asked the Minister for Local Government whether a person who owns land in two different local authority areas is entitled to bulk the valuations of such lands together for the purpose of getting the primary and employment allowances; and, if not, whether he will introduce legislation to enable this to be done.
Ceisteanna—Questions. Oral Answers. - Primary and Employment Allowances.
50.
Holdings of agricultural land in the one occupation but in different county health districts are treated separately for the purpose of making the primary allowance under the Rates on Agricultural Land (Relief) Acts. Thus, a person with a farm of £20 valuation in each of two counties gets the full primary allowance on each farm. Where a man is employed on holdings in one occupation in different counties, the employment allowance may be claimed as if he had been employed exclusively on one holding.
Legislation on the lines suggested by the Deputy would involve a net loss of agricultural grant to most farmers having such holdings, since any increase in employment allowance which they might gain would, in most cases, be more than offset by the loss of the second primary allowance. In the circumstances amending legislation on the lines suggested by the Deputy does not appear to be called for.