Schedule 4 Relevant Property Not Rateable

Section 15.

1. Agricultural land.

2. Land developed for horticulture.

3. Land developed for forestry.

4. Land developed for sport.

4A.

(1) Any building or part of a building used exclusively for community sport, and otherwise than for profit and not being the premises of a club for the time being registered under the Registration of Clubs (Ireland) Act 1904.

(2) In this paragraph ‘community sport’ means sport, the principal participants in which are -

(a) inhabitants of the locality in which the building concerned (or part of the building concerned) is situate,

(b) inhabitants of localities neighbouring the first-mentioned locality, or

(c) in the case of sporting activities involving teams and with the consent of those responsible in the first-mentioned locality for organising sporting activities in that locality, persons from any geographical area.

4B.

(1) Any building or part of a building used exclusively for community sport and otherwise than for profit, and being the premises

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