Finance (Local Property Tax) Act 2012

Finance (Local Property Tax) Act 2012 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.ie) Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.ie) Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 2012 Finance (Local Property Tax) Act 2012 Finance (Local Property Tax) Act 2012 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Revised Act Acht Athbh… Open PDFOscail PDF Print Full ActPriontáil an tAcht Iomlán Number 52 of 2012 FINANCE (LOCAL PROPERTY TAX) ACT 2012 ARRANGEMENT OF SECTIONS

PART 1

Preliminary and General Section

Section 1

Section 2

PART 2

Residential Property

Section 3

Section 4

Section 5

Section 6

Section 7

Section 8

Section 9

Section 10

PART 3

Liable Person

Section 11

Section 12

PART 4

Charging Provisions

Section 13

Section 14

Section 15

Section 16

Section 17

Section 18

Section 19

Section 20

Section 21

PART 5

Care and Management

Section 22

Section 23

Section 24

Section 25

Section 26

PART 6

The Register

Section 27

Section 28

Section 29

Section 30

Section 31

Section 32

PART 7

Returns

Section 33

Section 34

Section 35

Section 36

Section 37

Section 38

Section 39

Section 40

Section 41

Section 42

Section 43

Section 44

Section 45

Section 46

PART 8

Revenue Estimates and Assessments

Section 47

Section 48

Section 49

Section 50

Section 51

Section 52

Section 53

Section 54

Section 55

Section 56

Section 57

Section 58

Section 59

Section 60

PART 9

Appeals

Section 61

Section 62

Section 63

PART 10

Deduction at Source

Chapter 1

Deduction by employers and pension providers

Section 64

Section 65

Section 66

Section 67

Section 68

Section 69

Section 70

Section 71

Section 72

Section 73

Section 74

Section 75

Section 76

Section 77

Section 78

Section 79

Section 80

Section 81

Section 82

Chapter 2

Deduction by Minister for Social Protection

Section 83

Section 84

Section 85

Section 86

Section 87

Section 88

Section 89

Section 90

Section 91

Section 92

Section 93

Section 94

Section 95

Section 96

Section 97

Section 98

Section 99

Section 100

Chapter 3

Deduction by Minister for Agriculture, Food and the Marine

Section 101

Section 102

Section 103

Section 104

Section 105

Section 106

Section 107

Section 108

Section 109

Section 110

Section 111

Section 112

Section 113

Section 114

Section 115

Section 116

Section 117

Chapter 4

Deductions from State payments

Section 118

PART 11

Collection and Enforcement

Section 119

Section 120

Section 121

Section 122

Section 123

Section 124

Section 125

Section 126

Section 127

Section 128

Section 129

PART 12

Deferred Payment of Local Property Tax

Section 130

Section 131

Section 132

Section 133

Section 134

Section 135

Section 136

Section 137

Section 138

Section 139

PART 13

Revenue Powers

Section 140

Section 141

Section 142

Section 143

Section 144

PART 14

Offences and Penalties

Section 145

Section 146

Section 147

Section 148

Section 149

Section 150

PART 15

Information Required by the Revenue Commissioners

Section 151

Section 152

Section 153

PART 16

Household Charge

Section 154

Section 155

Section 156

PART 17

Supplementary Provisions

Section 157

Section 158

Section 159

SCHEDULE Amendment of the Act of 1997 Acts Referred to Agriculture Appeals Act 2001 2001, No. 29 Building Control Act 1990 1990, No. 3 Building Control Act 2007 2007, No. 21 Building Control Acts 1990 and 2007 Capital Acquisitions Act 2003 2003, No. 1 Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 2010, No. 24 Electricity Regulation Act 1999 1999, No. 23 Finance Act 1992 1992, No. 9 Gas (Interim) Regulation Act 2002 2002, No. 10 Health (Nursing Homes) Act 1990 1990, No. 23 Inland Revenue Regulation Act 1890 53 & 54 Vict., c.21 Local Government Act 2001 2001, No. 37 Local Government (Charges) Act 2009 2009, No. 30 Local Government (Financial Provisions) Act 1978 1978, No. 35 Local Government (Household Charge) Act 2011 2011, No. 36 Local Government (Sanitary Services) Act 1964 1964, No. 29 Medical Practitioners Act 2007 2007, No. 25 Provisional Collection of Taxes Act 1927 1927, No. 7 Registration of Title Act 1964 1964, No. 16 Residential Tenancies Act 2004 2004, No. 27 Social Welfare Consolidation Act 2005 2005, No. 26 Stamp Duties Consolidation Act 1999 1999, No. 31 Statute of Limitations 1957 1957, No. 6 Taxes Consolidation Act 1997 1997, No. 39 Valuation Act 2001 2001, No. 13 Value-Added Tax Consolidation Act 2010 2010, No. 31 Number 52 of 2012 FINANCE (LOCAL PROPERTY TAX) ACT 2012 AN ACT TO PROVIDE FOR THE IMPOSITION OF AN ANNUAL TAX TO BE CALLED “LOCAL PROPERTY TAX” IN RESPECT OF CERTAIN RESIDENTIAL PROPERTIES AND FOR THE ESTABLISHMENT AND MAINTENANCE OF A REGISTER OF RESIDENTIAL PROPERTIES IN THE STATE BY THE REVENUE COMMISSIONERS AND TO PROVIDE FOR RELATED MATTERS. [26th December, 2012] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

PART 1

Preliminary and General Short title and commencement.

1.— (1) This Act may be cited as the Finance (Local Property Tax) Act 2012.

Interpretation.

2.— In this Act— “Act of 1997” means the Taxes Consolidation Act 1997 ; “Act of 2005” means the the Social Welfare Consolidation Act 2005 ; “Act of 2009” means the Local Government (Charges) Act 2009 ; “Act of 2011” means the Local Government (Household Charge) Act 2011 ; “Appeal Commissioners” means the Appeal Commissioners appointed under section 850 of the Act of 1997; “building” includes— (a) part of a building, and (b) a structure or erection of any kind and of any materials, or any part of that structure or erection, but excludes a structure that is not permanently attached to the ground, a vessel and a vehicle (whether mobile or not); “chargeable value”, in relation to a relevant residential property, means the price which the unencumbered fee simple of the property might reasonably be expected to fetch on a sale in the open market were that property to be sold on the valuation date in such manner and subject to such conditions as might reasonably be calculated to obtain for the vendor the best price for the property and with the benefit of any easement necessary to afford the same access to the property as would have existed prior to that sale; “cohabitant” is a person who is a cohabitant within the meaning of section 172 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 and who is in a relationship of cohabitation with another adult for a period— (a) of at least 2 years, where they are the parents of one or more dependent children, and (b) of 5 years or more, in any other case; “Collector-General” means the Collector-General appointed under section 851 of the Act of 1997; “company” includes any body corporate; “lease”, “lessee” and “lessor” have the meaning given to them by section 96 of the Act of 1997; “liable person” shall be read in accordance with

Part 3

; “liability date” means— (a) 1 May 2013, in respect of the year 2013, (b) in respect of any other year, 1 November in the preceding year; “local authority” means a county council, a city council or a town council within the meaning of the Local Government Act 2001 ; “local property tax” has the meaning given to it by section 16 ; “Minister”, other than in section 20 and Chapter 2 or 3 of

Part 10

, means the Minister for Finance; “personal public service number” has the same meaning as in section 262 of the Social Welfare Consolidation Act 2005 ; “personal representative” has the meaning given to it by section 799 of the Act of 1997; “prescribe”, in relation to a power or duty of a Minister of the Government to do so, means prescribe by regulations; “relevant residential property” has the meaning given to it by

Part 2

; “rent” has the meaning given to it by section 96 of the Act of 1997; “residential property” means any building or structure which is in use as, or is suitable for use as, a dwelling and includes any shed, outhouse, garage or other building or structure and any yard, garden or other land, appurtenant to or usually enjoyed with that building, save that so much of any such yard, garden or other land that exceeds one acre shall not be taken into account for the purposes of this definition; “return” means a statement of particulars which is required to be prepared and delivered under

Part 7

; “return date” means— (a) 7 May 2013, in respect of the year 2013, (b) in respect of any other year, 7 November in the preceding year, or (c) the date specified in a notification issued under section 33 ; “Revenue officer” means an officer of the Revenue Commissioners; “self-assessment” has the meaning given to it by section 52 ; “Tax Acts” has the same meaning as in section 1(2) of the Act of 1997.

PART 2

Residential Property Meaning of relevant residential property.

3.— Subject to sections 4 to 10 , where a building in the State is a residential property on a liability date, it shall, for the purposes of this Act, be a relevant residential property in relation to that liability date.

Residential property fully subject to municipal rates.

4.— A residential property shall not, for the purposes of this Act, be regarded as a relevant residential property where— (a) the property is a property— (i) which is wholly used as a dwelling (other than a dwelling that forms part of a mixed hereditament within the meaning of the Local Government (Financial Provisions) Act 1978 ), and (ii) in respect of which municipal rates (within the meaning of the Valuation Act 2001 ) are payable.

Long term mental or physical infirmity.

5.— (1) In this section, a “registered medical practitioner” means a medical practitioner who is registered in the register established under section 43 of the Medical Practitioners Act 2007 .

Newly constructed residential properties.

6.— A residential property shall not, for the purposes of this Act, be regarded as a relevant residential property where the property— (a) has been completed but not sold by the person who has constructed the property, or who has had the property constructed, (b) is not occupied as a dwelling, (c) has produced no income that would be chargeable to income tax or corporation tax, as the case may be, under Case I, Case IV or Case V, as the case may be, of Schedule D (within the meaning of section 18 of the Act of 1997), and (d) is trading stock (within the meaning of section 89 of the Act of 1997) of the person referred to in paragraph (a).

Special needs accommodation.

7.— (1) In this section, “charity” means a body of persons or a trust established for charitable purposes only and which has been granted an exemption under section 207 or 208 of the Act of 1997 or given a notice of determination under section 208A of the Act of 1997, as the case may be.

Exemption for first-time buyers.

8.— (1) Subject to subsection (3), a residential property shall not, for the purposes of this Act, be regarded as a relevant residential property in respect of the liability dates in the years 2013, 2014 and 2015 where— (a) the property is purchased in the period beginning on 1 January 2013 and ending on 31 December 2013, (b) subject to subsection (2), the property is purchased by a person who would have been entitled to relief under section 244 of the Act of 1997 had a qualifying loan (within the meaning of that section) been taken out in the period beginning on 1 January 2004 and ending on 31 December 2012, and (c) after the property is purchased, it is occupied as the sole or main residence of the person referred to in paragraph (b) (or, in the case of the persons referred to in subsection (2)(a), (b) or (c), the married couple, civil partners or cohabitants, as the case may be).

Purchase of new residential properties in the period 2013 to 2016.

9.— Notwithstanding that a residential property of the type referred to in section 6 is sold at any time in the period beginning on 1 January 2013 and ending on 31 October 2016, the property shall not be a relevant residential property in respect of any liability date occurring in the period following the first sale of the property and ending on 31 October 2016.

Unfinished housing estates.

10.— (1) In this section, “unfinished housing estate” means a development of two or more buildings that is specified in a list prescribed, under subsection (3), by the Minister for the Environment, Community and Local Government for the purposes of this section.

PART 3

Liable Person Liable persons.

11.— (1) Subject to the provisions of this section, a person who holds any estate, interest or right in a relevant residential property entitling the person to— (a) the immediate possession of such property for a period that may equal or exceed 20 years, or (b) the receipt of rents or profits of such property for a period that may equal or exceed 20 years, shall, for the purposes of this Act, be a liable person in relation to that property.

Occupation as a basis for Act’s administration and enforcement.

12.— In administering this Act generally or in exercising any power to make an estimate or an assessment or to require the delivery of a return in relation to any relevant residential property or in exercising any other power thereunder— (a) the Revenue Commissioners shall not be required firstly to inquire into the ownership of, or title to, any particular residential property, and (b) all such facts and circumstances relating to the occupation of a residential property by a person as give rise to an inference that that person is the owner thereof may be taken into account by the Revenue Commissioners.

PART 4

Charging Provisions Valuation date.

13.— (1) In this Act the date by reference to which the chargeable value of a relevant residential property is to be established is referred to as the valuation date.

Change of liable person between consecutive valuation dates.

14.— (1) Where the person who is a liable person in respect of a relevant residential property changes in the period between two consecutive valuation dates, the chargeable value, as stated in or ascertained for the purposes of a self-assessment or a Revenue assessment in relation to the property by reference to the first valuation date, shall continue to apply until the next valuation date.

Valuation in accordance with Revenue guidelines.

15.— (1) Subject to subsection (2), where a liable person— (a) makes a self-assessment in a return which is delivered on or before the relevant return date in accordance with guidelines referred to in subsection (3), and (b) pays the amount of the self-assessment, the Revenue Commissioners shall not seek to displace the self-assessment by the making of a Revenue assessment.

Charge to local property tax.

16.— (1) Subject to the provisions of this Act, for each year commencing with the year 2013, there shall be charged, levied and paid a tax to be known, and which is referred to in this Act, as “local property tax” in respect of the chargeable value of a relevant residential property.

Amount of local property tax.

17.— (1) Subject to subsections (3) and (4), the amount of local property tax to be charged in respect of a relevant residential property shall be the amount represented by A in the formula— A = B x C where— B is the mid-point, specified in column (2) of the Table to this section, of the valuation band specified in column (1) of that Table, and C is the rate of 0.18 per cent.

TABLE Valuation band

18.— Where a person is chargeable to local property tax in respect of more than one relevant residential property, the amount of local property tax chargeable is to be determined for each property in accordance with section 17 .

Local adjustment factor.

19.— In section 20 — (a) the rate of local property tax represented by “C” in the formula in section 17

Power of elected members of local authority to vary basic rates.

20.— (1) In this section— “local authority” does not include a town council within the meaning of the Local Government Act 2001 ; “Minister” means the Minister for the Environment, Community and Local Government.

Notification of local adjustment factor to the Revenue Commissioners.

21.— Where a local authority passes the resolution referred to in section 20

PART 5

Care and Management Care and Management of local property tax.

22.— Local property tax shall be under the care and management of the Revenue Commissioners and Part 37 of the Act of 1997 shall apply to local property tax as it applies to income tax, corporation tax and capital gains tax.

Delegation of acts and functions of Revenue Commissioners.

23.— (1) Subject to subsection (2), any act to be performed or function to be discharged by the Revenue Commissioners which is authorised by this Act may be performed or discharged by any one or more of their officers acting under their authority.

Electronic means.

24.— (1) The delegation of acts and functions of the Revenue Commissioners referred to in section 23 may, if appropriate, be performed or discharged through such electronic means as the Revenue Commissioners may put in place or approve for the time being for any such purpose.

Combined forms.

25.— Any document, including a certificate, notice, notification, form or return, relating to local property tax may be combined with such a document relating to any other tax, charge, levy or duty under the care and management of the Revenue Commissioners and any document so combined may be modified by the Revenue Commissioners accordingly in relation to its application to local property tax and other tax, charge, levy or duty or to local property tax only or to those taxes, charges, levies or duties only, as the case may be.

Repayment of local property tax.

26.— (1) Subject to the provisions of this section, where a person has, in respect of a liability date, paid, whether directly or by deduction, an amount of local property tax which is not due from that person or which, but for an error or mistake in a return or statement made by the person for the purposes of an assessment to local property tax, would not have been due from the person, the person shall be entitled to repayment of the local property tax so paid.

Part 7

, and (d) all the information that the Revenue Commissioners may reasonably require to enable them determine if and to what extent a repayment to local property tax is due to the person has been provided to them.

Part 9

shall apply accordingly.

PART 6

The Register The register.

27.— (1) The Revenue Commissioners shall establish and maintain a register of residential properties and associated liable persons in the State (referred to in this Act as the “register”).

Obligation to register.

28.— Subject to sections 29 and 31 , every person who is a liable person shall be required to register as such with the Revenue Commissioners and for this purpose shall send to the Revenue Commissioners a statement in the form specified by the Revenue Commissioners of particulars relating to the person and the relevant residential property in relation to which the person is a liable person and those particulars may be entered in the register.

Registration by delivery of return.

29.— The requirement under section 28 for a liable person to register with the Revenue Commissioners shall be regarded as satisfied where the particulars referred to in that section are included in a return made by the person to them under this Act.

Notification of changes.

30.— Where a change occurs in the particulars referred to in section 28 , the liable person referred to in that section shall as soon as may be after the change occurs, notify the Revenue Commissioners of the revised particulars.

Joint owners of property.

31.— Notwithstanding section 28 , where two or more persons are liable persons in relation to a relevant residential property, and the designated liable person (as that expression is to be read by virtue of

Part 7

) has registered under section 28, the other liable person or persons, as the case may be, shall not be obliged to comply with section 28 .

Evidence in legal proceedings.

32.— In any legal proceedings, a certificate signed by a Revenue officer that states― (a) particular matters as being matters entered in the register, or (b) that particulars are not, or were not at any time, entered in the register, shall, without proof of the signature of the officer purporting to sign the certificate be evidence, unless the contrary is proved, of the matter or matters stated in the certificate.

PART 7

Returns Issue of notice by Revenue requiring returns to be made.

33.— (1) The Revenue Commissioners may require a person, by notice, to prepare and deliver to them, by the date specified in the notice, a return in such form as they may specify where— (a) the person is a liable person in relation to a relevant residential property which is entered in the register, or (b) they have reason to believe that the person may be a liable person.

Claim that person not a liable person.

34.— (1) Where a person has been required by notice by the Revenue Commissioners under section 33

Part 2

or 3 , as the case may be, shall include an explanation of the reason why the person does not consider himself or herself to be a liable person, (d) shall be accompanied by whatever supporting documentation may be relevant, and (e) shall include any relevant information in the knowledge or possession of the person who has received the notice referred to in section 33 which relates to the person who is, or who may be, the liable person in relation to the relevant residential property in respect of which the notice was given.

Part 9

shall apply accordingly.

Obligation on liable person to prepare and deliver a return.

35.— (1) Every liable person shall prepare and deliver to the Revenue Commissioners, on or before the return date, a return in such form as the Revenue Commissioners may specify notwithstanding that the person has not been required to do so under section 33 .

Preparation and delivery of return by person acting under authority.

36.— (1) Notwithstanding sections 33 and 35 , a return may be prepared and delivered by a person acting under the authority of a liable person.

Company returns.

37.— (1) Where the person who is required to prepare and deliver a return under this Part is a company, the return shall be prepared and delivered by the secretary of the company.

Surcharge for late submission of income tax and corporation tax returns.

38.— (1) Where a liable person is a chargeable person (within the meaning of section 959A of the Act of 1997) and has not in relation to a return required under this Part— (a) prepared and delivered the return, (b) paid the local property tax payable, or (c) entered into an arrangement with the Revenue Commissioners for payment of the local property tax, on or before the specified return date (within the meaning of section 959A of the Act of 1997)— (i) the liable person shall be deemed not to have complied with section 959I(1) of the Act of 1997, and (ii) subject to subsection (2), section 1084(2) of the Act of 1997 shall apply accordingly.

Particulars to be included in a return.

39.— The following particulars in relation to a relevant residential property at a liability date may be required to be included in a return— (a) the address, (b) the chargeable value, (c) the unique identification number assigned to the property by the Revenue Commissioners, (d) the name of the liable person, (e) the name of the liable person’s spouse or civil partner, as the case may be, (f) the liable person’s personal public service number or, in the case of a company, the tax reference number, (g) the liable person’s address for correspondence, (h) the name of the local authority in whose functional area the property is situated, and (i) any other particulars that may be indicated in the return as being required for the purposes of determining a person’s liability to local property tax.

Self-assessment and signed declaration.

40.— Every return prepared and delivered under this Part shall include— (a) a self-assessment by, or on behalf of, the liable person to whom the return relates in such form as the Revenue Commissioners may specify, and (b) a signed declaration by the person who prepares the return that the return is, to the best of that person’s knowledge and belief, correct.

Method of payment and deferral.

41.— (1) The person who prepares a return— (a) shall elect in the return to pay local property tax by one of the methods specified in the return, and (b) where the liable person is eligible to do so, may elect in the return to defer payment of local property tax payable by the liable person.

One return in respect of jointly owned property.

42.— (1) Where 2 or more persons are liable persons in relation to a relevant residential property, one return in respect of the property shall be prepared and delivered by the liable person who is the designated liable person as determined in accordance with section 43 .

Designated liable person.

43.— (1) In this section “specified class of person” means a class of person specified in the Table to this section.

Table 1 Classes of person.

Electronic delivery of returns.

44.— (1) The following persons shall deliver any return which they are required to deliver under this Part by whatever electronic means (within the meaning of section 917EA of the Act of 1997) are made available by the Revenue Commissioners for this purpose— (a) a person who is a liable person in relation to more than one relevant residential property, and (b) a person who is a specified person (within the meaning of section 917EA of the Act of 1997).

Evidence of failure to deliver a return.

45.— (1) A certificate signed by a Revenue officer which certifies that he or she has examined the relevant records and that it appears from those records— (a) that a named person is a liable person, and (b) that on or before the return date that applies to a return, a return was not received from that person, shall be evidence until the contrary is proved that the person so named is a liable person and that that person did not, on or before the return date, deliver that return.

Returns by agents and lessees.

46.— (1) Notwithstanding any obligation as to secrecy or other restriction upon disclosure of information imposed by or under statute or otherwise, for the purpose of obtaining particulars relating to relevant residential properties and the ownership of such properties, the Revenue Commissioners may by notice require, within the period, and in relation to a residential property, specified in the notice— (a) any person who, as an agent, manages residential properties, arranges letting of such properties or is in receipt of rent or other payments arising from such properties to prepare and deliver to them a statement, containing— (i) the address, (ii) the name and address of the person who owns the property, or where this information is not known to the person, the name and address of the person who has appointed the person as agent, and (iii) any other particulars as may be specified in the notice, or (b) any lessee or occupier to give such information as may be specified in the notice in relation to— (i) the terms applying to the lease, occupation or use of the property, and (ii) the person who is the lessor of the property or who has permitted occupation or use of the property, as the case may be.

PART 8

Revenue Estimates and Assessments Making of Revenue estimate.

47.— (1) Without prejudice to any other action which may be taken, the Revenue Commissioners may estimate the amount of local property tax which they consider will be payable by a liable person or a person whom they have reason to believe is a liable person, in relation to a liability date (in this Act referred to as a “Revenue estimate”).

Amendment of Revenue estimate.

48.— (1) Where the Revenue Commissioners are satisfied that a Revenue estimate made under section 47 — (a) is excessive, they may amend the amount so estimated by reducing it, or (b) is insufficient, they may amend the amount so estimated by increasing it.

Revenue estimate becomes due and payable.

49.— Subject to section 55 , where a person is notified of a Revenue estimate and does not prepare and deliver a return which contains a self-assessment and an election for a specified method of payment, the Revenue estimate shall be due and payable as if it were an amount of local property tax contained in a Revenue assessment made under section 55 .

Displacement of Revenue estimate by self-assessment.

50.— (1) Subject to section 55 , where a return which includes— (a) a self-assessment, and (b) an election, as mentioned in section 41

Claim by person notified of estimate that he or she is not a liable person.

51.— Where, following a notification, in accordance with section 34 , by a person who does not consider that he or she is a liable person, either the Revenue Commissioners or the Appeal Commissioners determine that the person is not a liable person, the Revenue estimate in relation to that person shall be discharged.

Self-assessment.

52.— In this Act, “self-assessment” means an assessment by a liable person in a return, or by a person acting under the authority of a liable person, of the amount of local property tax payable by the liable person in respect of a relevant residential property in relation to a liability date.

Local property tax payable in accordance with self-assessment.

53.— Subject to sections 49 and 55 , the local property tax payable by a liable person shall be the amount of the self-assessment.

Revenue assessment.

54.— (1) An assessment made by a Revenue officer under this Part (in this Act referred to as a “Revenue assessment”)— (a) on a liable person, or (b) on a person who the Revenue officer has reason to believe is a liable person, is an assessment to local property tax in relation to the person referred to in paragraph (a) or (b) and a liability date of an amount as, according to the officer’s best judgment, ought to be made, which assessment— (i) shall take account of any local property tax that has been paid to the Revenue Commissioners in respect of local property tax payable in respect of the liability date before the assessment is made, and (ii) may relate to local property tax chargeable in respect of more than one relevant residential property in relation to which a person is a liable person.

Making of Revenue assessment.

55.— Notwithstanding sections 49 and 53 , but subject to subsections (1) and (2) of section 58 , a Revenue officer may make a Revenue assessment where— (a) a self-assessment or a Revenue estimate has not been made, or (b) the Revenue officer has reason to believe that a self-assessment is insufficient.

Notice of assessment.

56.— (1) Where a Revenue officer makes a Revenue assessment, the officer shall give notice (in this Act referred to as a “notice of assessment”), to the liable person, or to the person who the Revenue officer has reason to believe is a liable person, of the assessment and the time allowed to the person for giving notice of appeal against the assessment.

Amendment of a Revenue assessment.

57.— (1) Subject to section 58

Time limits for making assessments.

58.— (1) A Revenue assessment may not be made before the relevant return date unless a liable person has delivered a return before that date.

Appeals against Revenue assessments.

59.— (1) Subject to subsections (2) and (3), a person aggrieved by a Revenue assessment may appeal against the assessment to the Appeal Commissioners on giving, within 30 days after the date of the notice referred to in section 56 , notice in writing to the Revenue officer who gave the notice and

Part 9

shall apply accordingly.

Claim that person not a liable person.

60.— Where a person who has been given a notice of assessment considers that he or she is not a liable person, that person shall be treated as if he or she had been required by notice by the Revenue Commissioners under section 33

Part 7

shall apply accordingly as if the date referred to in section 34

PART 9

Appeals Appeals against Revenue assessments.

61.— An appeal to the Appeal Commissioners against an assessment made under section 54 shall be heard and determined by the Appeal Commissioners whose determination shall be final and conclusive unless a case is required to be stated in relation to it for the opinion of the High Court on a point of law.

Application and modification of Part 40 of the Act of 1997.

62.— (1) Subject to this Part, the provisions of Part 40 of the Act of 1997 relating to— (a) the appointment of times and places for the hearing of appeals, (b) the giving of notice to each person who has given notice of appeal of the time and place appointed for the hearing of that person’s appeal, (c) the determination of an appeal by agreement between the appellant and a Revenue officer, (d) the determination of an appeal by the appellant giving notice of that appellant’s intention not to proceed with the appeal, (e) the hearing and determination of an appeal by the Appeal Commissioners, including the hearing and determination of an appeal by one Appeal Commissioner, (f) the publication of reports of determinations of the Appeal Commissioners, (g) the determination of an appeal through the neglect or refusal of a person who has given notice of appeal to attend before the Appeal Commissioners at the time and place appointed, (h) the extension of the time for giving notice of appeal and the readmission of appeals by the Appeal Commissioners and the provisions which apply where action by means of court proceedings has been taken, (i) the statement of a case for the opinion of the High Court on a point of law, (j) the payment of tax in accordance with the determination of the Appeal Commissioners notwithstanding that a case for the opinion of the High Court on a point of law has been required to be stated or is pending, (k) the procedures for appeal, and (l) the refusal of an application for an appeal hearing, shall, with any necessary modifications, apply to an appeal under this section as if the appeal were an appeal under that Part.

Part 7

, and (e) Tax Acts, shall be read as a reference to this Act.

Power to issue precepts.

63.— Section 935 of the Act of 1997 shall apply as if the list of particulars that might be contained in a schedule to be delivered to the Appeal Commissioners included particulars in relation to— (a) a relevant residential property, (b) the interest in a relevant residential property held by the appellant, (c) other liable persons in relation to a relevant residential property, (d) the appellant’s income in a particular year, or (e) the income of the appellant’s spouse, civil partner or cohabitant, as the case may be.

PART 10

Deduction at Source

Chapter 1

Deduction by employers and pension providers Interpretation (Chapter 1).

64.— In this Chapter— “emoluments” has the same meaning as in section 983 of the Act of 1997; “employer” has the same meaning as in section 983 of the Act of 1997; “net emoluments” means emoluments (less allowable contributions (within the meaning of Regulation 41 of the PAYE Regulations)) after the deduction in accordance with— (a) the PAYE Regulations, of income tax, (b) the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 ( S.I. No. 312 of 1996 ), of a contribution within the meaning of those Regulations, and (c) Part 18D of the Act of 1997, of universal social charge; “PAYE Regulations” means the Income Tax (Employments) (Consolidated) Regulations 2001 ( S.I. No. 559 of 2001 ).

Direction to employer to deduct local property tax.

65.— (1) Where a liable person is in receipt of emoluments and section 66 or 68 applies, the Revenue Commissioners may direct an employer to deduct, in a period specified in the direction, local property tax payable by the liable person from the net emoluments payable to the liable person by the employer.

Circumstances in which local property tax to be deducted.

66.— This section applies where a liable person— (a) elects in a return to have the local property tax payable by the liable person deducted by his or her employer from his or her net emoluments, (b) does not deliver a return which contains an election for a specified method of payment, (c) elects in a return for a specified method of payment other than deduction from net emoluments but defaults in making payment by that method, or (d) agrees with the Revenue Commissioners that his or her employer deduct the local property tax contained in a Revenue assessment from his or her net emoluments.

Notification to liable person that direction given to employer.

67.— Where paragraph (b) or (c) of section 66 applies, the Revenue Commissioners shall notify the liable person concerned that they have given a direction under section 65 .

Deduction by employer in subsequent periods.

68.— This section applies where a liable person elects in a return to have local property tax deducted by the liable person’s employer from his or her net emoluments and— (a) local property tax is due and payable by the liable person in relation to a liability date following that to which the return relates, (b) the liable person is not required to deliver a return in relation to the liability date referred to in paragraph (a), and (c) the liable person does not notify the Revenue Commissioners that he or she wishes to pay local property tax by a method of payment other than by deduction by his or her employer.

Amount of local property tax to be deducted.

69.— (1) Subject to subsection (2), the amount of local property tax that the Revenue Commissioners direct an employer to deduct from a liable person’s net emoluments shall be determined by whichever of paragraphs (a) to (d) of section 66 apply and for this purpose shall be— (a) where paragraph (a) or (d) of that section applies, the amount that the liable person elects or agrees, as the case may be, to have deducted from his or her net emoluments, (b) where paragraph (b) of that section applies— (i) the amount of the self-assessment, where a self-assessment is made, or (ii) the Revenue estimate, where it is due and payable in accordance with section 49 , and (c) where paragraph (c) of that section applies, the amount that has not been paid at the time of the default.

Revised direction to employer.

70.— The Revenue Commissioners may give a revised direction to an employer under section 65 where— (a) a liable person pays some or all of the local property tax contained in a previous direction other than by deduction by his or her employer from the person’s net emoluments, (b) a liable person ceases to receive emoluments from the employer to whom a previous direction was given, (c) a liable person claims a deferral in accordance with

Part 12

, (d) a Revenue officer is satisfied that the amount of local property tax contained in a previous direction is not the amount which ought to be payable by the liable person, or (e) a liable person delivers a return which includes a self-assessment of a different amount of local property tax to the amount contained in a previous direction, and the revised direction shall replace any previous direction given to the employer in respect of the liable person and a liability date.

Withdrawal of direction on request from liable person.

71.— (1) Subject to subsections (2) and (3), where a liable person notifies the Revenue Commissioners that he or she no longer wishes to have local property tax deducted from his or her net emoluments, the Revenue Commissioners shall direct the liable person’s employer not to make any further deductions from the liable person’s net emoluments.

Deduction by employer.

72.— (1) An employer who is directed by the Revenue Commissioners under section 65 to deduct local property tax from a liable person’s net emoluments shall do so at a time and frequency which corresponds with the payment of the liable person’s emoluments.

A/B, where— A is the amount of local property tax contained in the direction given under section 65 , and B is the number of paydays between the date on which the direction under section 65 is given and the end of the period for which that direction is given.

Cessation of employment.

73.— Where a liable person, in respect of whom a direction has been given to an employer under section 65 ceases employment with the employer before the full amount of the local property tax contained in the direction has been deducted, the employer shall immediately send to the Revenue Commissioners a statement in the form specified by them.

Payment of local property tax deducted by employer.

74.— (1) Subject to sections 72

Failure by employer to remit local property tax.

75.— (1) Without prejudice to any action which may be taken under section 76 , where an employer who was liable to remit an amount of local property tax in accordance with Regulation 28 or 29, as the case may be, of the PAYE Regulations, which amount was to be determined in accordance with section 72

Under-deduction of local property tax by employer.

76.— Where an employer who has been given a direction under section 65 does not deduct the amount of local property tax contained in the direction before the end of the period specified in the direction— (a) the amount not deducted may be included in any direction given to the employer in respect of a liable person for a subsequent period, or (b) the Revenue Commissioners may agree an alternative method of payment with the liable person.

Over-deduction of local property tax by employer.

77.— Subject to section 960H of the Act of 1997 (as applied by section 120 ) and section 26 , where the amount of local property tax deducted by an employer from a liable person’s net emoluments in the period specified in the direction given under section 65 exceeds the amount which the employer is liable to remit to the Collector-General under section 74 , the Revenue Commissioners shall repay the excess to the liable person.

Deduction from net emoluments of certain company directors.

78.— Where a liable person has a material interest in a company (within the meaning of section 997A of the Act of 1997), that section 997A shall apply as if, in subsections (3) to (6) and (8)— (a) the reference to tax were a reference to local property tax, and (b) the reference to emoluments were a reference to net emoluments, and as if, in subsection (3), the reference to an assessment raised on a person were a reference to a Revenue estimate, a self-assessment or a Revenue assessment, as the case may be, made under

Part 8

.

Return by employer at end of year.

79.— Within 46 days after the end of a year, or from the date an employer ceases permanently to be an employer to whom Regulation 7(1) of the PAYE Regulations applies, whichever is the earlier, the employer shall send to the Collector-General in relation to any liable person in respect of whom the employer was given a direction under section 65 a statement and a signed declaration in the specified form showing— (a) the total net emoluments paid to the liable person during the year, (b) the total local property tax deducted from the net emoluments paid to the liable person, and (c) the name and personal public service number of the liable person.

End of year statement of deductions to be given to a liable person.

80.— An employer shall, within 46 days after the end of the year concerned, give every liable person— (a) who is in the employer’s employment on the last day of a year, and (b) from whose net emoluments local property tax was deducted during that year, a statement showing, in respect of that year, the total local property tax deducted from the liable person’s net emoluments.

Employer to keep records.

81.— (1) An employer who has been given a direction under section 65 shall keep records in relation to— (a) the payment of net emoluments to the liable person in respect of whom the direction was given, (b) the deduction of local property tax from the liable person’s net emoluments, and (c) the remittance of local property tax deducted to the Revenue Commissioners.

Part 13

) of the Act of 1997.

Employer treated as if net emoluments paid to a liable person.

82.— Where an amount of local property tax is, in accordance with this Chapter, deducted by an employer from the net emoluments paid to a liable person, the employer shall be acquitted and discharged of such amount as is represented by the deduction, as if the amount had actually been paid to the liable person.

Chapter 2

Deduction by Minister for Social Protection Interpretation (Chapter 2).

83.— In this Chapter— “Act of 2005” means the Social Welfare Consolidation Act 2005 ; “Minister” means the Minister for Social Protection; “net scheme payments” means the amount payable under a scheme to a liable person by the Minister— (a) after any deduction is made in accordance with section 341(7) of the Act of 2005, and (b) after any amounts required to be deducted by an order of a court, other than any amounts specified in columns (3) to (8) of Part 1 of Schedule 2 to the Act of 2005 or columns (3) to (8) of Part 1 of Schedule 4 to that Act; “scheme” means the provisions of the Act of 2005 providing for such benefits described in section 39 of the Act of 2005 or such assistance described in section 139 of that Act, (as the case may be), as are specified for the purposes of this definition by the Revenue Commissioners with the consent of the Minister.

Direction to Minister to deduct local property tax.

84.— (1) Where a liable person is in receipt of net scheme payments and section 85 or 88 applies, the Revenue Commissioners may direct the Minister to deduct local property tax payable by a liable person from the net scheme payments payable to the liable person by the Minister.

Circumstances in which direction to deduct local property tax may be given.

85.— This section applies where a liable person— (a) elects in a return to have the local property tax payable by that liable person deducted by the Minister from his or her net scheme payments, or (b) the circumstances referred to in paragraph (b), (c) or (d) of section 66 apply (and for the purpose of this paragraph, the reference in section 66 (d) to the employer shall be read as a reference to the Minister and references in any of those paragraphs of section 66 to net emoluments shall be read as references to net scheme payments).

Election for specified method of payment.

86.— (1) Subject to subsection (2), where a liable person elects in a return for a specified scheme in respect of which the Minister may deduct local property tax, a direction given by the Revenue Commissioners under section 84 shall be in respect of that scheme.

Notification to liable person that direction given to Minister.

87.— Where paragraph (b) of section 85 applies, the Revenue Commissioners shall notify the liable person concerned that they have given a direction under section 84 .

Deduction by Minister in subsequent periods.

88.— This section applies where a liable person elects in a return to have local property tax deducted by the Minister from his or her net scheme payments and— (a) local property tax is due and payable by the liable person in relation to a liability date following that to which the return relates, (b) the liable person is not required to deliver a return in relation to the liability date referred to in paragraph (a), and (c) the liable person does not notify the Revenue Commissioners that he or she wishes to pay local property tax by a method of payment other than by deduction by the Minister from his or her net scheme payments.

Withdrawal of direction on request from liable person.

89.— (1) Subject to subsections (2) and (3), where a liable person notifies the Revenue Commissioners that he or she no longer wishes to have local property tax deducted from his or her net scheme payments, the Revenue Commissioners shall direct the Minister not to make any further deductions from the liable person’s net scheme payments.

Amount of local property tax to be deducted.

90.— The total local property tax that the Revenue Commissioners may direct the Minister to deduct from a liable person’s net scheme payments in accordance with section 84 shall be determined in accordance with section 69 but as if— (a) any reference to emoluments in that section were a reference to scheme payments, and (b) the reference in subsection (3) of section 69 — (i) to paragraph (a) of section 66 were a reference to paragraph (a) of section 85 , and (ii) to section 68 were a reference to section 88 .

Revised direction to Minister.

91.— (1)

Section 70

shall apply for the purposes of this Chapter as it applies for the purposes of Chapter 1 but with the substitution of references to scheme payments for references to emoluments and of references to the Minister for references to the employer.

Deduction by Minister.

92.— (1) Subject to subsection (2), the Minister shall, when given a direction by the Revenue Commissioners under section 84 or 91 , as the case may be, deduct local property tax from the net scheme payments paid to, or on behalf of, the liable person concerned.

Remittance of local property tax deducted by the Minister to the Revenue Commissioners.

93.— (1) The Minister shall be accountable to the Revenue Commissioners for the amount of local property tax deductible from net scheme payments payable to a liable person.

Information to be provided to the Revenue Commissioners.

94.— The Minister shall send to the Revenue Commissioners particulars in relation to local property tax deducted from the net scheme payments paid to a liable person, which particulars shall be specified by, and sent at the time and in the form and manner agreed between the Revenue Commissioners and the Minister.

Cessation of scheme payments.

95.— Where a liable person, in respect of whom a direction has been given to the Minister under section 84 , ceases to receive scheme payments during the period referred to in section 84

Under-deduction of local property tax by Minister.

96.— (1) Where the Minister has been given a direction under section 84 or 91 , as the case may be, and does not deduct the amount of local property tax contained in the direction before the end of the period specified in the direction— (a) the amount not deducted may be included in any direction given by the Revenue Commissioners to the Minister in respect of the liable person concerned in a period following the first-mentioned period, or (b) the Revenue Commissioners may agree an alternative method of payment with the liable person.

Over-deduction of local property tax by Minister.

97.— Subject to section 960H of the Act of 1997 (as applied by section 120 ) and section 26 , where the amount of the local property tax deducted by the Minister from a liable person’s net scheme payments in the period specified in the direction given under section 84

Statement of deductions.

98.— Where the Minister deducts local property tax from a liable person’s net scheme payments during the period specified in the direction given under section 84 or 91 , a liable person may request at the end of that period a statement showing the total local property tax deducted from the person’s net scheme payments, and the Minister shall comply with such a request.

Minister to keep records.

99.— (1) Where the Minister has been given a direction under section 84 or 91 , as the case may be, he or she shall keep records in relation to— (a) the payment of net scheme payments to the liable person in respect of whom the direction was given, (b) the local property tax deducted from the liable person’s net scheme payments, and (c) the remittance of local property tax to the Revenue Commissioners.

Part 13

) of the Act of 1997.

Minister treated as if net scheme payments paid to a liable person.

100.— Where an amount of local property tax is, in accordance with this Chapter, deducted by the Minister from the net scheme payments paid to a liable person the Minister shall be acquitted and discharged of such amount as is represented by the deduction, as if the amount had actually been paid to the liable person.

Chapter 3

Deduction by Minister for Agriculture, Food and the Marine Interpretation (Chapter 3).

101.— In this Chapter— “Minister” means the Minister for Agriculture, Food and the Marine; “net scheme payments” means payments made under a scheme after the deduction of any debt which may be due to the Minister by a liable person and any amounts required to be deducted by an order of a court where such order is made before the date on which a direction is given to the Minister by the Revenue Commissioners under section 102 ; “scheme” means such of the schemes specified in the Schedule to the Agriculture Appeals Act 2001 (being schemes in respect of which the Minister makes payments to liable persons) as are specified for the purposes of this definition by the Revenue Commissioners with the consent of the Minister.

Direction to Minister to deduct local property tax.

102.— (1) Where a liable person is in receipt of net scheme payments and where section 103 or 106 applies, the Revenue Commissioners may direct the Minister to deduct, in a period specified in the direction, local property tax payable by a liable person from the net scheme payments payable to the liable person by the Minister.

Circumstances in which direction to deduct local property tax may be given.

103.— This section applies where a liable person— (a) elects in a return to have the local property tax payable by that liable person deducted by the Minister from his or her net scheme payments, or (b) the circumstances referred to in paragraph (b), (c) or (d) of section 66 apply (and for the purposes of this paragraph, the reference in section 66 (d) to the employer shall be read as a reference to the Minister and references in any of those paragraphs of section 66 to net emoluments shall be read as references to net scheme payments).

Election for specified method of payment.

104.— (1) Subject to subsection (2), the Revenue Commissioners shall give the Minister a direction under section 102 where a liable person elects in a return for deduction of local property tax by the Minister from the liable person’s net scheme payments.

Notification to liable person that direction given to Minister.

105.— Where paragraph (b) of section 103 applies, the Revenue Commissioners shall notify the liable person concerned that they have given a direction under section 102 .

Deduction by Minister in subsequent periods.

106.— This section applies where a liable person elects in a return to have local property tax deducted by the Minister from his or her net scheme payments and— (a) local property tax is due and payable by the liable person in relation to a liability date following that to which the return relates, (b) the liable person is not required to deliver a return in relation to the liability date referred to in paragraph (a), and (c) the liable person does not notify the Revenue Commissioners that he or she wishes to pay local property tax by a method of payment other than by deduction by the Minister from his or her net scheme payments.

Withdrawal of direction on request from liable person.

107.— (1) Subject to subsections (2) and (3), where a liable person notifies the Revenue Commissioners that he or she no longer wishes to have local property tax deducted from his or her net scheme payments, the Revenue Commissioners shall direct the Minister not to make any further deductions from the liable person’s net scheme payments.

Amount of local property tax to be deducted.

108.— The total local property tax that the Revenue Commissioners may direct the Minister to deduct from a liable person’s net scheme payments in accordance with section 102 shall be determined in accordance with section 69 but as if— (a) any reference to emoluments in that section were a reference to scheme payments, and (b) the reference in subsection (3) of section 69 — (i) to paragraph (a) of section 66 were a reference to paragraph (a) of section 103 , and (ii) to section 68 were a reference to section 106 .

Revised direction to Minister.

109.— (1)

Section 70

shall apply for the purposes of this Chapter as it applies for the purposes of Chapter 1 but with the substitution of references to scheme payments for references to emoluments and of references to the Minister for references to the employer.

Deduction by Minister.

110.— (1) The Minister shall, when given a direction by the Revenue Commissioners under section 102 or 109 , as the case may be, deduct local property tax from the net scheme payments paid to, or on behalf of, a liable person.

Remittance of local property tax deducted by the Minister to the Revenue Commissioners.

111.— (1) The Minister shall be accountable to the Revenue Commissioners for the amount of local property tax deductible from net scheme payments payable to a liable person.

Information to be provided to the Revenue Commissioners.

112.— The Minister shall send to the Revenue Commissioners particulars in relation to local property tax deducted from the net scheme payments paid to a liable person, which particulars shall be specified by, and sent at the time and in the manner agreed between the Revenue Commissioners and the Minister.

Under-deduction of local property tax by Minister.

113.— (1) Where the Minister has been given a direction under section 102 or 109 , as the case may be, and does not deduct the amount of local property tax contained in the direction before the end of the period specified in the direction— (a) the amount not deducted may be included in any direction given by the Revenue Commissioners to the Minister in respect of the liable person concerned in a period following the first-mentioned period, (b) the Revenue Commissioners may agree an alternative method of payment with the liable person, or (c) in the absence of the direction referred to in paragraph (a) or a notification from the Revenue Commissioners that they will make the assessment referred to in paragraph (b), the amount not deducted shall be deducted by the Minister from a liable person’s net scheme payments in the period following the first-mentioned period.

Over-deduction of local property tax by Minister.

114.— Subject to section 960H of the Act of 1997 (as applied by section 120 ) and section 26 , where the amount of the local property tax deducted by the Minister from a liable person’s net scheme payments in the period specified in the direction given under section 102 exceeds the amount which the Minister was directed to deduct under section 102 or 109 , as the case may be, the Revenue Commissioners shall repay the excess to the liable person.

Statement of deductions.

115.— The Minister shall, after the end of the year concerned, give every liable person from whose net scheme payments local property tax was deducted during that year, a statement showing, in respect of that year, the total local property tax deducted from the person’s net scheme payments.

Minister to keep records.

116.— (1) Where the Minister has been given a direction under section 102 or 109 , as the case may be, he or she shall keep records in relation to— (a) the payment of net scheme payments to the liable person in respect of whom the direction was given, (b) the local property tax deducted from the liable person’s net scheme payments, and (c) the remittance of local property tax to the Revenue Commissioners.

Part 13

) of the Act of 1997.

Minister treated as if net scheme payments paid to a liable person.

117.— Where an amount of local property tax is, in accordance with this Chapter, deducted by the Minister from the net scheme payments paid to a liable person, the Minister shall be acquitted and discharged of such amount as is represented by the deduction, as if the amount had actually been paid to the liable person.

Chapter 4

Deductions from State payments Deduction of local property tax from State payments.

118.— (1) The Minister, after consultation with any other Minister of the Government who, in the opinion of the Minister, is concerned with respect to the particular matter, may, by order, make provision, analogous to that made by Chapter 1, 2 or 3, as appropriate, enabling the Revenue Commissioners to give a direction to a Minister of the Government (including the Minister) or an office of the State requiring that the Minister of the Government or the office of the State deduct from sums due to any person under any enactment such amounts as the Revenue Commissioners specify for the purpose of satisfying a liability to local property tax on the part of the last-mentioned person.

PART 11

Collection and Enforcement Date for payment of local property tax.

119.— (1) Subject to subsection (2), local property tax contained in a self-assessment or a Revenue assessment or treated as contained in a Revenue assessment under section 49 shall be payable on or before— (a) 1 July 2013, in respect of the liability date 1 May 2013, and (b) 1 January, in respect of the liability date 1 November in any other year.

Chapter 2

of

Part 10

, and (b) by the Minister for Agriculture, Food and the Marine under Chapter 3 of that Part, shall be payable within the period specified in section 93

Collection and recovery of local property tax.

120.— Chapters 1A to 1D of Part 42 of the Act of 1997 shall apply to the collection and recovery of local property tax as they apply to the collection and recovery of the taxes, duties, levies and charges referred to in section 960A of that Act.

Revenue Commissioners may decide on allocation of payment.

121.— Notwithstanding section 960G of the Act of 1997 (as applied by section 120 ), where local property tax is payable by a liable person in respect of more than one relevant residential property, the Revenue Commissioners may set any payment made by the liable person against any or all of the relevant residential properties.

Third party payment service providers.

122.— (1) In this section “payment service provider” means a person specified by the Revenue Commissioners for the purpose of accepting cash payments against local property tax payable by a liable person.

Unpaid amount to be a charge on property.

123.— Any local property tax, interest referred to in section 149 or other monetary penalty amount which is due and unpaid by a liable person shall be and remain a charge on the relevant residential property to which it relates.

No time limit on charge.

124.— Notwithstanding section 36 of the Statute of Limitations 1957, the charge referred to in section 123 shall continue to apply without a time limit until such time as it is paid in full.

Meaning of “sale”.

125.— In sections 126 and 128 — “sale” includes, in relation to a residential property, the transfer of the residential property by a liable person to another person— (a) in consequence of— (i) the exercise of a power under any enactment to compulsorily acquire land, or (ii) the giving of notice of intention to exercise such power, or (b) for no consideration or consideration which is significantly less than the chargeable value of the residential property at the time of its transfer.

Liable person to pay unpaid local property tax on sale of property.

126.— Subject to section 139

Unpaid local property tax to remain as a charge on property.

127.— Where a liable person does not comply with section 126 , any unpaid local property tax and any penalties and accrued interest referred to in that section shall remain a charge on the relevant residential property to which it relates.

Confirmation that local property tax paid.

128.— The Revenue Commissioners shall provide a liable person referred to in section 126 , or a person acting on behalf of the liable person in connection with a sale of a residential property, with— (a) confirmation of any unpaid local property tax, penalties imposed under this Act and accrued interest at the date of the sale of a property, or (b) confirmation that there are no outstanding amounts payable, as the case may be, in such form and manner as the Revenue Commissioners may decide.

Tax clearance certificates and deferred local property tax.

129.— A person shall be regarded as being in compliance with the obligations imposed on the person in relation to the matter specified in section 1095(3)(a) of the Act of 1997, (as applied by the Schedule), where the only amount which has not been paid is an amount that has been deferred in accordance with

Part 12

.

PART 12

Deferred Payment of Local Property Tax Interpretation (Part 12).

130.— For the purposes of this Part— “gross income” means income, without regard to any amount deductible from or deductible in computing total income, from all sources as estimated in accordance with the Tax Acts and as if any provision of those Acts providing for any income, profits or gains to be exempt from income tax or to be disregarded or not reckoned for the purposes of income tax or of those Acts were never enacted but not including child benefit payable under Part 4 of the Act of 2005 or any subsequent Act with which that Act may be cited; “relevant event” means, in relation to a relevant residential property, the sale of the property within the meaning of section 125 by or on behalf of a liable person who has claimed a deferral; “relevant year” means the year in which the liability date in respect of which local property tax is payable falls; “windfall gain” means winnings, gifts, inheritances and capital sums of any kind.

Meaning of deferral.

131.— (1) Where a valid claim for deferral is made— (a) the local property tax in respect of which deferral is claimed will be treated as not being payable until the occurrence of a relevant event in accordance with section 139 , (b) interest shall be charged on the deferred amount from the due date for payment of that amount until such time as it is paid at the daily rate of 0.011 per cent (referred to in this Part as “deferral interest”), and (c) any reference to the deferred amount in this Part shall include the accrued deferral interest referred to in paragraph (b).