Bearaítear ag an mBille na socraithe sealadacha i leith rátaíochta a deineadh sna h-Achtanna Rialtas Áitiúil (Luacháil a Laghdú go Sealadach) 1954 go 1966, a chur ar ceal, diaidh ar ndiaidh. Baineann maolú rátaí faoi na hAchtanna sin le foirgnimh a tógadh nó a feabhsaíodh i rith na tréimhse dar chríoch 31 Márta, 1969 agus nach raibh 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 6, 5 nó 4 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 dhátha nach déanaí ná 9 Nollaig, 1969. Níltear chun na socraithe sealadacha seo a choinneáil i bhfeidhm i ndiaidh na tréimhse atá luaite 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 extended 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, which were designed originally to stimulate activity in the building industry generally, 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 for the continuance of relief from rates for all forms of building activity at the expense of the general body of ratepayers. 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 if no action were taken to continue the 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. 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, provided planning permission, if required, had been applied for not later than the 9th December, 1969, that is, the day on which the Government's decision to phase out the rating concessions was announced.
Section 2 of the Bill provides for an extension of the period within which buildings 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 and modifies the period to which the two-thirds remission will apply. For buildings completed by the 31st March, 1970, the remission will be for a period of six years, while for buildings completed by the 31st March, 1971, and the 31st March, 1972, the duration of the remission period will be five years and four years, respectively.
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 objection to the continuance of the temporary concessions is that they apply to all types of buildings without regard to the merits of such buildings for this form of indirect subsidy from the ratepayer. It may well be, in relation to some specific types of building, that there would be justification for the continuance of rate relief in the future even though the cost would fall on the remaining ratepayers. Consideration will be given within the phasing out period to the desirability of providing in permanent legislation for such relief.
I recommend the Bill to the Seanad.