I move that the Bill be now read a Second Time. The purpose of this Bill is to give partial remission of rates on new residences completed within two years from the 1st October, 1939. The remission, which is two-thirds of the full rates for a period of five years, or until the next general revision of valuations, whichever period is the shorter, will also be given in respect of the improvement of residences. It is a continuation of the legislation embodied in the Local Government Act, 1927, as extended, but confines remissions to buildings or parts of buildings constructed and designed as residences for separate families. Local authorities must satisfy themselves that the building getting remission is used as a residence before giving a remission in any year.
The procedure with respect to determining the houses that are entitled to remission will be the same as hitherto. The Commissioner of Valuation will indicate the houses on the valuation list. There will be the same right of appeal against these determinations as there is against valuations under the Valuation Acts. The Bill will not affect exemptions or partial exemptions from rates granted under other Acts. Under the Housing (Financial and Miscellaneous) Act, 1932, remission of rates on houses in respect of which State grants are paid was allowed for a period of seven years. This will still continue, and these grant-aided houses do not therefore come within the present Bill. Neither do houses which under the Housing (Gaeltacht) Act, 1929, have got relief from rates for 20 years. The remaining classes that do not come within that definition of residences for the purposes of the Bill are houses erected under the Housing of the Working Classes Acts and Labourers Acts.