Committee Reports > List of Committees > Dáil > 1950 > Committee of Public Accounts > Interim and Final Report - Appropriation Accounts 1947 - 1948

APPENDIX IV.

BOUNTY IN LIEU OF RATES ON GOVERNMENT PROPERTY

The general principle governing payment of the State contribution in lieu of rates to a local authority is that the State places the local authority in as good a position as if the properties occupied by the State were occupied by a solvent private citizen. Persons in receipt of rent out of properties occupied for public purposes are liable to rates on half the rent and it is, therefore, the practice to deduct from the contribution in lieu of rates any sums by way of rates paid by the landlords of Government properties. In addition, certain rates (e.g., for domestic water and criminal injuries compensation and for the purposes of the Local Authorities (Combined Purchasing) Act, 1925, the Local Authorities (Officers and Employees) Act, 1926, and the Unemployment Assistance Act, 1933) are disallowed as being levied either on behalf of the State or as having no connection with the amenities provided by the local authority. Domestic water supply charges are paid by the occupying Department of State or by the Commissioners of Public Works.

When, on the enactment of the Local Government (Dublin) Act, 1930, a consolidated municipal rate was introduced for the County Borough of Dublin, it was arranged—after discussion between the Valuation Office and officials of Dublin Corporation—that the contribution in lieu of rates in Dublin County Borough should be calculated at .9 of the consolidated rate, this figure being arrived at by relating the contribution paid in the years 1928 to 1930 to the total valuation of Government property in the Borough. Normal adjustments for rates on half rents and in respect of domestic water and other services for which account falls to be taken are covered by the equated deduction of one-tenth. Following the passing of the Unemployment Assistance Act, 1933, the Corporation’s contribution (1/6d. in the £) towards the cost of unemployment assistance is, of course, deducted from the gross municipal rate before applying the .9 formula.

In effect, Dublin Corporation is treated in this matter similarly to other local authorities except that, for considerations of administrative convenience, payments to the Corporation are computed and made on an agreed simplified basis.

(Signed) J. J. McELLIGOTT,

Secretary,

2 Nollaig,1949 Department of Finance.