(1) The rateable person in respect of a parcel of land vested in a public body is entitled to a rebate of 25 per cent of the ordinary rate made and leviable on the land or, if on objection by the council the Minister determines a lesser rebate, the lesser rebate.(2) The amount of the rebate is to be written off and abandoned by the council.(3) The rebate is to be allowed only if:(a) access to the parcel is wholly or substantially over other lands for which the public body provides at its own cost such services as materially benefit the parcel, and(b) the parcel is included in the then current list referred to in subsection (5), and(c) the council has not objected to the inclusion of the parcel in the list or its objection has been dismissed.(4) The rate notice must state the amount of the rebate, and, if an objection has been lodged under this section, must not be served unless and until the objection has been determined.(5) A public body in which is vested any parcel of land in respect of which the rateable person is entitled to a rebate under this section must furnish to the council not later than 30 April before the commencement of the year for which the rate is made a list setting out the parcels of land of the nature referred to in subsection (3) (a), giving particulars of each parcel, the means of access to them and the material services provided by the public body in respect of those parcels as at 31 March in the year in which the list is furnished.(6) If the council objects to the inclusion of any parcel in the list, it must serve notice of objection on the public body and on the Minister within 2 months after the list is furnished.(7) The Minister may allow or dismiss an objection, but, before determining an objection, the Minister must, if either the public body or the council so desires, afford them an opportunity of appearing before and being heard by a person appointed by the Minister for that purpose.(8) The decision of the Minister on an objection is final.(9) In this section:
access and means of access include lifts, stairways, escalators and passageways in or on a building, structure, work or excavation.
public body means the Waterways Authority, a Port Corporation within the meaning of the Ports Corporatisation and Waterways Management Act 1995, the State Rail Authority, Rail Infrastructure Corporation and the State Transit Authority.
services means cleaning, lighting, repairs and maintenance of any access and means of access.