I move that the Bill be now read a Second Time. This Bill provides for the continuance of the system of rate relief for occupiers of agricultural land that has been in force for the past five years. The Acts dealing with the Agricultural Grant which were passed in the years 1935 and 1936 were temporary Acts and are now spent. The present Bill is intended to be a permanent measure. It allocates the Agricultural Grant in the proportions that were originally fixed in the Rates on Agricultural Land (Relief) (No. 2) Act, 1935, and provides for its application in the same way as was laid down in that Act. Thus the occupiers of holdings of a land valuation of £20 or less will get relief from rates by way of an allowance called the primary allowance. The occupiers of holdings above £20 in land valuation get this allowance on the first £20 of valuation only. This allowance is given at the same rate as was allowed in each county in the year 1933/34 on the first £10 of valuation. The primary allowances absorb altogether £1,202,000 of the Grant.
For occupiers with land valuation above £20 there are employment allowances granted in respect of men at work on the holding. The allowance is calculated on a valuation of £12 10s. 0d. for each man continuously employed throughout the previous calendar year. There is no allowance in respect of temporary or casual employment. If the occupier has not so much additional valuation as £12 10s. 0d. for each man the allowance is calculated on the actual valuation in excess of £20. These employment allowances absorb £333,000 of the Grant.
A little over £9,000 goes to urban authorities in respect of relief on land that has been brought within urban boundaries since the year 1898. There is then a balance of £326,000 which goes by way of supplementary allowance in relief of rates on the part of the land valuation above £20 that does not rank for an employment allowance. The supplementary allowance is at a lower rate than the primary allowance. In most counties it approximates to one-half.
The total amount of the Agricultural Grant for the current year is £1,870,000, and Section 4 of the Bill shows how this will be distributed. The Bill makes provision for a reallocation if the amount of the grant is altered in a future year. Such a reallocation will be made by the Government and the Order will be placed before each House of the Oireachtas. Whilst the grant remains at £1,870,000, the allocation in the Bill will stand.
A new feature in this Bill is the provision in Section 9 which will permit a reasonable sum to be set aside to meet claims for additional allowances. These claims arise during the year owing to holdings being divided after the valuation lists have been made up.
Provision has also been made for the issue of credit notes for part of the rate relief. Last year only five counties availed of their powers to issue credit notes under a corresponding section in the Act in operation.
