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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 October 2019 - onwards
Version 8 of 8

Schedule 4 Relevant Property Not Rateable

Amendments (reguiring commencement) by s. 236 of the Historic and Archaeological Heritage and Miscellaneous Provisions Act 2023 (No. 26), published 13 October 2023.

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