asked the Minister for the Environment the steps he is taking to ensure that agricultural rates, outstanding from prior to 1982, are collected.
Ceisteanna—Questions. Oral Answers. - Collection of Pre-1982 Agricultural Rates.
17.
Local authorities are responsible for the levying and collection of rates. The Supreme Court found the levying and collection of rates on land by reference to the Valuation Acts to be inconsistent with the Constitution. It would be a matter for each local authority in consultation with its legal advisers to decide what action, if any, can be taken to recover rates outstanding before the court decision. Where appropriate, rates may be declared irrecoverable by the county manager under article 75 of the Public Bodies Order, 1946.
Could the Minister indicate how much is owed in total to local authorities from pre-1982 agricultural rates and if any of the money outstanding has been collected? If so, what proportion?
The Supreme Court decision of 20 January 1984 found that the levy of rates on land by reference to a system of valuation which was outmoded was unconstitutional. The legal proceedings which culminated with that decision began in 1982. Prior to and throughout the course of the legal proceedings arrears of rates on land were accumulating and by the end of 1982 amounted to £20 million. I understand these rates would be legally collectable because they were charged while the legislation was still in force. I do not know how much of the £20 million has been collected since then.