authority by whom the waiver was made to collect the charge (or portion thereof) shall cease.&#8221;; and<\/p>\n<p>( c ) the insertion in subsection (7) after &#8220;the 1st day of October&#8221; of &#8220;,or by such other instalments as the sanitary authority to whom the charge is payable shall determine,&#8221;;<\/p>\n<p>and the said subsection (7), as so amended, is set out in the Table to this section.<\/p>\n<p>TABLE<\/p>\n<p>(7) A charge under this section for water supplied otherwise than by measure shall be payable in advance by equal half-yearly instalments on the 1st day of April and the 1st day of October or by such other instalments as the sanitary authority to whom the charge is payable shall determine, and, in default of being paid within two months after becoming payable, shall be recoverable as a simple contract debt in any court of competent jurisdiction<\/p>\n<p>Amendment of section 9 of Local Government (Financial Provisions) Act, 1978 .<br \/>\n9.\u2014The Local Government (Financial Provisions) Act, 1978 , is hereby amended by the substitution of the following section for section 9;<\/p>\n<p>&#8221;<\/p>\n<h4>Grants to rating authorities, etc.<\/h4>\n<p>9.\u2014(1) The Minister shall in relation to a local financial year out of moneys provided by the Oireachtas make to a rating authority or a housing authority a grant not exceeding the aggregate of the allowances made by the authority under section 3, 4 or 6 of this Act in the local financial year.<\/p>\n<p>(2) The Minister shall as regards each local financial year, as soon as may be, furnish to each rating authority an estimate of the grant which he proposes to make to the authority under subsection (1) of this section in relation to that local financial year, and in relation to the extent (if any) by which the aggregate referred to in the said subsection (1) exceeds the grant, as so estimated, the relevant estimate of expenses as regards that year, prepared and adopted under sections 9 and 10, respectively, of the Act of 1955, shall include, in such manner as the Minister shall direct, a provision in respect of such excess.<\/p>\n<p>(3) Where, before the passing of this Act, in relation to the local financial year which commenced on the 1st day of January, 1982, or any subsequent local financial year, there was included in an estimate of expenses, within the meaning of the Act of 1955 and relating to that year, a provision similar to that required to be included in such an estimate by subsection (2) of this section, the inclusion shall have and shall be deemed always to have had all such validity and effect as it would have had if the said subsection (2), other than the provisions thereof enabling the Minister to give directions, had been in force at the time of its inclusion.<\/p>\n<p>(4) In this section &#8216;the Act of 1955&#8217; means the City and County Management (Amendment) Act, 1955 .&#8221;.<\/p>\n<p>Short title, collective citation and construction.<br \/>\n10.\u2014(1) This Act may be cited as the Local Government (Financial Provisions) (No. 2) Act, 1983 .<\/p>\n<p>(2) The collective citation &#8220;the Local Government Acts, 1925 to 1983&#8221; shall include this Act.<\/p>\n<p>(3) The Local Government Acts, 1925 to 1983, shall be construed as one Act.<\/p>\n<p>Local Government (Financial Provisions) Act, 1997<br \/>\nNo. 29\/1997:<\/p>\n<h2>LOCAL GOVERNMENT (FINANCIAL PROVISIONS) ACT, 1997<\/h2>\n<p>t.<\/p>\n<p>ACTS REFERRED TO<\/p>\n<p>City and County Management (Amendment) Act, 1955 1955, No. 12<br \/>\nFinance Act, 1961 1961, No. 23<br \/>\nFinance Act, 1989 1989, No. 10<br \/>\nFinance Act, 1991 1991, No. 13<br \/>\nFinance Act, 1992 1992, No. 9<br \/>\nFinance Act, 1993 1993, No. 13<br \/>\nFinance Act, 1994 1994, No. 13<br \/>\nFinance Act, 1995 1995, No. 8<br \/>\nFinance Act, 1996 1996, No. 9<br \/>\nFinance (Excise Duties) (Vehicles) Act, 1952 1952, No. 24<br \/>\nFinance (No. 2) Act, 1992 1992, No. 28<br \/>\nLocal Government Act, 1941 1941, No. 23<br \/>\nLocal Government Act, 1955 1955, No. 9<br \/>\nLocal Government Act, 1994 1994, No. 8<br \/>\nLocal Government (Delimitation of Water Supply Disconnection Powers) Act, 1995<br \/>\n1995, No. 18<\/p>\n<p>Local Government (Financial Provisions) Act, 1978 1978, No. 35<br \/>\nLocal Government (Financial Provisions) (No. 2) Act, 1983 1983, No. 21<br \/>\nLocal Government Acts, 1925 to 1994<br \/>\nLocal Government (Sanitary Services) Act, 1962 1962, No. 26<br \/>\nPublic Health (Ireland) Act, 1878 1878, c.52<br \/>\nNumber 29 of 1997<\/p>\n<p>LOCAL GOVERNMENT (FINANCIAL PROVISIONS) ACT, 1997<\/p>\n<p>AN ACT TO ENABLE LOCAL AUTHORITIES TO ENJOY THE REVENUES FROM DUTIES CHARGED UNDER THE FINANCE (EXCISE DUTIES) (VEHICLES) ACT, 1952 , AND FROM DUTIES AND FEES CHARGED UNDER CERTAIN OTHER ENACTMENTS, TO REMOVE THE POWER OF LOCAL AUTHORITIES TO MAKE CHARGES FOR THE SUPPLY OF WATER FOR DOMESTIC PURPOSES OR FOR THE DISPOSAL OF DOMESTIC SEWAGE, TO ENABLE STEPS TO BE TAKEN FOR THE PURPOSE OF SECURING THE PROVISION BY LOCAL AUTHORITIES OF SERVICES IN A MORE ECONOMICAL AND EFFICIENT MANNER, TO OTHERWISE MAKE PROVISION IN RELATION TO LOCAL GOVERNMENT (IN PARTICULAR FOR THE PURPOSE OF ENSURING THAT THE REVENUES FROM DUTIES AND FEES AFORESAID ARE APPORTIONED AMONG LOCAL AUTHORITIES ON AN EQUITABLE AND FAIR BASIS) AND TO PROVIDE FOR RELATED MATTERS.<\/p>\n<p>[20th May, 1997]<\/p>\n<p>BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:<\/p>\n<h4>Interpretation.<\/h4>\n<p>1.\u2014(1) In this Act, unless the context otherwise requires\u2014<\/p>\n<p>&#8220;the Act of 1952&#8221; means the Finance (Excise Duties) (Vehicles) Act, 1952 ;<\/p>\n<p>&#8220;car tax&#8221; means the duty imposed by the Act of 1952 in respect of a licence taken out under section 1 of that Act in relation to a vehicle referred to in\u2014<\/p>\n<p>( a ) subparagraph (a) or (b) of paragraph 1, or<\/p>\n<p>( b ) subparagraph (d) of paragraph 6,<\/p>\n<p>of Part I of the Schedule to the Act of 1952 (inserted by the Finance Act, 1991 , and amended by section 163 of the Finance Act, 1992 ), and as chargeable, leviable and payable in accordance with the provisions of the Act of 1952;<\/p>\n<p>&#8220;the Central Motor Tax Account&#8221; has the meaning assigned to it by the Road Vehicles (Registration and Licensing) Order, 1958 ( S.I. No. 15 of 1958 );<\/p>\n<p>&#8220;the Council&#8221; has the meaning assigned to it by section 7;<\/p>\n<p>&#8220;the Department&#8221; means the Department of the Environment,<\/p>\n<p>&#8220;driver licence duties&#8221; means duties imposed by section 4(1A) (inserted by the Finance Act, 1961 , and amended by the Finance Act, 1989 ) of the Act of 1952, and as chargeable, leviable and payable in accordance with that section;<\/p>\n<p>&#8220;enactment&#8221; includes an instrument made under an enactment;<\/p>\n<p>&#8220;estimate of expenses&#8221; has the meaning assigned to it by the City and County Management (Amendment) Act, 1955 ;<\/p>\n<p>&#8220;functions&#8221; includes powers and duties and a reference to the performance of functions includes, with respect to powers and duties, a reference to the exercise of the powers and the carrying out of the duties;<\/p>\n<p>&#8220;the Fund&#8221; has the meaning assigned to it by section 4;<\/p>\n<p>&#8220;local authority&#8221; means\u2014<\/p>\n<p>( a ) the council of a county,<\/p>\n<p>( b ) the corporation of a county or other borough,<\/p>\n<p>( c ) the council of an urban district, and<\/p>\n<p>( d ) the commissioners of a town;<\/p>\n<p>&#8220;local government auditor&#8221; means an auditor referred to in section 68 (2) of the Local Government Act, 1941 ;<\/p>\n<p>&#8220;the Minister&#8221; means the Minister for the Environment,<\/p>\n<p>&#8220;Motor Tax Account&#8221; has the meaning assigned to it by the Road Vehicles (Registration and Licensing) Order, 1958;<\/p>\n<p>&#8220;motor vehicle tax&#8221; means the duty imposed by the Act of 1952 in respect of a licence taken out under section 1 of that Act, and as chargeable, leviable and payable in accordance with the provisions of that Act;<\/p>\n<p>&#8220;prescribed&#8221; means prescribed by regulations made by the Minister under this Act;<\/p>\n<p>&#8220;urban authority&#8221; means the corporation of a borough, other than a county borough, or the council of an urban district.<\/p>\n<p>(2) In this Act\u2014<\/p>\n<p>( a ) a reference to a section is a reference to a section of this Act unless it is indicated that reference to some other enactment is intended,<\/p>\n<p>( b ) a reference to a subsection or paragraph is a reference to a subsection or paragraph of the provision in which the reference occurs unless it is indicated that reference to some other provision is intended,<\/p>\n<p>( c ) a reference to any enactment is a reference to that enactment as amended, extended or adapted by or under any subsequent enactment (including this Act).<\/p>\n<p>Regulations, orders and directions.<br \/>\n2.\u2014(1) The Minister may make regulations prescribing any matter or thing which is referred to in this Act as prescribed or to be prescribed or for the purpose of enabling any provision of this Act to have full effect.<\/p>\n<p>(2) Without prejudice to any other provision of this Act, a regulation or order under this Act may provide for such incidental, consequential, supplementary or transitional provisions as may appear to the Minister to be appropriate for the purposes of this Act or any regulations or order made thereunder.<\/p>\n<p>(3) If in any respect any difficulty arises in bringing any provision of this Act into operation or in relation to the operation of any such provision, the Minister may by regulations do anything which appears to him or her to be necessary or expedient for the purposes of removing that difficulty, for bringing that provision into operation, or for securing or facilitating its operation, and any such regulations may modify any provision of this Act or any other enactment so far as may be necessary or expedient for the purposes aforesaid but no regulations may be made under this subsection in relation to a provision of this Act after the expiration of 2 years from the commencement of that provision.<\/p>\n<p>(4) Regulations or an order made under this Act may\u2014<\/p>\n<p>( a ) apply to local authorities generally or to a specified local authority or local authorities,<\/p>\n<p>( b ) contain different provisions in relation to different local authorities.<\/p>\n<p>(5) A regulation or order under this Act (other than an order under section 20 (3)) shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling such a regulation or order is passed by either such House within the next 21 days on which that House has sat after the regulation or order has been laid before it, the regulation or order shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.<\/p>\n<p>(6) The Minister may by order amend or revoke an order under this Act (other than an order under section 20 (3) but including an order under this subsection).<\/p>\n<p>(7) The Minister may give a direction for the purpose of anything mentioned in this Act as being the subject of a direction.<\/p>\n<p>(8) The Minister may give a direction amending or revoking a direction given by him or her under this Act (including a direction under this subsection).<\/p>\n<p>(9) A direction given for the purposes of this Act shall be in writing.<\/p>\n<h4>Retention of car tax by local authorities.<\/h4>\n<p>3.\u2014Notwithstanding anything contained in any other enactment but subject to the provisions of this Act, car tax that is collected by a local authority, on or after the commencement of this section, shall, in lieu of being paid into the Central Motor Tax Account, be retained by the authority and enjoyed by it as revenue.<\/p>\n<h4>Local Government (Equalisation) Fund.<\/h4>\n<p>4.\u2014(1) There shall stand established, on the commencement of this section, a fund which shall be known as the Local Government (Equalisation) Fund and is in this Act referred to as &#8220;the Fund&#8221;.<\/p>\n<p>(2) The Minister shall manage and control the Fund.<\/p>\n<p>(3) The Fund shall consist of such accounts as the Minister may determine.<\/p>\n<p>(4) The said accounts shall be in such form and be prepared in such manner as the Minister may determine,<\/p>\n<p>(5) As soon as may be after the end of each financial year, the Minister shall submit the accounts of the Fund to the Comptroller and Auditor General for audit and the Minister shall cause a copy of an abstract of the accounts as so audited together with a copy of the report of the Comptroller and Auditor General thereon to be laid before each House of the Oireachtas.<\/p>\n<p>(6) This section is subject to the provisions of section 7.<\/p>\n<h4>Payments into the Fund generally.<\/h4>\n<p>5.\u2014(1) In this section &#8220;miscellaneous fees and duties&#8221; means\u2014<\/p>\n<p>( a ) duties imposed by section 21 of the Finance (No. 2) Act, 1992 ;<\/p>\n<p>( b ) fees payable under the European Communities (Vehicle Testing) Regulations, 1991 ( S.I. No. 356 of 1991 );<\/p>\n<p>( c ) fees payable under the Road Traffic (Licensing of Trailers and Semi-Trailers) Regulations, 1982 ( S.I. No. 35 of 1982 );<\/p>\n<p>( d ) fees payable to a local authority under the Road Traffic (Public Service Vehicles) Regulations, 1963 ( S.I. No. 191 of 1963 );<\/p>\n<p>( e ) any other fees which prior to the commencement of this section were payable into a Motor Tax Account; and<\/p>\n<p>( f ) such fees or other moneys as the Minister may specify by order for the purposes of this subsection.<\/p>\n<p>(2) Notwithstanding anything contained in any other enactment, there shall be paid into the Fund by each local authority\u2014<\/p>\n<p>( a ) 20 per cent., or such other percentage as the Minister may, from time to time, by order specify in relation to the local authority, of the amount of car tax collected by it in each local financial year,<\/p>\n<p>( b ) the amount of motor vehicle tax, other than car tax, collected by it in each such year,<\/p>\n<p>( c ) the amount of driver licence duties collected by it in each such year,<\/p>\n<p>( d ) the amount of miscellaneous fees and duties collected by it in each such year.<\/p>\n<p>(3) Any moneys that the Minister receives, in each financial year, other than moneys from the Fund or moneys provided by the Oireachtas, in connection with the collection of motor vehicle tax, including in connection with the provision of information from records established and maintained under section 60 of the Finance Act, 1993 (as amended by section 86 of the Finance Act, 1994 ), shall be paid into the Fund by the Minister.<\/p>\n<p>(4) The Minister may from time to time pay into the Fund, out of moneys provided by the Oireachtas, such an amount as he or she thinks appropriate.<\/p>\n<p>(5) Any amounts required to be paid into the Fund by this section shall be so paid in such manner and at such times as are specified in a direction given by the Minister for the purposes of this section.<\/p>\n<p>(6) A reference in this section to the collection by a local authority of an amount of any tax, fee or duty referred to in subsection (2) includes a reference to an amount of any such tax, fee or duty collected by it, under a relevant arrangement (within the meaning of section 9), on behalf of another local authority.<\/p>\n<p>(7) A reference in this section to an amount of any tax, fee or duty shall be construed as a reference to the amount of the tax, fee or duty concerned after there has been deducted therefrom any amount under and in accordance with section 11.<\/p>\n<p>(8) Without prejudice to subsection (7), the reference in subsection (2) (a) to an amount of car tax shall be deemed to exclude a reference to so much of that amount as would not have been liable to be collected by the local authority concerned but for the making by it of a decision under subsection (2) or (3) of section 9 or, as the case may be, but for the making by another local authority under the said subsection (2) or (3) of a decision which, by virtue of subsection (5) of section 9, has effect in relation to car tax collected by the local authority concerned.<\/p>\n<h4>Payments out of the Fund generally.<\/h4>\n<p>6.\u2014(1) Whenever and so often as the Minister considers that it is appropriate that such a payment be made in respect of expenses incurred or to be incurred by one or more local authorities in performing its or their functions generally, the Minister may pay out of the Fund to that local authority or those local authorities such an amount of moneys as he or she determines for the purposes of defraying, in whole or in part, the expenses incurred or to be incurred by it or them in performing those functions.<\/p>\n<p>(2) The Minister may from time to time pay out of the Fund an amount of moneys equal to the expenses incurred by him or her in taking from time to time steps (which the Minister is hereby empowered to take)-<\/p>\n<p>( a ) to promote or secure the making of improvements in the quality of services provided by local authorities,<\/p>\n<p>or<\/p>\n<p>( b ) to encourage local authorities to perform their functions in a more economical efficient and effective manner.<\/p>\n<p>(3) The Minister may from time to time pay out of the Fund such an amount of moneys as he or she determines for the purposes of defraying, in whole or in part, the expenses incurred by him or her, on or after the 1st day of January, 1997, in connection with the collection of motor vehicle tax, including in connection with the provision of information from records&#8217; established and maintained under section 60 of the Finance Act, 1993 (as amended by section 86 of the Finance Act, 1994 ).<\/p>\n<p>(4) Any amount of moneys paid out of the Fund under subsection (2) or (3) shall be paid into, or disposed of for the benefit of, the Exchequer in such manner as the Minister, with the consent of the Minister for Finance, may determine.<\/p>\n<p>(5) Pending the first making of an order under section 7 (4) conferring the functions of the Minister under section 6 (1) on the Council (in subsection (6) referred to as a &#8220;section 6 (1) functions order&#8221;), the Minister may establish a committee (one or more members of which shall be an officer or officers of a local authority or local authorities) to advise the Minister with respect to the performance by him or her of the said functions and a committee so established may advise the Minister accordingly.<\/p>\n<p>(6) The committee referred to in subsection (5) shall stand dissolved on the commencement of a section 6 (1) functions order.<\/p>\n<p>(7) This section is subject to the provisions of section 7.<\/p>\n<h4>Local Government (Equalisation) Council.<\/h4>\n<p>7.\u2014(1) There shall stand established, on the commencement of this section, a body which shall be known as the Local Government (Equalisation) Council and is in this Act referred to as &#8220;the Council&#8221;.<\/p>\n<p>(2) The Council shall<\/p>\n<p>( a ) be a body corporate with perpetual succession and an official seal and power to sue and to be sued in its corporate name,<\/p>\n<p>( b ) consist of such and so many members as the Minister determines.<\/p>\n<p>(3) The members of the Council shall be appointed by the Minister; a person shall not be eligible for appointment as such a member unless he or she is a member or ex-member or an officer or ex-officer of a local authority, an officer of the Minister or a person whom the Minister considers otherwise possesses qualifications or experience that make him or her suitable for appointment as such a member.<\/p>\n<p>(4) The Minister may by order confer on the Council one or more of the following functions of the Minister, namely<\/p>\n<p>( a ) the functions under subsections (2) and (5) of section 4,<\/p>\n<p>( b ) the functions under subsection (1) of section 6,<\/p>\n<p>( c ) so much of the functions under subsections (2) and (3) of section 6 as relate to the payment out of the Fund of an amount of moneys referred to in either of the said subsections,<\/p>\n<p>( d ) the functions under subsections (2) and (3) of section 10,<\/p>\n<p>( e ) the functions under subsection (1) of section 11,<\/p>\n<p>and any such function or functions so conferred on the Council shall, for so long as the order remains in force, be performable by the Council and not by the Minister.<\/p>\n<p>(5) The Minister may, by a direction given by him or her for the purposes of this subsection, require the Council to prepare and furnish to the Minister a report in relation to any matter concerning the operation of the Fund (and such a report may include recommendations of the Council in relation to that matter).<\/p>\n<p>(6) An order under subsection (4) that confers on the Council the functions of the Minister under subsection (5) of section 4 may provide that the Council shall, in performing the said functions, submit, for audit, the accounts referred to in the said subsection (5) to a person other than the Comptroller and Auditor General, being a person whom the Minister is satisfied possesses such qualifications as will enable him or her properly to conduct such an audit, and, for so long as an order under subsection (4) provides as aforesaid, each reference in subsection (5) of section 4 to the Comptroller and Auditor General shall be construed as a reference to such a person.<\/p>\n<p>(7) An order under subsection (4) that confers on the Council the functions referred to in paragraph (c) of that subsection may provide that the said functions shall be performed by the Council subject to such conditions as are specified in the order, being conditions requiring the payment out of the Fund, in such amounts and at such times as are specified in a direction given by the Minister for the purposes of those conditions, of moneys referred to in subsection (2) or (3) of section 6.<\/p>\n<p>(8) Without prejudice to subsections (4) and (5), the Minister may, if he or she so thinks fit, by order confer on the Council such functions in relation to the acquisition, use or disposal by local authorities of the resources necessary for the performance of their functions as he or she considers appropriate.<\/p>\n<p>(9) The Minister may by order provide for such one or more of the following as he or she considers appropriate, namely\u2014<\/p>\n<p>( a ) the terms of office of members of the Council,<\/p>\n<p>( b ) the payment to such members (at such rates as are determined, with the consent of the Minister for Finance, by the Minister) of remuneration or allowances for expenses,<\/p>\n<p>( c ) the removal of such members from office,<\/p>\n<p>( d ) the quorum of such members necessary for any decision at a meeting of the Council to be properly taken,<\/p>\n<p>( e ) the payment out of the Fund of moneys for the purpose of meeting any remuneration or allowances for expenses referred to in paragraph (b),<\/p>\n<p>( f ) the employment by the Council of staff or the supply to it by the Minister or a local authority of the services of staff of the Department or the authority, as the case may be,<\/p>\n<p>( g ) the keeping by the Council of accounts,<\/p>\n<p>( h ) transitional provisions in relation to cases where an order under subsection (4) is made, amended or revoked,<\/p>\n<p>( i ) provisions enabling the Council to perform effectively its functions,<\/p>\n<p>( j ) any matters consequential on, or incidental to, the foregoing.<\/p>\n<p>(10) The Minister may, from time to time, give to the Council a general directive in writing as to policy regarding the performance by it of any of its functions and the Council shall in performing its functions have regard to any such directive.<\/p>\n<p>(11) Nothing in subsection (10) shall be construed as enabling the Minister to exercise any power or control in relation to the performance, in particular circumstances, by the Council of any of its functions.<\/p>\n<h4>Closing of Central Motor Tax Account and payment into the Fund of amounts of rate support grant.<\/h4>\n<p>8.\u2014(1) In this section &#8220;rate support grant&#8221; means a grant made under section 9 of the Local Government (Financial Provisions) Act, 1978 , as inserted by section 46 of the Local Government Act, 1994 .<\/p>\n<p>(2) The Minister shall cause the Central Motor Tax Account to be closed with effect from the commencement of section 3 and all balances remaining to the credit of that account immediately before such commencement to be paid into the Fund.<\/p>\n<p>(3) A local authority shall pay into the Fund, on or before the date specified in that behalf in the direction concerned, such an amount of the rate support grant made to it in the local financial year which commenced on the 1st day of January, 1997, as is specified in a direction given by the Minister for the purposes of this subsection.<\/p>\n<h4>Local variation of car tax rates.<\/h4>\n<p>9.\u2014(1) In this section\u2014<\/p>\n<p>&#8220;local authority&#8221; means, unless the context otherwise requires, the council of a county or the corporation of a county borough;<\/p>\n<p>&#8220;relevant arrangement&#8221; means\u2014<\/p>\n<p>( a ) an agreement entered into under section 59 of the Local Government Act, 1955 ;<\/p>\n<p>( b ) a scheme made pursuant to the Dublin (Preparations for Reorganisation) Regulations, 1993 ( S.I. No. 52 of 1993 );<\/p>\n<p>or<\/p>\n<p>( c ) arrangements made pursuant to Article 5 of the Local Government (Reorganisation) Act, 1985 , (County Borough of Galway) Order, 1985 ( S.I. No. 426 of 1985 );<\/p>\n<p>&#8220;relevant period&#8221; means\u2014<\/p>\n<p>( a ) a period of 12 months beginning on any 1st day of April or such other date as may be prescribed,<\/p>\n<p>or<\/p>\n<p>( b ) such other period as may be prescribed.<\/p>\n<p>(2) Subject to the provisions of this section, a local authority that is not a party to an arrangement referred to in subsection (3) may decide, in relation to car tax that is liable to be collected by it in respect of a relevant period, that the rate at which such tax shall be paid shall, in lieu of the rate standing specified for the time being under any enactment in respect of such tax, be such rate as is specified in the decision (being a rate that is greater than the rate standing so specified under the enactment).<\/p>\n<p>(3) Subject to the provisions of this section, a local authority which, under a relevant arrangement, collects, on behalf of another local authority or authorities, car tax may decide, in relation to both, and only both, car tax that is liable to be collected by it\u2014<\/p>\n<p>( a ) on its own behalf in respect of a relevant period, and<\/p>\n<p>( b ) on behalf of the said other authority or authorities (each of which is referred to in subsections (5) and (10) as a &#8220;facilitated local authority&#8221;) in respect of the said period,<\/p>\n<p>that the rate at which such tax shall be paid shall, in lieu of the rate standing specified for the time being under any enactment in respect of such tax, be such rate as is specified in the decision (being a rate that is greater than the rate standing so specified under the enactment).<\/p>\n<p>(4) Where a local authority makes a decision under subsection (2) or (3), the car tax concerned referred to in subsection (2) or, as the case may be, subsection (3) shall, in respect of the relevant period concerned, be paid at the rate specified in the decision and the provisions of every enactment relating to the charging, levying and paying of the said tax and all other matters in respect thereof shall apply and have effect in relation to the said tax payable at the said rate as they apply and have effect in relation to the said tax payable at the rate standing specified for the time being under any enactment.<\/p>\n<p>(5) If, in relation to a facilitated local authority, the relevant arrangement concerned referred to in subsection (3) ceases to be in force before the expiry of the relevant period in respect of which the decision concerned under that subsection was made, the said decision shall be deemed to operate so as to have effect in relation to car tax that is liable to be collected in respect of the said period by that facilitated local authority.<\/p>\n<p>(6) Where the amount of car tax that would, apart from this subsection, be payable, by virtue of a decision under subsection (2) or (3), in relation to a vehicle in respect of a relevant period is a whole number of pounds and a fraction of a pound, the amount of such tax that shall be so payable shall be the said amount rounded up to the nearest whole number of pounds.<\/p>\n<p>(7) A decision under subsection (2) or (3) shall not specify, as a rate at which car tax is to be paid, a rate that will result in the amount of such tax that would, apart from subsection (6), be payable in relation to a vehicle being<\/p>\n<p>( a ) in case the relevant period to which the decision relates is a period beginning on the 1st day of April, 1998, an amount that is greater than 3 per cent.,<\/p>\n<p>or<\/p>\n<p>( b ) in case the relevant period to which the decision relates is a period other than the period aforesaid, an amount that is greater than 6 per cent.,<\/p>\n<p>more than the amount of such tax that would be payable in relation to the vehicle if the rate at which such tax was to be paid were the rate standing specified for the time being under any enactment in respect of that tax.<\/p>\n<p>(8) The making of a decision under subsection (2) or (3) shall be a reserved function.<\/p>\n<p>(9) A local authority which is a council of a county shall, if it proposes to make a decision under subsection (2), request each urban authority (if any) situate in that county to make a submission in writing to it as to the rate that the urban authority considers ought to be specified in the decision.<\/p>\n<p>(10) A local authority which is a party to an arrangement referred to in subsection (3) shall, if it proposes to make a decision under that subsection, request\u2014<\/p>\n<p>( a ) each facilitated local authority concerned, and<\/p>\n<p>( b ) if the first-mentioned local authority is a council of a county, each urban authority (if any) situate in that county,<\/p>\n<p>to make a submission in writing to it as to the rate that the local authority or, as the case may be, the urban authority considers ought to be specified in the decision.<\/p>\n<p>(11) Where\u2014<\/p>\n<p>( a ) pursuant to a request under subsection (9), one or more urban authorities make to the local authority concerned a submission or submissions in writing of the kind referred to in that subsection,<\/p>\n<p>or<\/p>\n<p>( b ) pursuant to a request under subsection (10), one or more local authorities (which expression in this subsection includes one or more urban authorities) make to the local authority concerned a submission or submissions in writing of the kind referred to in that subsection,<\/p>\n<p>the local authority concerned (&#8220;the first-mentioned authority&#8221;) and the said local authority or authorities shall endeavour to agree as to the rate to be specified in the decision proposed to be made by the first-mentioned authority and, if they agree as to the rate to be so specified in the decision, the rate agreed by them shall be the rate specified in the decision and, if they do not so agree, the rate to be so specified shall be a rate decided by the first-mentioned authority.<\/p>\n<p>(12) The following shall be reserved functions\u2014<\/p>\n<p>( a ) the making of a submission of the kind referred to in subsection (9) or (10),<\/p>\n<p>( b ) the entering into an agreement under subsection (11).<\/p>\n<p>(13) The Minister may make regulations for the purpose of enabling this section to have full effect and, in particular, may make regulations\u2014<\/p>\n<p>( a ) specifying procedures to be followed by\u2014<\/p>\n<p>(i) a local authority in making a request under subsection (9) or (10),<\/p>\n<p>(ii) an urban authority or a local authority in making a submission of the kind referred to in subsection (9) or (10),<\/p>\n<p>(iii) each local authority and, as the case may be, urban authority concerned in endeavouring to enter into an agreement under subsection (11),<\/p>\n<p>( b ) specifying as a condition for the thing being regarded as validly and effectually done for the purposes of this section that anything that may be done, or is required to be done, under this section be done before a specified date in a local financial year,<\/p>\n<p>( c ) requiring a local authority to publish, in a specified manner, notice of the making by it of a decision under subsection (2) or (3).<\/p>\n<p>Apportionment of revenue from car tax local authorities.<br \/>\n10.\u2014(1) In this section &#8220;local authority&#8221; and &#8220;relevant arrangement&#8221; have the same meaning as they have in section 9.<\/p>\n<p>(2) A local authority that is a council of a county shall pay to\u2014<\/p>\n<p>( a ) each urban authority situate in that county,<\/p>\n<p>and<\/p>\n<p>( b ) each such other local authority situate in that county being the commissioners of a town as is specified in the direction concerned,<\/p>\n<p>such an amount of the car tax collected by it in a local financial year as is specified in, or determined in accordance with, a direction given by the Minister for the purposes of this subsection.<\/p>\n<p>(3) If a local authority, under a relevant arrangement, collects car tax on behalf of another local authority, it shall pay to that other local authority such an amount of that tax collected by it in a local financial year as is\u2014<\/p>\n<p>( a ) specified in, or determined in accordance with, an agreement entered into between it and that other authority,<\/p>\n<p>or<\/p>\n<p>( b ) in default of such an agreement being entered into, specified in, or determined in accordance with, a direction given by the Minister for the purposes of this subsection.<\/p>\n<p>(4) A direction referred to in subsection (2) or (3) may\u2014<\/p>\n<p>( a ) provide that the amount concerned shall be determined in accordance with a specified formula or specified procedures,<\/p>\n<p>( b ) require the payment of the amount concerned to be made in such instalments and at such times as are specified in the direction.<\/p>\n<p>(5) An agreement referred to in subsection (3) may\u2014<\/p>\n<p>( a ) provide that the amount concerned shall be determined in accordance with a specified formula or specified procedures,<\/p>\n<p>( b ) require the payment of the amount concerned to be made in such instalments and at such times as are specified in the agreement.<\/p>\n<p>(6) A reference in this section to an amount of car tax shall be construed as a reference to the amount of that tax after there has been deducted therefrom any amount under and in accordance with section 11.<\/p>\n<h4>Deduction by local authority of expenses from amounts of motor vehicle tax and other fees and duties.<\/h4>\n<p>11.\u2014(1) A local authority may, for the purposes of defraying, in whole or in part, the expenses incurred by it in collecting the tax, duty or fee concerned, deduct from any amount of motor vehicle tax, driver licence duties or miscellaneous fees and duties (within the meaning of section 5) collected by it in a local financial year such an amount (if any) as is specified in, or determined in accordance with, a direction given by the Minister for the purposes of this subsection.<\/p>\n<p>(2) A direction referred to in subsection (1) may provide that the amount concerned shall be determined in accordance with a specified formula or specified procedures.<\/p>\n<p>(3) This section is subject to the provisions of section 7.<\/p>\n<h4>Removal of power of local authorities to make charges for supply of water for domestic purposes, etc.<\/h4>\n<p>12.\u2014(1) In this section &#8220;section 65A of the 1878 Act&#8221; means section 65A of the Public Health (Ireland) Act, 1878, as inserted by section 7 of the Local Government (Sanitary Services) Act, 1962 , and amended by section 8 of the Local Government (Financial Provisions) (No. 2) Act, 1983 , and sections 2 and 3 of the Local Government (Delimitation of Water Supply Disconnection Powers) Act, 1995 .<\/p>\n<p>(2) Section 65A of the 1878 Act is hereby amended by\u2014<\/p>\n<p>( a ) the substitution of the following subsections for subsections (1), (1A) and (1B):<\/p>\n<p>&#8220;(1) A sanitary authority may make charges for water supplied, whether within or outside their functional area, by them, but after the 31st day of December, 1996, a sanitary authority may not make a charge for a supply by them of water for domestic purposes.<\/p>\n<p>(1A) Nothing in subsection (1) of this section shall be construed as preventing a sanitary authority from recovering a charge made by them, on or before the 31st day of December, 1996, for a supply by them of water after that date.&#8221;;<\/p>\n<p>( b ) the substitution in subsection (11) of &#8220;to a dwelling house or a group water supply scheme&#8221; for &#8220;whether the supply is or is not to a dwelling house&#8221;;<\/p>\n<p>( c ) the addition to subsection (11), after subparagraph (e), of the following subparagraph:<\/p>\n<p>&#8220;(f) a supply to a sanitary authority.&#8221;;<\/p>\n<p>( d ) the addition, after subsection (11), of the following subsections:<\/p>\n<p>&#8220;(12) Where water supplied by a sanitary authority constitutes, or may constitute, a supply for domestic and other purposes, a sanitary authority may make such estimation, as they consider reasonable, of the proportion of that supply likely to be used for domestic purposes and may have regard to any such estimation in determining whether, and on what basis, to make a charge for a supply of water under this section.<\/p>\n<p>(13) In this section\u2014<\/p>\n<p>&#8216;dwelling house&#8217; means a building or part of a building used by a person as his or her place of private residence (whether as his or her principal place of such residence or not) and includes accommodation provided in such a residence to one or more students to enable them to pursue their studies but does not include any part of a building used for the provision, for the purposes of reward, with a view to profit or otherwise in the course of business, of accommodation, including self-catering accommodation, (other than accommodation provided in a place of private residence aforesaid to one or more students for the purposes aforesaid) unless the person to whom the accommodation is so provided uses the accommodation as his or her principal place of private residence;<\/p>\n<p>&#8216;group water supply scheme&#8217; means a scheme whereby there is provided a private supply of water by means of a common or shared source of supply and distribution system.&#8221;.<\/p>\n<p>(3) Section 4 of the Local Government (Financial Provisions) (No. 2) Act, 1983 , is hereby amended by the substitution of the following subsections for subsection (1):<\/p>\n<p>&#8220;(1) Section 2 of this Act shall not apply to any service\u2014<\/p>\n<p>( a ) consisting of the supply by a local authority, after the 31st day of December, 1996, of water for domestic purposes or the disposal by it of domestic sewage,<\/p>\n<p>or<\/p>\n<p>( b ) which for the time being stands specified in an order made by the Minister under subsection (2) of this section.<\/p>\n<p>(1A) Nothing in subsection (1) of this section shall be construed as preventing a local authority from recovering a charge made by it, on or before the 31st day of December, 1996, for a disposal by it of domestic sewage after that date.<\/p>\n<p>(1B) The reference to the supply of water for domestic purposes in subsection (1) of this section shall be construed in accordance with section 65A (11) of the Public Health (Ireland) Act, 1878, as amended by the Local Government (Financial Provisions) Act, 1997 .&#8221;.<\/p>\n<h4>Estimates adopted by local authority in local financial year, 1997, not affected by Act,.<\/h4>\n<p>13.\u2014Nothing in this Act shall operate to deprive of its effect for the purposes of any enactment an estimate of expenses adopted by a local authority in relation to the local financial year which commenced on the 1st day of January, 1997.<\/p>\n<h4>Local Government (Value for Money) Unit.<\/h4>\n<p>14.\u2014(1) In this section &#8220;local authority&#8221; means a local authority for the purposes of the Local Government Act, 1941 , or such other body as may be prescribed.<\/p>\n<p>(2) The Minister shall, as soon as may be after the commencement of this section, establish within the Department an administrative unit which shall be known as the Local Government (Value for Money) Unit and is in this section referred to as &#8220;the Unit&#8221;.<\/p>\n<p>(3) The Unit shall comprise such and so many officers of the Minister and local government auditors as the Minister may from time to time determine and those officers and auditors who for the time being comprise the Unit are referred to in this section as &#8220;the Unit personnel&#8221;.<\/p>\n<p>(4) Whenever and so often as the Minister requests the Unit personnel to do so, the Unit personnel shall carry out, or cause to be carried out, a study of systems, practices and procedures (including systems, practices and procedures employed outside the State), being a study which they consider will enable them to make recommendations under subsection (6) with respect to measures that could be taken to\u2014<\/p>\n<p>( a ) secure the provision by local authorities of services in a more economical, efficient and effective manner,<\/p>\n<p>( b ) improve the manner in which local authorities are managed.<\/p>\n<p>(5) Each local authority shall provide to the Unit personnel or any person who is carrying out, on their behalf, a study referred to in subsection (4), such information, records or documents in its possession or which may be reasonably procured by it as the Unit personnel or the said person reasonably require for the purposes of a study referred to in subsection (4) and request the authority to provide them to the personnel or him or her.<\/p>\n<p>(6) The Unit personnel shall make a report to the Minister of the results of any study carried out, or caused to be carried out, by them under subsection (4) and shall, having regard to such results, make recommendations to the Minister with respect to the matters referred to in paragraphs (a) and (b) of subsection (4).<\/p>\n<p>(7) The Minister shall publish, in such manner as he or she thinks fit, any report or recommendations made to him or her under this section.<\/p>\n<h4>Value for money audit.<\/h4>\n<p>15.\u2014(1) A local government auditor may, in the course of an audit of the accounts of a local authority or at any other time, carry out such examinations as he or she considers appropriate for the purpose of ascertaining\u2014<\/p>\n<p>( a ) whether and to what extent the resources of the local authority\u2014<\/p>\n<p>(i) have been used, and<\/p>\n<p>(ii) if acquired or disposed of by the local authority, have been so acquired or disposed of,<\/p>\n<p>economically and efficiently, and<\/p>\n<p>( b ) whether any such disposal has been effected upon the most favourable terms reasonably obtainable.<\/p>\n<p>(2) Without prejudice to the generality of subsection (1), a local government auditor may examine the systems, procedures and practices employed by a local authority for the purposes of enabling the local authority to evaluate the effectiveness of its operations.<\/p>\n<p>(3) Without prejudice to the generality of subsections (1) and (2), a local government auditor may, in carrying out examinations under this section\u2014<\/p>\n<p>( a ) make such comparisons, including comparisons of systems, procedures and practices, as he or she considers appropriate, and<\/p>\n<p>( b ) (i) examine the extent to which a local authority has implemented, or is implementing, recommendations made to the Minister by the personnel of the Unit referred to in section 14,<\/p>\n<p>(ii) to the extent that those recommendations have been, or are being, implemented by the local authority, examine the measures taken by it for those purposes.<\/p>\n<p>(4) In this section &#8220;local authority&#8221; has the same meaning as it has in section 14.<\/p>\n<p>Amendment of section 61 of Local Government Act, 1955 .<br \/>\n16.\u2014 Section 61 (which confers on the Minister power to make certain regulations) of the Local Government Act, 1955 , is hereby amended by the substitution, in subsection (2), for all the words from &#8220;and any previous provisions&#8221; to the end of that subsection of &#8220;and so much of any previous provisions, whether made by or under statute, applying to that authority and relating to those matters as is specified in the regulations shall cease to have effect as respects that authority to the extent specified in the regulations&#8221;, and the said subsection (2), as so amended, is set out in the Table to this section.<\/p>\n<p>TABLE<\/p>\n<p>(2) From and after the commencement of regulations under this section, the matters with respect to which the regulations were made shall, as respects any local authority concerned, be governed by the provisions of the regulations and so much of any previous provisions, whether made by or under statute, applying to that authority and relating to those matters as is specified in the regulations shall cease to have effect as respects that authority to the extent specified in the regulations.<\/p>\n<h4>Amendment of Finance (No 2) Act, 1992 .<\/h4>\n<p>17.\u2014The Finance (No. 2) Act, 1992 , is hereby amended\u2014<\/p>\n<p>( a ) by the insertion in section 18 of the following definition after the definition of &#8220;the register&#8221;:<\/p>\n<p>&#8220;&#8216;registered owner&#8217; has the meaning assigned to it by the Road Vehicles (Registration and Licensing) (Amendment) Regulations, 1992 ( S.I. No. 385 of 1992 ), as amended for the time being;&#8221;,<\/p>\n<p>( b ) in section 20 (as amended by section 117 of the Finance Act, 1995 )\u2014<\/p>\n<p>(i) by the deletion of the proviso to paragraph (a) of subsection (1),<\/p>\n<p>(ii) by the substitution of the following paragraph for paragraph (b) of subsection (1):<\/p>\n<p>&#8220;(b) The said duty shall not be charged, levied or paid on\u2014<\/p>\n<p>(i) a vehicle in respect of the period commencing on the date of entry of the vehicle in the register and ending on the date on which it is first used in a public place after such entry if the registered owner produces to the licensing authority concerned, not later than the date of the making of the application hereafter referred to in this subparagraph, such evidence as satisfies that authority that the vehicle\u2014<\/p>\n<p>(I) in case the evidence is produced before the date of making of the said application, has not been and will not be used,<\/p>\n<p>or<\/p>\n<p>(II) in case the evidence is produced on the date of the making of the said application, has not been used,<\/p>\n<p>in a public place by or on behalf of the registered owner or with his or her consent without first making or, as the case may be, before the making of, an application to the licensing authority for a licence under section 1 of the Act of 1952 in respect of the vehicle, or<\/p>\n<p>(ii) a vehicle referred to in section 143 (1) of the Act of 1992.&#8221;, and<\/p>\n<p>(iii) by the deletion of subsection (2), and<\/p>\n<p>( c ) by the insertion of the following section after section 20:<\/p>\n<p>&#8220;20A. So much of the duty of excise paid by a person before the commencement of section 17 of the Local Government (Financial Provisions) Act, 1997 , in respect of a licence taken out by him or her under section 1 of the Act of 1952 in relation to a vehicle as was chargeable, leviable and payable in respect of the period commencing on the date of entry of the vehicle in the register and ending on the date on which it was first used in a public place after such entry shall, on application being made to it in that behalf, be repaid by the licensing authority concerned to the person if the person produces to the authority such evidence as satisfies the authority that the said vehicle was not used by or on behalf of the person or with his or her consent in a public place before the making of the application by him or her to the authority for the said licence.&#8221;.<\/p>\n<p>Repeals.<br \/>\n18.\u2014The following are hereby repealed:<\/p>\n<p>( a ) section 9 of the Local Government (Financial Provisions) Act, 1978 ,<\/p>\n<p>( b ) section 140 of the Finance Act, 1996 .<\/p>\n<p>Expenses.<br \/>\n19.\u2014The expenses incurred by the Minister in the administration of this Act shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas.<\/p>\n<p>Short title, collective citation, construction and commencement.<br \/>\n20.\u2014(1) This Act may be cited as the Local Government (Financial Provisions) Act, 1997 .<\/p>\n<p>(2) The Local Government Acts, 1925 to 1994, and this Act may be cited together as the Local Government Acts, 1925 to 1997, and shall be construed together as one Act.<\/p>\n<p>(3) This Act shall come into operation on such day or days as, by order or orders made by the Minister, may be fixed therefor either generally or with reference to any particular purpose or provision and different days may be so fixed for different purposes and different provisions.<\/p>\n<h2>Local Government Act 1998<\/h2>\n<p>An Act to make new provision with respect to the means whereby financial resources are made available to local authorities, to provide for the establishment of a fund to be known as the Local Government Fund, to amend the Finance (Excise Duties) (Vehicles) Act, 1952, and the Finance (No. 2) Act, 1992, to make provision in relation to elections of members of local authorities and the appointment of certain persons to certain other bodies, to otherwise make provision in relation to local government and to provide for related matters.<br \/>\n[29th May, 1998]<br \/>\nBE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:<\/p>\n<h4>1. Interpretation.<\/h4>\n<p>(1) In this Act, unless the context otherwise requires\u2014<br \/>\n\u201cthe Act of 1952\u201d means the Finance (Excise Duties) (Vehicles) Act, 1952;<br \/>\n\u201cthe Act of 1994\u201d means the Local Government Act, 1994;<br \/>\n\u201cthe Department\u201d means the Department of the Environment and Local Government;<br \/>\n\u201cdriver licence duties\u201d means duties imposed by the Act of 1952, and as chargeable, leviable and payable in accordance with that section;<br \/>\n\u201cenactment\u201d includes an instrument made under an enactment;<br \/>\n\u201cfunctions\u201d includes powers and duties and a reference to the performance of functions includes, with respect to powers and duties, a reference to the exercise of the powers and the carrying out of the duties;<br \/>\n\u201cthe Fund\u201d has the meaning assigned to it by section 3;<br \/>\n\u201clocal authority\u201d means\u2014<br \/>\n(a) the council of a county,<\/p>\n<p>(b) the corporation of a county or other borough,<\/p>\n<p>(c) the council of an urban district, and<\/p>\n<p>(d) the commissioners of a town;<\/p>\n<p>\u201cthe Local Government (Equalisation) Fund\u201d means the fund established by section 4 of the Local Government (Financial Provisions) Act, 1997;<br \/>\n\u201cthe Minister\u201d means the Minister for the Environment and Local Government;<br \/>\n\u201cMotor Tax Account\u201d has the meaning assigned to it by the Road Vehicles (Registration and Licensing) Order, 1958 (S.I. No. 15 of 1958);<br \/>\n\u201cmotor vehicle tax\u201d means the duty imposed by the Act of 1952 in respect of a licence taken out under section 1 of that Act, and as chargeable, leviable and payable in accordance with the provisions of that Act;<br \/>\n\u201cprescribed\u201d means prescribed by regulations made by the Minister under this Act.<\/p>\n<p>(2) In this Act\u2014<br \/>\n(a) a reference to a section is a reference to a section of this Act unless it is indicated that reference to some other enactment is intended,<\/p>\n<p>(b) a reference to a subsection or paragraph is a reference to a subsection or paragraph of the provision in which the reference occurs unless it is indicated that reference to some other provision is intended,<\/p>\n<p>(c) a reference to any enactment is a reference to that enactment as amended, extended or adapted by or under any subsequent enactment (including this Act).<\/p>\n<h4>2. Regulations, orders and directions.<\/h4>\n<p>(1) The Minister may make regulations prescribing any matter or thing which is referred to in this Act as prescribed or to be prescribed or for the purpose of enabling any provision of this Act to have full effect.<\/p>\n<p>(2) Without prejudice to any other provision of this Act, a regulation or order under this Act may provide for such incidental, consequential, supplementary or transitional provisions as may appear to the Minister to be appropriate for the purposes of this Act or any regulations or order made thereunder.<\/p>\n<p>(3) If in any respect any difficulty arises in bringing any provision of this Act into operation or in relation to the operation of any such provision, the Minister may by regulations do anything which appears to him or her to be necessary or expedient for the purposes of removing that difficulty, for bringing that provision into operation, or for securing or facilitating its operation, and any such regulations may modify any provision of this Act or any other enactment so far as may be necessary or expedient for the purposes aforesaid but no regulations may be made under this subsection in relation to a provision of this Act after the expiration of 2 years from the commencement of that provision.<\/p>\n<p>(4) Regulations or an order made under this Act may\u2014<br \/>\n(a) apply to local authorities generally or to a specified local authority or local authorities,<\/p>\n<p>(b) contain different provisions in relation to different local authorities.<\/p>\n<p>(5) Every regulation or order under this Act (other than an order under section 8 (9) or 15 (4)) shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the regulation or order is passed by either such House within the next 21 days on which that House has sat after the regulation or order has been laid before it, the regulation or order shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.<\/p>\n<p>(6) The Minister may by order amend or revoke an order under this Act (other than an order under section 8(9) or 15 (4) but including an order under this subsection).<\/p>\n<p>(7) The Minister may give a direction for the purpose of anything mentioned in this Act [(other than anything mentioned in section 5(3) or 7(1))] as being the subject of a direction.<\/p>\n<p>[(7A) The Minister for Transport, Tourism and Sport may give a direction for the purpose of anything mentioned in section 5(3) or 7(1) as being the subject of a direction.]<\/p>\n<p>(8) The Minister may give a direction amending or revoking a direction given by him or her under this Act (including a direction under this subsection).<\/p>\n<p>[(8A) The Minister for Transport, Tourism and Sport may give a direction amending or revoking a direction given by him or her under this Act (including a direction under this subsection).]<\/p>\n<p>(9) A direction given for the purposes of this Act shall be in writing.<\/p>\n<h4>3. Local Government Fund.<\/h4>\n<p>(1) There shall stand established, on the commencement of this section, a fund which shall be known as the Local Government Fund and is in this Act referred to as \u201cthe Fund\u201d.<\/p>\n<p>(2) The Minister shall manage and control the Fund.<\/p>\n<p>(3) The Fund shall consist of such accounts as the Minister may determine.<\/p>\n<p>(4) The said accounts shall be in such form and be prepared in such manner as the Minister may determine.<\/p>\n<p>(5) As soon as may be after the end of each financial year, the Minister shall submit the accounts of the Fund to the Comptroller and Auditor General for audit and the Minister shall cause a copy of an abstract of the accounts as so audited together with a copy of the report of the Comptroller and Auditor General thereon to be laid before each House of the Oireachtas.<\/p>\n<p>(6) The Minister shall cause the Local Government (Equalisation) Fund to be wound up with effect from the commencement of this section and all balances remaining to the credit of that fund immediately before such commencement to be paid into the Fund.<\/p>\n<h4>4. Payments into the Fund by Minister.<\/h4>\n<p>[Subsections (1) to (5) deleted by s.17(a) of the Financial Emergency Measures in the Public Interest Act 2009 (No. 5 of 2009).]<br \/>\n[(5A) The Minister shall pay into the Fund for the financial year 2009 and each subsequent financial year an amount, such as he or she shall determine, with the con-sent of the Minister for Finance.]<\/p>\n<p>[(6) [On and from 1 January 2018, any moneys received], in each financial year\u2014<br \/>\n(a) by the [Minister for Transport, Tourism and Sport] in connection with the collection of motor vehicle tax, [ \u2026 ]<\/p>\n<p>(b) by the Minister for Transport in connection with the provision of information from records established and maintained under section 60(2) (inserted by section 86 of the Finance Act 1994 and as amended by section 7 of the Motor Vehicle (Duties and Licences) Act 2003) of the Finance Act 1993, [or]<\/p>\n<p>(c) by the Minister for Transport, Tourism and Sport from local authorities in accordance with section 5(2),]<\/p>\n<p>[shall be paid into the Central Fund by the Minister for Transport, Tourism and Sport.]<\/p>\n<h4>5. Payments into the Fund by local authorities.<\/h4>\n<p>(1) In this section\u2014<br \/>\n\u201cmiscellaneous fees and duties\u201d means\u2014<br \/>\n(a) duties imposed by section 21 of the Finance (No. 2) Act, 1992;<\/p>\n<p>(b) fees payable under the European Communities (Vehicle Testing) Regulations, 1991 (S.I. No. 356 of 1991);<\/p>\n<p>(c) fees payable under the Road Traffic (Licensing of Trailers and Semi-Trailers) Regulations, 1982 (S.I. No. 35 of 1982);<\/p>\n<p>(d) fees payable to a local authority under the Road Traffic (Public Service Vehicles) Regulations, 1963 (S.I. No. 191 of 1963);<\/p>\n<p>(e) [ \u2026 ]<\/p>\n<p>(f) such fees or other moneys as may be prescribed for the purposes of this definition;<\/p>\n<p>\u201crelevant arrangement\u201d means\u2014<br \/>\n(a) an agreement entered into under section 59 of the Local Government Act, 1955;<\/p>\n<p>(b) a scheme made pursuant to the Dublin (Preparations for Reorganisation) Regulations, 1993 (S.I. No. 52 of 1993); or<\/p>\n<p>(c) arrangements made pursuant to Article 5 of the Local Government (Reorganisation) Act, 1985, (Country Borough of Galway) Order, 1985, (S.I. No. 426 of 1985).<\/p>\n<p>(2) Notwithstanding anything contained in any other enactment [on and from 1 January 2018], there shall be paid [to the Minister for Transport, Tourism and Sport] by each local authority the amount of motor vehicle tax, driver licence duties and miscellaneous fees and duties collected by it in each local financial year.<\/p>\n<p>(3) Any amounts required to be paid [to the Minister for Transport, Tourism and Sport] by this section shall be so paid in such manner and at such times as are specified in a direction given by the Minister [for Transport, Tourism and Sport] for the purposes of this section.<\/p>\n<p>(4) A reference in this section to the collection by a local authority of an amount of any tax, fee or duty includes a reference to an amount of any such tax, fee or duty collected by it, under a relevant arrangement, on behalf of another local authority.<\/p>\n<p>(5) A reference in this section to an amount of any tax, fee or duty shall be construed as a reference to the amount of the tax, fee or duty concerned after there has been deducted therefrom any amount under and in accordance with section 7.<\/p>\n<h4>6. Payments out of the Fund generally.<\/h4>\n<p>(1) Whenever and so often as the Minister considers that it is appropriate that such a payment be made in respect of expenses incurred or to be incurred by one or more local authorities in performing its or their functions generally, the Minister may pay out of the Fund to that local authority or those local authorities such an amount of moneys as he or she determines for the purposes of defraying, in whole or in part, the expenses incurred or to be incurred by it or them in performing those functions.<\/p>\n<p>[(1A) [ \u2026 ]<\/p>\n<p>[(2) The Minister may as respects an amount of moneys paid by him or her out of the Fund under subsection (1) require the local authority or local authorities concerned to apply the amount or a part of it in a specified manner in respect of the performance by that local authority or those local authorities of functions in relation to such matters as the Minister may, from time to time, determine in writing. The local authority or local authorities concerned shall comply with such a requirement.<\/p>\n<p>(2A) [ \u2026 ]<br \/>\n[(a) public roads (within the meaning of the Act of 1993) and public transport infrastructure,]<\/p>\n<p>(b) the carrying out of works under section 81 of the Local Government Act 2001, and<\/p>\n<p>(c) [\u2026]<\/p>\n<p>[(2AB) [ \u2026 ]<\/p>\n<p>(2B) [ \u2026 ]<\/p>\n<p>[(2C)<br \/>\n[(a) Subject to paragraphs (b) and (c), the Minister may, on or before [31 December 2017], pursuant to a request from the Minister for Finance, make one, or more than one, payment from the Fund in the amount requested by the Minister for Finance.]<\/p>\n<p>(b) When making a payment under paragraph (a), the Minister shall have regard to\u2014<br \/>\n(i) the amount then standing to the credit of the Fund [and],<\/p>\n<p>(ii) the payments due to be made in respect of expenses incurred or to be incurred by one or more local authorities in performing its or their functions [generally.]<\/p>\n<p>(iii) [ \u2026 ]<\/p>\n<p>[(c) The total amounts of all payments made under paragraph (a) shall not exceed \u20ac250 million.]<\/p>\n<p>[(2CA) [ \u2026 ]<\/p>\n<p>(2D) [ \u2026 ]<\/p>\n<p>(2E) [ \u2026 ]<\/p>\n<p>(2F) [ \u2026 ]<\/p>\n<p>(2G) [ \u2026 ]<\/p>\n<p>[(3) The Minister shall cause to be laid before each House of the Oireachtas a copy of the determination under subsection (2) as soon as may be after the determination is made.]<\/p>\n<p>(4) The Minister may from time to time pay out of the Fund an amount of moneys equal to the expenses incurred by him or her in taking from time to time steps (which the Minister is hereby empowered to take)\u2014<br \/>\n(a) to promote or secure the making of improvements in the quality of services provided by local authorities, or<\/p>\n<p>(b) to encourage local authorities to perform their functions in a more economical, efficient and effective manner.<\/p>\n<p>(5) [\u2026]<\/p>\n<p>(6) Any amount of moneys paid out of the Fund under subsection (4) [\u2026] shall be paid into, or disposed of for the benefit of, the Exchequer in such manner as the Minister, with the consent of the Minister for Finance, may determine.<\/p>\n<p>[(6A) The moneys paid out of the Fund under subsection (2C) shall be paid into, or disposed of for the benefit of, the Exchequer in such manner as the Minister for Public Expenditure and Reform may determine.]<\/p>\n<p>(7) The Minister may establish a committee to advise the Minister with respect to the performance by him or her of the functions under subsection (1) or (4) and a committee so established may advise the Minister accordingly.<\/p>\n<p>(8) Such a committee shall include such and so many officers or members of local authorities as the Minister shall determine for the purposes of this subsection, and may also include such other persons as the Minister determines for that purpose and whom he or she considers otherwise possess qualifications or experience that make them suitable for appointment as such members.<\/p>\n<p>[(9) [ \u2026 ]<\/p>\n<h4>7. Deduction by local authority of expenses from amounts of motor vehicle tax and other fees and duties.<\/h4>\n<p>(1) A local authority may, for the purposes of defraying, in whole or in part, the expenses incurred by it in collecting the tax, duty or fee concerned, deduct from any amount of motor vehicle tax, driver licence duties or miscellaneous fees and duties (within the meaning of section 5) collected by it in a local financial year such an amount (if any) as is specified in, or determined in accordance with, a direction given by the Minister [for Transport, Tourism and Sport] for the purposes of this subsection.<\/p>\n<p>(2) A direction referred to in subsection (1) may provide that the amount concerned shall be determined in accordance with a specified formula or specified procedures.<\/p>\n<h4>8. Amendment of Act of 1952 and Finance (No. 2) Act, 1992.<\/h4>\n<p>(1) In this section\u2014<br \/>\n\u201cappointed day\u201d means the day appointed under subsection (9) with respect to the relevant licence;<br \/>\n\u201cthe substituted Part I\u201d shall be construed in accordance with subsection (2).<\/p>\n<p>(2) the Act of 1952, and the said Part, as so substituted, is referred to hereafter in this section as \u201cthe substituted Part I\u201d.<\/p>\n<p>(3) The said amendment shall have effect on and from the days mentioned specified in subsections (4) and (5) as respects the rates of duty and licences concerned.<\/p>\n<p>(4) Subject to subsection (5), the rates of duty specified in the column of the substituted Part I headed with the letter \u201cA\u201d shall apply as respects licences taken out under section 1 of the Act of 1952 for periods beginning on or after the appointed day.<\/p>\n<p>(5) The rates of duty specified in the column of the substituted Part I headed with the letter \u201cB\u201d shall apply as respects licences taken out under section 1 of the Act of 1952 for periods beginning on or after the 1st day of January, 1999.<\/p>\n<p>&nbsp;<\/p>\n<p>(9) The Minister shall by order appoint with respect to each of the following, namely\u2014<br \/>\n(a) both the following licences, that is to say\u2014<br \/>\n(i) a licence taken out under section 1 of the Act of 1952 in relation to a description of a vehicle referred to in a provision of the substituted Part I (other than paragraph 4(e)), and<\/p>\n<p>(ii) a licence referred to in subsection (8), and<\/p>\n<p>(b) a licence taken out under section 1 of the Act of 1952 in relation to the description of a vehicle referred to in paragraph 4(e) of the substituted Part I,<\/p>\n<p>a day in the financial year, 1998, to be a day appointed under this section and the day so appointed with respect to the kinds of licence referred to in paragraph (a) shall be different from the day so appointed with respect to the kind of licence referred to in paragraph (b).<\/p>\n<h2>LOCAL GOVERNMENT (FINANCIAL PROVISIONS) ACT, 2000<\/h2>\n<p>AN ACT TO MAKE PROVISION WITH RESPECT TO THE POWER OF LOCAL AUTHORITIES TO MAKE CHARGES BY VIRTUE OF THE LOCAL GOVERNMENT (FINANCIAL PROVISIONS) (NO. 2) ACT, 1983.<\/p>\n<p>[20th April, 2000]<\/p>\n<p>BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:<\/p>\n<p>Definition.<\/p>\n<p>1.\u2014 In this Act \u201cAct of 1983\u201d means the Local Government (Financial Provisions) (No. 2) Act, 1983 .<\/p>\n<h4>Effect of Act of 1983 with respect to power of local authorities to make charges.<\/h4>\n<p>2.\u2014(1) The Act of 1983 is amended, in section 1(1), by the substitution for the definition of \u201cexisting enactment\u201d of the following definition:<\/p>\n<p>\u201c\u2018existing enactment\u2019 means an enactment in force on, or at any time after, the commencement of this Act (other than an enactment passed after the passing of the Local Government (Financial Provisions) Act, 2000);\u201d.<\/p>\n<p>(2) This section shall be deemed to have come into operation on the commencement of the Act of 1983.<\/p>\n<h4>Validation of certain charges made by local authorities.<\/h4>\n<p>3.\u2014(1) In this section \u201crelevant charge\u201d means a charge\u2014<\/p>\n<p>(a) purporting to have been made by a local authority, before the passing of this Act, by virtue of section 2 of the Act of 1983, for the provision of a service under an enactment not in force on the commencement of the Act of 1983, and<\/p>\n<p>(b) which would have been valid if the amendment made by section 2 of this Act had been in force at the time of the making of the charge.<\/p>\n<p>(2) A relevant charge shall be deemed to have been validly made and any such charge made before the passing of this Act but not recovered by the local authority concerned may be recovered as validly and effectually as it could have been recovered if this Act had been in force at the time of the making of the charge.<\/p>\n<p>Saving.<\/p>\n<p>4.\u2014 Nothing in this Act shall affect any proceedings commenced in any court concerning the validity of any relevant charge (within the meaning of section 3 of this Act) where such proceedings were commenced before 18 April 2000.<\/p>\n<p>Short title, collective citation and construction.<\/p>\n<p>5.\u2014(1) This Act may be cited as the Local Government (Financial Provisions) Act, 2000.<\/p>\n<p>(2) The Local Government Acts, 1925 to 1998, and this Act may be cited together as the Local Government Acts, 1925 to 2000.<\/p>\n<p>(3) The Local Government Acts, 1925 to 1998, and this Act shall be construed together as one.<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-11994\" data-postid=\"11994\" class=\"themify_builder_content themify_builder_content-11994 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Council Funding Local authority funding comes from rates, government grants, and services. The annual rate is based on the residual sum, which is the deficiency in funds in the authority\u2019s budget that is not met from expenditure, state grants, local authorities, or own resources. City and county councils are empowered to make rates.\u00a0 Town councils, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[206],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11994"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=11994"}],"version-history":[{"count":25,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11994\/revisions"}],"predecessor-version":[{"id":35784,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11994\/revisions\/35784"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=11994"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=11994"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=11994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}