Malcolm Noonan (Carlow-Kilkenny, Green Party) | Oireachtas source

Section 65 of the 1838 Act provides for the making of a rates book. While section 5 of this Act provides that a rate book prepared by a local authority, which may be stored electronically, will satisfy the requirements under section 65 of 1838 Act and remove the requirement to make a physical rate book, it is not intended to repeal the original provision.

Section 106 of the 1838 Act provides for the right to appeal the rate. It is not intended to repeal this right. Ratepayers generally avail of the appeal process under Part 7 of the Valuation Acts 2001 to 2015. If a ratepayer is unhappy with the amount of rates being levied in respect of his or her property, he or she may avail of the valuation appeal process to have the valuation reassessed. Rates are only payable in respect of properties which are valued and appear in the valuation list. Accordingly, it is understood that the right of appeal against the rate itself under the 1838 Act is rarely exercised. However, it was not the intention to remove the right to appeal the making of the rate under the Poor Relief (Ireland) Act 1838. Section 19A ensures that the right of appeal is not inadvertently removed.

Dáil amendment No. 205 is a technical amendment to delete paragraph (a) of section 21 as this amendment is now included in amendments to the Valuation Act 2001 proposed in this Act.

Dáil amendment No. 206, a technical amendment to repeal section 29 of the Local Government Act 1946, is required as this appeal was inadvertently omitted from the Local Government Rates and Other Matters Act 2019. Section 29 provides for the making of the rate, as one rate for the whole year, and that the rate shall be collected every year in two equal moieties. It was intended to repeal that section as the provision was in conflict with and intended to be replaced by sections 4(8), 4(9) and 5 of the Act of 2019.