A scheme unique to Ireland in which the British Government initiated a programme to build cottages for ex-servicemen, including garden city developments not emulated by Free State housing projects for many years, perhaps best epitomised the fulfilment of an obligation to the ex-servicemen. The building programme continued after the formation of the Free State, which resulted in an imperial body being dependent on the Irish Government to meet its objectives. Ironically, this was not the only challenge. Antagonism from those who were to benefit resulted in the British Government agency responsible spending much energy and time in litigation with the ex-servicemen tenants. The genesis of the trouble was the ambiguity of the original legislation, the Irish Land (Provision for Soldiers and Sailors) Act, 1919. It did not specify how many houses would be built or how much money would be allocated. Ex-servicemen understood that they had been given a promise of housing at low or no rents as a recompense for war service; the British Government was of the view that the promise was never as comprehensive as that. It was going to provide a limited number of houses and charge rent for it.

Under the Land Act 1919, the Irish Local Government Board (LGB) had responsibility for the administration of the provision of housing for ex-servicemen. As this remained an imperial responsibility, a new structure was required after the formation of the Free State. In January 1924 the Irish Sailors’ and Soldiers’ Land Trust was established under the provision of Section Three of the Irish Free State (Consequential Provisions) Act passed in December 1922 by the British Parliament. The Irish Government passed the Land Trust Powers Act 1923, allowing for the transfer of the relevant assets of the LGB to the Trust and for it to acquire and hold land in the conduct of its responsibilities. The Trust had five trustees, including two responsible for southern Ireland, one of whom was appointed by the Free State President.