HC Deb 20 March 1906 vol 154 c231

I beg to ask the Chief Secretary to the Lord-Lieutenant of Ireland whether the revisors of rateable property in the county of Clare have been instructed to value iron hay-sheds put up by the tenant farmers so as to levy rates off them; and, if so, whether he will issue instructions to the revisors of the county of Clare to discontinue valuing these sheds, in view of the taxation already levied on these tenants.


Under Section 12 of the Valuation (Ireland) Act of 1852 farm out-houses are rateable hereditaments and must therefore be valued for local rating. The valuation is done on the request of the county or urban district councils. Under Section 14 of the same Act, however, these out-houses escape local rates for a period of seven years after they are erected.