asked the Minister for the Environment if he will give details of the financial shortfall to each county council as a result of farmers' refusal to pay rates; and if he will make a statement on the matter.
Written Answers. - Agricultural Rates.
83.
I refer the Deputy to the reply to Question No. 669 of 4 December 1984 — Official Report, column 1312.
Local authorities are responsible for the levying and collection of rates. The Supreme Court found that 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 from before the court decision. Where appropriate rates may be declared irrecoverable by the county manager under Article 75 of the Public Bodies Order, 1946.