I move that this Bill be read a Second Time. It is a purely formal measure. Its object is to enable the continuance during the present financial year of the additional relief, mainly for small farmers, authorised by the Rates on Agricultural Land (Relief) Act, 1932. Pending maturement of proposals for the revision of the grants in aid of rates on agricultural land generally, it was decided that this special relief to the small farmers should be continued on the same basis as last year. It is hoped in the near future to introduce legislation dealing with the general question, but it is impracticable for such legislation to operate in the present year. This Bill provides as in last year for the allocation of £250,000 towards the relief of rates on the first £10 of the valuation of holdings of land on practically identical lines to the distribution made last year. There is in fact only one difference, and that is in the method of distribution. Last year owing to the advanced state of rate applotment throughout the country it was found necessary to arrange for the distribution of the special grant by the issue of credit notes to the ratepayers concerned. This year the decision to continue the grant was taken in sufficient time to enable the apportionment in the ordinary way by abatement of the demands.
Representations were received from a number of counties that the credit note system, whereby credit could only be claimed within the financial year, had proved a considerable inducement towards expediting the rate collection. It was accordingly decided to provide that local authorities might at their discretion either give the abatement right away from the deductions shown on the demand notes, or else issue the demand notes in full and on credit notes, for the abatement which, as last year, would only be valid within the present financial year.
The usual provisions are also contained in the Bill to validate the necessary instructions given to local authorities for the distribution of the grant earlier in the year.