I move that the Bill be now read a Second Time. The main purpose of this Bill is to extend the period prescribed by the Local Government (Remission of Rates) Act, 1940, by the deletion in the definition of the expression "the prescribed period" of the date "the 30th day of September, 1942", and the substitution in lieu thereof of the date "the 31st day of March, 1945", and by the deletion, in the definition of the word "residence", of paragraphs (a) to (d), and the substitution therefor of the paragraphs set out in the present Bill. Originally, the date was fixed as 30th September, 1942, and the Bill now before the House will enable a similar remission to be granted in respect of houses completed before 31st March, 1945.
Another provision in the Bill relates to the definition of "residence", and the intention is to ensure that, where a remission of rates has been granted in respect of a dwelling constructed, or an improvement made, under any of these Acts, a man will not qualify for a further remission if any further improvement is made to the dwelling. The reason there is that once a grant has been made, and once a remission of rates has been granted, no further concession would be justified in respect of the enlargement or improvement of the house which had already benefited under the various Housing Acts.