Tairgim: Go léifear an Bille an Dara h-Uair anois."
Beartaítear ag an mBille na socraithe sealadacha i leith rátaíochta a deineadh sna h-Achtanna Rialtais Áitúil (Luacháil a Laghdú go Sealadach) 1954 go 1966, a chur ar ceal, diaidh ar ndiaidh. Faoi láthair, baineann maolú rátaí faoi na hAchtanna sin le foirgnimh a tógadh nó a feabhsaíodh i rith na tréimhse dar chríoch 31 Márta, 1969, ar an gcoinníoll nach raibh na foirgnimh i dteideal maolú rátaí a fháil faoi aon Acht eile. Faoin mBille, leathnófar an tréimhse le h-aghaidh críochnú na bhfoirgneamh suas go dtí 31 Márta, 1972. Leanfaidh an maolú de dhá thrian ar feadh sé, cúis no ceithre bhliain ag braith ar an mbliain inar chríochnaíodh an obair, agus, ní dheonfar é ach i gcásanna inar iarradh cead pleanála, nuair is gá sin, ar dháta nach déanaí ná 9 Nollaig, 1969. Ní bheidh sé i gceist na socraithe sealadacha seo a choinneáil i bhfeidhm i ndiaidh na tréimhse a luaitear sa Bhille seo.
The purpose of the Bill is to phase out, over a period of three years, the general rating reliefs, which have been provided on a temporary basis under the Local Government (Temporary Reduction of Valuation) Acts, 1954 to 1966. The 1954 Act provided for the granting of a two-thirds remission of rates for seven years on the valuation of new buildings, or on increases in the valuation of existing buildings which had been enlarged or improved, provided the erection, enlargement or improvement was begun and completed within a three year period which expired on the 26th July, 1956. Amending Acts, passed in 1956, 1960, 1963 and 1966 had the effect of extending that period up to the 31st March, 1969. The remissions apply to buildings which do not qualify for rate remissions under any other code.
The remissions were designed originally to stimulate activity in the building industry generally and they have applied to a very wide range of building projects including factories, hotels, office blocks, supermarkets and houses other than grant-type houses for which separate rating concessions are provided in the Housing Acts or the Housing (Gaeltacht) Acts. The need for this form of stimulus of the building industry no longer exists and there is no justification, in present circumstances, for the continuance of relief from rates for all forms of building activity at the expense of the general body of ratepayers. If no action were taken to continue the Acts, buildings at present being erected or which have been completed since the 31st March, 1969, would not qualify for any rates relief under the Local Government (Temporary Reduction of Valuation) Acts. This would, perhaps, be unfair to persons who had undertaken building projects in the expectation that the temporary rating concessions which had heretofore applied would be continued for a further period. The purpose of the present legislation, therefore, is to provide for a further and final extension of the temporary rating concessions, but on a reducing scale, in respect of buildings which are completed by the 31st March, 1972, and in respect of which application for planning permission, if required, had been made not later than the 9th December, 1969, that is, the day on which the Government's decision to phase out the rating concessions in this way was announced in the House.
Section 2 of the Bill provides for an extension of the period within which building must be completed in order to qualify for the concessions from the 31st March, 1969 to the 31st March, 1972. Section 3 limits eligibility for the rating reliefs by reference to the date on which planning permission, if required, was applied for. The section also has the effect of modifying the seven year remission which heretofore applied by providing that the two-thirds remission will apply for a period of six years to buildings completed by the 31st March, 1970, for a period of five years, in respect of buildings completed by the 31st March, 1971, and, for a period of four years, for buildings completed by the 31st March, 1972.
The phasing out of the temporary rate reliefs will not, of course, affect in any way the exemption from rates provided for in the 1966 Act in respect of new or improved farm buildings.
The principal objection to the continuance of the temporary concessions is that they apply indiscriminately to all types of buildings without regard to the suitability of particular types of buildings for this form of financial assistance from the ratepayer. Consideration will, however, be given within the phasing out period to the desirability of providing in permanent legislation for the relief from rates of any specific types of building activity which may seem to merit special consideration in this respect, though it must always be remembered, of course, that the provision of rates relief in respect of any particular type of hereditament increases the burden of rates on the remaining ratepayers. I commend the Bill to the House.