The Local Government (Remission of Rates) Act, 1940, applied to residences which were not cottages under the Labourers Acts or houses under the Housing of the Working Classes Acts, as amended by the Housing Act, 1932, or houses in respect of which grants were made under the Housing Acts, 1924-25 or 1925-31 or any houses in respect of which a grant was made under the various Housing Acts from 1932 to 1942. It did not apply, either, to residences relieved of rates under the Gaeltacht Housing Acts. The Act, as I think the Seanad will remember from last year, provided for two-thirds remission of rates for five years on any such residences which were erected, enlarged or improved in the period commencing 1st October, 1939, and ending 30th September, 1942.
In 1943-45 amending Acts extended the period mentioned up to 31st March, 1945, and 31st March, 1946, respectively. The purpose of the present Bill is to grant a further extension up to the 31st March, 1948, so that new dwelling-houses and enlargements and improvements of existing houses, completed in the current and next financial years, may rank for remission. A small number of residences are being constructed or enlarged which would stand for remission under this particular form of legislation. They would not gain the benefit of the remission of rates if this Act were not extended. We can also anticipate an increase of building on a more normal scale and builders will commence to look for concessions hitherto granted by way of some partial relief of rates. The Bill contains no new principles or any kind. As was mentioned in this House when the present Act was before it, the reliefs apply to the building or reconstruction of larger residences and of out-buildings to larger residences. They apply to a building containing a number of residential flats and to a residential flat constructed above a shop that had already been built.
It would also apply to certain out-buildings. It does not affect the improvement of farm buildings, which receive remissions under another enactment. The object of the remissions under this Bill is to encourage building and to give some concession to owners of residences by way of remission of rates for a limited period, it being recognised that after this limited period they must obviously pay their due share for the maintenance of local services.
