S.I. No. 323/1974:

EXCHEQUER AND LOCAL FINANCIAL YEARS ACT, 1974 (ADAPTATION OF LOCAL GOVERNMENT ENACTMENTS AND STATUTORY INSTRUMENTS) ORDER, 1974.

EXCHEQUER AND LOCAL FINANCIAL YEARS ACT, 1974 (ADAPTATION OF LOCAL GOVERNMENT ENACTMENTS AND STATUTORY INSTRUMENTS) ORDER, 1974.

The Minister for Local Government, in exercise of the powers conferred on him by section 5 of the Exchequer and Local Financial Years Act, 1974 (No. 3 of 1974) with the consent of the Minister for Finance, hereby orders as follows :--

1. This Order may be cited as the Exchequer and Local Financial Years Act, 1974 (Adaptation of Local Government Enactments and Statutory Instruments) Order, 1974.

2. (1) A reference in this Order and in any enactment and statutory instrument amended or modified by this Order to the transitional period means the period beginning on 1st April, 1974, and ending on 31st December, 1974.

(2) A reference in this Order to the Public Bodies Order, 1946 (S.R. and O. 1946 No. 273) shall be construed as meaning that Order as amended by the Public Bodies (Temporary Provisions) Order, 1954 ( S.I. No. 232 of 1954 ) and the Public Bodies (Temporary Provisions) Order, 1955 ( S.I. No. 155 of 1955 ).

3. Each of the amendments of enactments and statutory instruments set out in the Schedule to this Order is hereby made.

SCHEDULE.

Amendments referred to in article 3.

1. Notwithstanding section 21 of the Poor Relief (Ireland) Act, 1849, it shall not be necessary to deposit the rate books for inspection by the public nor to give public notice of such deposit prior to the making of the rate for the transitional period.

2. Section 29 of the Local Government Act, 1946 (No. 24 of 1946) shall be construed and have effect as providing that, with effect from 1st April, 1974, a rating authority shall make one rate for the whole of the transitional period and shall collect such rate in two parts, the first part, equal to two-thirds of the full rate, for the six months beginning on the 1st April, 1974, and the second part, equal to one-third of the full rate, being for the three months beginning on the 1st October, 1974.

3. The Public Bodies Order, 1946, shall be construed and have effect subject to the following modifications and amendments:--

( a ) Notwithstanding anything contained in article 61, it shall not be necessary to publish the statutory notice of deposit of the rate book for inspection of ratepayers in respect of any rate made in respect of the transitional period.

( b ) Notwithstanding the definition of "half-year" in article 2, any reference in the said Order to "half-year" shall, in relation to the transitional period, be construed as a reference to either the period of six months ending on 30th September, 1974, or the period beginning on 1st October, 1974, and ending on 31st December, 1974, as may be appropriate.

( c ) As from 1st August, 1974, articles 53, 53A, 53B, and 53C shall be deleted and the following article substituted therefor:--

"53. The prescribed period for the preparation of the estimate of expenses and the holding of estimates meetings shall be as follows:--

( a ) For an elective body which is not a rating authority, 1st August to 31st October;

( b ) For a Council of a County, 1st August to 31st October;

( c ) For a Corporation of a County borough, 1st August to 15th November;

( d ) For a Corporation of a borough or Council of an urban district, 1st August to 30th November."

( d ) As from 1st August, 1974, article 54 of the said Order shall be deleted and the following article substituted therefor:--

"54. If the demand from any public body to which a rating authority is bound to supply money has not been received in sufficient time for inclusion in the estimate of expenses to be considered by the estimates committee, the manager shall include in the estimate of expenses of such rating authority such sum by way of provision for the demand of the public body as the estimates committee or the manager shall determine to be sufficient."

( e ) The reference to "annual" in Article 101 (2) and in Article 102 (1) shall in relation to the transitional period be construed as a reference to the transitional period.

( f ) All prescribed forms shall, in relation to the transitional period, be construed and have effect subject to the following amendments:--

(i) "local financial period ended 31st December, 1974," shall be substituted for "year", "local financial year" and "financial year ended or ending on 31st March, 19 ";

(ii) "31st December, 1974" shall be substituted for "31st March" except in the Table annexed to Form E8 (Demand by County Council on Urban Authority);

(iii) "part" shall be substituted for "moiety" wherever it appears in relation to a rate;

(iv) "half-year beginning on 1st April, 1974," shall be substituted for "half-year ending 30th September";

(v) "quarter-year beginning 1st October, 1974," shall be substituted for "half-year ending 31st March" and "above named quarter-year" shall be substituted for "above named half-year";

(vi) "I hereby demand payment of the undermentioned rate, the first part (being two-thirds of the said rate) and arrears being payable forthwith and the second part (being one-third of the said rate) on 1st October, 1974," shall be substituted for "I hereby demand payment of the undermentioned rate, the first moiety of the rate made as above-mentioned and arrears being payable forthwith and the second moiety on 1st October, 19 ," where it appears in Section E of Forms RA7 and RA8.

( g ) All prescribed forms shall in relation to after 31st December, 1974, be construed and have effect subject to the following amendments:--

(i) "Year 19 " shall be substituted for "year", "local financial year", and "financial year ended or ending 31st March, 19 ";

(ii) "31st December" shall be substituted for "31st March" except that in respect of the year 1975 no change shall be made in the Table annexed to Form E.8 (Demand by County Council on Urban Authority);

(iii) "half-year beginning 1st January" shall be substituted for "half-year ending 30th September";

(iv) "half-year beginning 1st July" shall be substituted for "half-year ending 31st March";

(v) "1st July, 19 " shall be substituted for "1st October 19 ";

(vi) "1st July next ensuing" shall be substituted for "1st day of October next ensuing";

(vii) "County (or Municipal) Rate" shall be substituted for "Demand Note" in Section E of Forms RA7 and RA8.

4. Article 5 of the Local Government (Rates) (Instalments) Regulations 1970 (S.I. 34 of 1970) shall be construed and have effect as providing that, in the transitional period, where an amount in respect of rates is payable by instalments under the Local Government (Rates) Act, 1970 (No. 2 of 1970) it shall be paid in seven instalments payable in each of seven consecutive months.

GIVEN under the Official Seal of the Minister for Local Government this

1st day of November, 1974.

JAMES TULLY,

Minister for Local Government.

The Minister for Finance hereby consents to the making of the above Order.

Dated this 1st day of November, 1974.

RICHIE RYAN,

Minister for Finance.

EXPLANATORY NOTE.

The Exchequer and Local Financial Years Act, 1974 provides for the change of the local financial year to a calendar year basis. This Order makes appropriate adaptations, modifications and amendments to certain statutes and statutory instruments consequential on the change to a calendar year in relation to the holding by local authorities of estimates meetings, the making of rates and certain other financial records of local authorities.