State Property Act 1954
Discharge of certain debts due by State authorities, etc., by set off.
(a) any moneys are payable to any person by a State authority, the Revenue Commissioners or the Land Commission, and
(b) any moneys are due by that person to a State authority in respect of any former crown rent, any rent, rent-charge, royalty or other sum payable periodically out of State land or any sum payable by way of fees out of State land,
the first-mentioned moneys may be set off against the second-mentioned moneys either, as may be appropriate, in whole or in part.