asked the Minister for the Environment if the refund of the second moiety of rates to farmers between £40 and £60 rateable valuation applied to farmers within urban areas; and, if not, why.
Written Answers. - Rates Refund To Farmers.
27.
Relief of the second moiety of rates in 1980 was granted in respect of all land holdings which had valuations between £40 and £60, and to which the provisions of the Rates on Agricultural Land (Relief) Acts, 1939 to 1980 apply. These Acts, which provide the statutory basis for the agricultural grant, apply to land in county health districts and to land in areas added to county boroughs, boroughs and urban districts since the 2nd March, 1976.
The relief of the second moiety thus applied to all holdings whether situated in rural or in urban areas which would otherwise have lost relief in 1980 by reason of the change from £60 to £40 in the valuation limits applicable for the purpose of the agricultural grant rate reliefs. The agricultural grant rate reliefs, including the relief of the second moiety for holdings in the £40 to £60 valuation category, have no application in relation to other land in urban areas.
Such land continues to benefit from a separate statutory scheme of reliefs which is not affected in any way by changes in the agricultural grant allowances and under which the land is rated on a fraction only of its valuation.