Time to challenge rates con-job

THE rates on premises are governed by legislation from 1838, 1852 and the Act of 2001.

Time to challenge rates con-job

The 1838 Act stated that rates were to be assessed on the estimated annual rent or value of a property.

The 1852 Act was repealed by the 2001 Act entirely, except for Section 68 which states (in summary): “If there was an act passed before 1852 which allowed for an appeal of a valuation to the court that this right of appeal would no longer (since 1852) apply where the rates were for the relief of destitute poor in a rate area.” (This section is still valid but meaningless because there are no rates levied for destitute poor any more in Ireland).

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