AI-assisted research summary: These Regulations set the 1986 farm tax rate, require the local authority farm tax record to follow the Schedule, and begin farm tax charging and payment for 1986.
S.I. No. 327/1986 - Farm Tax Regulations, 1986. S.I. No. 327 of 1986. FARM TAX REGULATIONS, 1986. The Minister for the Environment in exercise of the powers conferred on him by sections 9 12 of the Farm Tax Act, 1985 (No. 17 of 1985) hereby makes the following Regulations:— 1. These Regulations may be cited as the Farm Tax Regulations, 1986. 2. The year 1986 is hereby prescribed as the year for which the charging, levying and payment of farm tax for every taxable farm shall begin. 3. The farm tax record to be compiled by a local authority for the purposes of section 12 of the Farm Tax Act, 1985 shall be in the form set out in the Schedule to these Regulations. 4. For the purposes of sub-section (4) of section 9 of the Farm Tax Act, 1985 £10 per adjusted acre is hereby prescribed as the rate at which farm tax shall, subject to section 10 of the Farm Tax Act, 1985 , be paid for the year 1986. Farm Tax Record Farm Tax Payable for the year ending 31st Day of December,.................. Local Authority:............ Particulars of Agricultural Land Holding, or part of such a holding, in the Local Authority Area standing entered in the Classification List Particulars of the amount of Farm Tax payable Record Number Classification List Reference No. Location of Agricultural Land Holding (or part thereof) Acreage in Local Authority Area Total Adjusted Acreage in Local Authority Area Total Adjusted Acreage of the relevant Taxable Farm Amount of Current Rate of Farm Tax Marginal Relief Amount of Farm Tax Payable to this Local Authority (Column 8) x (Column 10) minus (Column 11) Name(s) and Address(es) Name(s) and Address(es) Electoral District GIVEN under the Official Seal of the Minister for the Environment this 6th day of October, 1986. JOHN BOLAND, Minister for the Environment. EXPLANATORY NOTE. The effect of these Regulations is to bring the farm tax into operation for 1986 and subsequent years, to fix the rate of farm tax payable in respect of 1986 at £10 per adjusted acre and to prescribe the form of the farm tax record to be compiled by the local authorities.