1092 Disclosure of certain information to rating authorities, etc

Summary

This section has as its object the provisions of a means of checking a person’s title to rates relief under the Rating on Agricultural Land (Relief) Acts, 1939 to 1980. The Revenue Commissioners may give details of the occupiers of lands and the rateable valuation of such lands to a rating authority or to an officer of the Department of the Environment and Local Government.

Details

(1) This section applies to any claim for relief under the Rates on Agricultural Land (Relief) Acts, 1939 to 1980 (or any subsequent enactment together with which those Acts may be cited).

(2) The Revenue Commissioners are authorised to supply to a rating authority or an authorised officer of the Department of the Environment and Local Government such information from tax records relating to the occupation and rateable valuation of farm land held by an individuals as may be necessary to establish title to agricultural rates relief.

(3) “occupation” has the same meaning as in section 654 and a “rating authority” has the same meaning as in section 898.

Relevant Date: Finance Act 2021