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 1. Short title and commencement. 2. Interpretation. PART 2 Residential Property 3. Meaning of relevant residential property. 4. Residential property fully subject to municipal rates. 5. Long term mental or physical infirmity. 6. Newly constructed residential properties. 7. Special needs accommodation. 8. Exemption for first-time buyers. 9. Purchase of new residential properties in the period 2013 to 2016. 10. Unfinished housing estates. PART 3 Liable Person 11. Liable persons. 12. Occupation as a basis for Act’s administration and enforcement. PART 4 Charging Provisions 13. Valuation date. 14. Change of liable person between consecutive valuation dates. 15. Valuation in accordance with Revenue guidelines. 16. Charge to local property tax. 17. Amount of local property tax. 18. No aggregation of chargeable values. 19. Local adjustment factor. 20. Power of elected members of local authority to vary basic rates. 21. Notification of local adjustment factor to the Revenue Commissioners. PART 5 Care and Management 22. Care and Management of local property tax. 23. Delegation of acts and functions of Revenue Commissioners. 24. Electronic means. 25. Combined forms. 26. Repayment of local property tax. PART 6 The Register 27. The register. 28. Obligation to register. 29. Registration by delivery of return. 30. Notification of changes. 31. Joint owners of property. 32. Evidence in legal proceedings. PART 7 Returns 33. Issue of notice by Revenue requiring returns to be made. 34. Claim that person not a liable person. 35. Obligation on liable person to prepare and deliver a return. 36. Preparation and delivery of return by person acting under authority. 37. Company returns. 38. Surcharge for late submission of income tax and corporation tax returns. 39. Particulars to be included in a return. 40. Self-assessment and signed declaration. 41. Method of payment and deferral. 42. One return in respect of jointly owned property. 43. Designated liable person. 44. Electronic delivery of returns. 45. Evidence of failure to deliver a return. 46. Returns by agents and lessees. PART 8 Revenue Estimates and Assessments 47. Making of Revenue estimate. 48. Amendment of Revenue estimate. 49. Revenue estimate becomes due and payable. 50. Displacement of Revenue estimate by self-assessment. 51. Claim by person notified of estimate that he or she is not a liable person. 52. Self-assessment. 53. Local property tax payable in accordance with self-assessment. 54. Revenue assessment. 55. Making of Revenue assessment. 56. Notice of assessment. 57. Amendment of a Revenue assessment. 58. Time limits for making assessments. 59. Appeals against Revenue assessments. 60. Claim that person not a liable person. PART 9 Appeals 61. Appeals against Revenue assessments. 62. Application and modification of Part 40 of the Act of 1997. 63. Power to issue precepts. PART 10 Deduction at Source Chapter 1 Deduction by employers and pension providers 64. Interpretation (Chapter 1). 65. Direction to employer to deduct local property tax. 66. Circumstances in which local property tax to be deducted. 67. Notification to liable person that direction given to employer. 68. Deduction by employer in subsequent periods. 69. Amount of local property tax to be deducted. 70. Revised direction to employer. 71. Withdrawal of direction on request from liable person. 72. Deduction by employer. 73. Cessation of employment. 74. Payment of local property tax deducted by employer. 75. Failure by employer to remit local property tax. 76. Under-deduction of local property tax by employer. 77. Over-deduction of local property tax by employer. 78. Deduction from net emoluments of certain company directors. 79. Return by employer at end of year. 80. End of year statement of deductions to be given to a liable person. 81. Employer to keep records. 82. Employer treated as if net emoluments paid to a liable person. Chapter 2 Deduction by Minister for Social Protection 83. Interpretation (Chapter 2). 84. Direction to Minister to deduct local property tax. 85. Circumstances in which direction to deduct local property tax may be given. 86. Election for specified method of payment. 87. Notification to liable person that direction given to Minister. 88. Deduction by Minister in subsequent periods. 89. Withdrawal of direction on request from liable person. 90. Amount of local property tax to be deducted. 91. Revised direction to Minister. 92. Deduction by Minister. 93. Remittance of local property tax deducted by the Minister to the Revenue Commissioners. 94. Information to be provided to the Revenue Commissioners. 95. Cessation of scheme payments. 96. Under-deduction of local property tax by Minister. 97. Over-deduction of local property tax by Minister. 98. Statement of deductions. 99. Minister to keep records. 100. Minister treated as if net scheme payments paid to a liable person. Chapter 3 Deduction by Minister for Agriculture, Food and the Marine 101. Interpretation (Chapter 3). 102. Direction to Minister to deduct local property tax. 103. Circumstances in which direction to deduct local property tax may be given. 104. Election for specified method of payment. 105. Notification to liable person that direction given to Minister. 106. Deduction by Minister in subsequent periods. 107. Withdrawal of direction on request from liable person. 108. Amount of local property tax to be deducted. 109. Revised direction to Minister. 110. Deduction by Minister. 111. Remittance of local property tax deducted by the Minister to the Revenue Commissioners. 112. Information to be provided to the Revenue Commissioners. 113. Under-deduction of local property tax by Minister. 114. Over-deduction of local property tax by Minister. 115. Statement of deductions. 116. Minister to keep records. 117. Minister treated as if net scheme payments paid to a liable person. Chapter 4 Deductions from State payments 118. Deduction of local property tax from State payments. PART 11 Collection and Enforcement 119. Date for payment of local property tax. 120. Collection and recovery of local property tax. 121. Revenue Commissioners may decide on allocation of payment. 122. Third party payment service providers. 123. Unpaid amount to be a charge on property. 124. No time limit on charge. 125. Meaning of “sale”. 126. Liable person to pay unpaid local property tax on sale of property. 127. Unpaid local property tax to remain as a charge on property. 128. Confirmation that local property tax paid. 129. Tax clearance certificates and deferred local property tax. PART 12 Deferred Payment of Local Property Tax 130. Interpretation (Part 12). 131. Meaning of deferral. 132. Income threshold for deferral. 133. Income threshold increased by mortgage payments. 134. Continuation of deferral. 135. Appeal against Revenue determination that liable person not entitled to deferral. 136. Payments made against deferred amount. 137. Charge on property. 138. Limit on deferred amount. 139. Occurrence of relevant events. PART 13 Revenue Powers 140. Authorised person. 141. Right of Revenue officer to make enquiries. 142. Appeal against a Revenue officer’s enquiries. 143. Power to inspect property. 144. Inspection of records relating to deduction at source. PART 14 Offences and Penalties 145. Penalties in respect of non-compliance with Part 10. 146. Penalty for failure to deliver a return. 147. Penalty for false statement or false representation. 148. Application of certain provisions of the Act of 1997. 149. Interest on overdue tax. 150. Repayment of interest. PART 15 Information Required by the Revenue Commissioners 151. Information to be provided to the Revenue Commissioners. 152. Information to be provided by the Revenue Commissioners. 153. Relevant persons. PART 16 Household Charge 154. Interpretation (Part 16). 155. Cessation of household charge. 156. Arrears of household charge. PART 17 Supplementary Provisions 157. Transfer of local property tax to the Local Government Fund. 158. Amendment to the Act of 1997. 159. Extension of certain Acts. 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. (2) This Act comes into operation on such day or days as the Minister may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or provisions. 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 . (2) A residential property shall not, for the purposes of this Act, be regarded as a relevant residential property where— (a) the property was occupied by a person who, apart from this paragraph, would be a liable person, as his or her sole or main residence and— (i) has been vacated by the person for a period of at least 12 months by reason of long term mental or physical infirmity of the person which infirmity has been certified by a registered medical practitioner, or (ii) if the period for which the property is vacated by the person is less than 12 months, where a registered medical practitioner is satisfied that the person is unlikely at any stage to resume occupation of the property, provided that the property is not occupied by any other person, or (b) the property is used exclusively for the care of individuals who have been certified by a registered medical practitioner as suffering from long term mental or physical infirmity and is registered under section 4 of the Health (Nursing Homes) Act 1990 . 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. (2) A residential property shall not, for the purposes of this Act, be regarded as a relevant residential property where— (a) the property is owned by— (i) a charity, or (ii) a body established by statute, and (b) the property is used solely or primarily to provide special needs accommodation. (3) In this section “special needs accommodation” means accommodation provided to persons who by reason of old age, physical or mental disability or other cause require special accommodation and support to enable them to live in the community. 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). (2) If the property referred to in subsection (1)(a) is purchased in the period specified in that provision by— (a) a married couple, (b) civil partners, or (c) cohabitants, this section shall apply notwithstanding that one of the spouses, civil partners or cohabitants, as the case may be, would not have been entitled to the relief referred to in subsection (1)(b). (3) Subsection (1) shall cease to apply where the property referred to in that subsection— (a) is sold (within the meaning of section 125 ) by, or (b) ceases to be used as the sole or main residence of, the person or persons referred to in subsection (1)(c) at any time after the purchase of the property. 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. (2) A residential property shall not, for the purposes of this Act, be regarded as a relevant residential property where it is situated in an unfinished housing estate. (3) The Minister for the Environment, Community and Local Government shall, for the purposes of this section, prescribe a list of developments in the State, being developments each of which that Minister is satisfied is incomplete to a substantial extent. (4) For the purposes of the Minister for the Environment, Community and Local Government satisfying himself or herself that a development is incomplete to a substantial extent, the Minister shall have regard to all relevant circumstances, including the following: (a) the state of completion of roads, footpaths and public lighting facilities in the development, (b) the state of completion of piped water and sewerage facilities within the development, (c) the state of completion of open spaces or similar amenities within the development, (d) the extent to which the development complies with the terms of any planning permission applicable to it, (e) the extent to which the development complies with the provisions of the Building Control Acts 1990 and 2007, (f) the provisions of the Local Government (Sanitary Services) Act 1964 as they pertain to dangerous places and dangerous structures within the meaning of that Act, (g) the extent to which roads, open spaces, car parks, sewers, watermains, drains or other public facilities in the development have been taken in charge by the local authority concerned, and (h) where there is an agreement with the local authority concerned relating to the maintenance of roads, open spaces, car parks, sewers, watermains, drains or other public facilities in the development, the extent to which there has been compliance with the conditions for maintenance under the agreement. 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. (2) If— (a) 2 or more persons each have an equal estate, interest or right in a relevant residential property that entitles each of them to the possession or receipt referred to in subsection (1)(a) or (b), all of those persons shall, for the purposes of this Act, be liable persons in relation to that property, or (b) 2 or more persons have unequal estates, interests or rights in relevant residential property, such or so many of those persons as have an estate, interest or right in the property that, as against the estate, interest or right of the other or others, is the minimum estate, interest or right giving rise, in the circumstances, to an entitlement to the possession or receipt referred to in subsection (1)(a) or (b) shall, for the purposes of this Act, be the liable person or persons in relation to that property. (3) Without prejudice to subsections (1) and (2), the following persons shall, for the purposes of this Act, be liable persons in relation to a relevant residential property (the “property”)— (a) a person having an equitable or beneficial estate, interest or right in the property that entitles the person to the possession or receipt referred to in subsection (1)(a) or (b), (b) a trustee that holds the property by an estate, interest or right in the property that entitles the trustee or a beneficiary to the possession or receipt referred to in subsection (1)(a) or (b), (c) a trustee or other person having a power to appoint in the property, an estate, interest or right that entitles a person to the possession or receipt referred to in subsection (1)(a) or (b), (d) a person having an exclusive right of residence in the property for— (i) his or her life or the life or lives of one or more others, or (ii) a period that may equal or exceed 20 years, (e) the personal representative of the estate of a person who was a liable person by virtue of any of the preceding provisions of this section, (f) a person occupying the property with the right to be registered, pursuant to the Registration of Title Act 1964 , in respect of any estate, interest or right that would entitle the person to the possession or receipt referred to in subsection (1)(a) or (b). (4) For the avoidance of doubt— (a) in a case where a person is a trustee as referred to in subsection (3)(b), that person shall, for the purposes of this Act, be a liable person in relation to the relevant residential property concerned notwithstanding that the one or more beneficiaries under the trust is or are, for the purposes of this Act, also a liable person or persons in relation to that property, and (b) a mortgagee not in possession of the relevant residential property concerned shall not, for the purposes of this Act, be a liable person in relation to that property. (5) The circumstance of a person’s holding a relevant residential property under a periodic tenancy, under a Part 4 tenancy or a further Part 4 tenancy under the Residential Tenancies Act 2004 or under any other tenancy not of a term certain, which circumstance, if it were to endure, could result in the person’s being in possession of that property for 20 or more years, does not operate to render him or her a liable person, for the purposes of this Act, in relation to that property. (6) The absence of documentary evidence, or the demonstration by or on behalf of a person (the “disputant”) of the absence of documentary evidence, of title to property shall, not of itself, preclude— (a) the making of an estimate or assessment to local property tax in relation to that property or, as the case may be, the making of an estimate or assessment to such tax on the disputant in relation to that property, or (b) the making of a finding that a person or, as the case may be, the disputant is, for the purposes of this Act, 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. (2) The valuation date in relation to a relevant residential property shall be— (a) 1 May 2013 for the years 2013, 2014, 2015 and 2016, and (b) for each consecutive 3-year period after the year 2016, 1 November in the year preceding the first year of the particular 3 year period. (3) The Minister may, by order, alter the valuation date referred to in subsection (2). 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. (2) Other than in the case of a residential property referred to in section 8 , where a property is not a relevant residential property on 1 May 2013 or on the first valuation date for any consecutive 3-year period after the year 2016, it shall not be treated as a relevant residential property 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. (2) Subsection (1) shall not apply in the case of a relevant residential property the chargeable value of which exceeds €1,000,000. (3) The Revenue Commissioners shall, as soon as may be after the passing of this Act, prepare and publish guidelines in relation to the matter of ascertaining the chargeable value of relevant residential properties. 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. (2) Subject to subsection (4), the local property tax shall be payable by the person who is the liable person in relation to the relevant residential property. (3) Where more than one person is a liable person in relation to a relevant residential property, those persons shall be jointly and severally liable for the local property tax payable in respect of the property. (4) Notwithstanding subsection (2), local property tax may be paid by another person on behalf of a liable person. 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. (2) For the purposes of the formula in subsection (1), the valuation band to be used in respect of a relevant residential property is the band specified in column (1) of the Table to this section into which the chargeable value of the property falls. (3) Where the chargeable value of a relevant residential property exceeds €1,000,000— (a) the amount of local property tax to be charged in respect of the property shall be determined as if “B” in the formula in subsection (1) were the chargeable value of the property, and (b) the rate of local property tax represented by “C” in the formula in subsection (1) shall be— (i) 0.18 per cent in respect of that part of the chargeable value of the property that does not exceed €1,000,000, and (ii) 0.25 per cent in respect of that part of the chargeable value of the property that exceeds €1,000,000. (4) The amount of local property tax to be charged for 2013 and determined in accordance with subsection (1) or (3), as the case may be, shall be an amount which is reduced by 50 per cent. TABLE Valuation band (1) Mid-point of valuation band (2) 0 to 100,000 50,000 100,001 to 150,000 125,000 150,001 to 200,000 175,000 200,001 to 250,000 225,000 250,001 to 300,000 275,000 300,001 to 350,000 325,000 350,001 to 400,000 375,000 400,001 to 450,000 425,000 451,001 to 500,000 475,000 500,001 to 550,000 525,000 550,001 to 600,000 575,000 600,001 to 650,000 625,000 650,001 to 700,000 675,000 700,001 to 750,000 725,000 750,001 to 800,000 775,000 800,001 to 850,000 825,000 850,001 to 900,000 875,000 900,001 to 950,000 925,000 950,001 to 1,000,000 975,000 No aggregation of chargeable values. 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 (1) (and disregarding any modification of it in the case dealt with by section 17 (3)) is referred to as “the basic rate”, and (b) the percentage specified in a resolution under section 20 as the percentage by which the basic rate should stand varied is referred to as the “local adjustment factor”. 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. (2) Where the passing of such a resolution is a reserved function of a local authority, a local authority may pass a resolution that the basic rate should stand varied (either upwards or downwards) by a specified percentage in respect of relevant residential properties situated in the local authority’s functional area. (3) Where a local authority passes a resolution under subsection (2), the rate of local property tax, in respect of relevant residential properties situated in the local authority’s functional area, shall be the basic rate, increased or decreased, as the case may be, by the local adjustment factor. (4) Where a local authority passes a resolution under subsection (2), it shall notify the Minister in writing that it has passed the resolution and of the local adjustment factor. (5) The local adjustment factor shall not exceed 15 per cent. (6) The Minister may make regulations with respect to the setting of the local adjustment factor and those regulations may, in particular and without prejudice to the generality of the foregoing, include provision for— (a) specifying the matters to which a local authority must have regard when setting a local adjustment factor in respect of a liability date, (b) the public consultation process that must be followed by a local authority before that factor is set by it (including publication of its proposal with respect to the factor in one or more newspapers circulating in its functional area), (c) the nature and extent of consultation with other persons, (d) the persons who must be informed when a local adjustment factor is set, (e) any other procedural matter which the Minister may deem necessary. Notification of local adjustment factor to the Revenue Commissioners. 21.— Where a local authority passes the resolution referred to in section 20 (2), it shall notify the Revenue Commissioners of the percentage by which the basic rate is to be varied, and— (a) the notification shall be sent to the Revenue Commissioners in the form and manner specified by them, and (b) the notification referred to in paragraph (a) shall be sent to the Revenue Commissioners on or before 30 September in the year in which the relevant liability date falls. 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. (2) The general delegation referred to in subsection (1) shall not apply in the case of― (a) the authorisation of Revenue officers to perform any acts or functions that require authorisation by the Revenue Commissioners, and (b) the making of regulations under this Act by the Revenue Commissioners. 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. (2) Any act that the Revenue Commissioners require a person to perform under this Act may be performed by electronic means where this facility is made available by the Revenue Commissioners. (3) Any document, including a certificate, notice, notification, form or return, authorised or required to be sent or given under this Act may be sent by post or by electronic means. 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. (2) The Revenue Commissioners shall not make a repayment of the local property tax referred to in subsection (1) unless— (a) a claim for repayment has been made to them, (b) the claim for repayment referred to in paragraph (a) is made within 4 years after the end of the year in which the liability date in respect of which the payment was made falls, (c) a true and complete return has been prepared and delivered under 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. (3) Where the Revenue Commissioners make a repayment of local property tax, they may repay any such amount directly into an account, specified by the person to whom the amount is due, in a financial institution. (4) Where a liable person is aggrieved by a decision of the Revenue Commissioners on a claim to repayment by the person, insofar as the decision is made by reference to any provision of this section, the person may appeal to the Appeal Commissioners against the decision and the appeal shall be heard as if it were an appeal against a Revenue assessment and 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”). (2) The Revenue Commissioners― (a) notwithstanding anything in sections 28 and 29 , may enter in the register such particulars in relation to a residential property and its associated liable persons as they consider appropriate, and (b) may assign a unique identification number to each residential property in the register. (3) Where particulars that the Revenue Commissioners have entered in the register under subsection (2) are proved not to be true, the Revenue Commissioners shall amend those particulars, or delete them from the register, as the case may be, accordingly. 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. (2) Nothing in this Part shall operate so as to require a liable person to deliver a return on a date earlier than the return date that applies to the return. Claim that person not a liable person. 34.— (1) Where a person has been required by notice by the Revenue Commissioners under section 33 (1) to prepare and deliver a return and the person does not consider himself or herself to be a liable person, the person shall notify the Revenue Commissioners accordingly and the notification— (a) shall be in writing, (b) shall be made within 30 days after the date of the notice referred to in section 33 (1), (c) with reference to 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. (2) The Revenue Commissioners, having considered the notification given by a person in accordance with this section, shall— (a) make a determination on whether the person is a liable person in relation to the relevant residential property in respect of which the notice referred to in section 33 (1) was given, and (b) notify the person of their determination. (3) Where a person is aggrieved by the determination referred to in subsection (2), he or she may appeal to the Appeal Commissioners against that determination by giving written notice to the Revenue Commissioners within 14 days after the date on which the determination was notified to him or her. (4) An appeal under subsection (3) shall be heard as if it were an appeal against a Revenue assessment and 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 . (2) Notwithstanding subsection (1), but subject to subsection (5), a liable person shall not be obliged to prepare and deliver a return in respect of the liability dates 1 November in 2013, 2014 and 2015 and a relevant residential property, unless he or she is required to do so by notice under section 33 , where— (a) the liable person, or another liable person, has prepared and delivered a return containing a self-assessment in respect of the liability date 1 May 2013 in respect of the relevant residential property, and (b) the amount of the local property tax contained in the self-assessment in the return referred to in paragraph (a) has been or is being paid in respect of the liability dates referred to in this subsection in accordance with— (i) the method of payment specified in that return, or (ii) a different method of payment to that referred to in subparagraph (i), which method of payment has been agreed with the Revenue Commissioners, unless all, or part, of the local property tax payable is the subject of a claim for deferral under section 131 . (3) In addition to their application as provided in that subsection the provisions of subsection (2) shall apply in relation to each 3-year consecutive period referred to in section 13 (2)(b) as if the reference to 1 May 2013 was a reference to 1 November in the year preceding the consecutive 3-year period. (4) Subject to subsection (6), where subsection (2) applies— (a) the amount of local property tax referred to in subsection (2)(b) shall be due and payable in respect of the liability dates 1 November in 2013, 2014 and 2015, and (b) the method of payment specified in the return referred to in subsection (2)(b)(i), shall apply in respect of the liability dates referred to in paragraph (a), unless a different method of payment has been agreed with the Revenue Commissioners. (5) Notwithstanding subsection (2), a liable person who has acquired a relevant residential property from a person referred to in section 8 (1)(b) who acquired the property before 1 May 2013 shall be obliged to prepare and deliver a return in respect of any liability date occurring after the acquisition and before 1 November 2016. (6) Where a liable person is eligible for and claims a deferral under section 131 , the amount referred to in subsection (4)(a) shall be payable, but subsection (4)(b) shall only apply to the part, if any, of the amount that does not qualify for a deferral. 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. (2) Where a return is prepared and delivered by a person acting under the foregoing authority, this Part shall apply as if the return had been prepared and delivered by the liable person. (3) Anything required or allowed to be done by a liable person under this Part may be done by a person acting under a liable person’s authority. 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. (2) In the case of a company not registered in the State, for the purposes of subsection (1), a secretary includes the agent, manager, factor or other representative 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. (2) Where subsequent to the relevant return date, the liable person prepares and delivers the return referred to in subsection (1), the surcharge referred to in section 1084(2) of the Act of 1997 shall not exceed the amount of the local property tax payable by the liable person. 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. (2) Where a liable person elects in a return to pay local property tax by one of the methods specified in the return but does not include a self-assessment, that method of payment may be treated as applying to the Revenue estimate. 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 . (2) The making of a return referred to in subsection (1)— (a) shall operate to satisfy the obligation of the other liable person, or liable persons, as the case may be, under this Part, and (b) shall bind the other liable person, or liable persons. (3) Where— (a) more than one return is delivered in respect of a relevant residential property, and (b) one of the returns is delivered by the designated liable person, the Revenue Commissioners shall notify the person who is not the designated liable person that a return has been delivered by the designated liable person. (4) Where— (a) more than one return is prepared and delivered in respect of a relevant residential property, and (b) there is no designated liable person in relation to the property, the Revenue Commissioners shall designate a person to be the designated liable person and subsection (2) shall apply accordingly. Designated liable person. 43.— (1) In this section “specified class of person” means a class of person specified in the Table to this section. (2) This section has effect for the purpose of determining who shall be the designated liable person for the purposes of section 42 (1). (3) Subject to subsections (4) and (5), for the purposes of section 42 (1) the designated liable person— (a) if one only of the specified classes of person is applicable in the circumstances concerned — shall be the person who falls within that specified class, or (b) if several of the specified classes of person are applicable in the circumstances concerned — shall be the person who falls within whichever of those applicable classes is the class that appears, in the Table to this section, before the other applicable class or classes. (4) Notwithstanding subsection (3), for the purposes of section 42 (1) the designated liable person shall, if the Revenue Commissioners exercise the power under subsection (5), be the person specified by them in the exercise of that power. (5) The Revenue Commissioners may specify in writing that one of the liable persons referred to in section 42 (1) shall be the designated liable person if either— (a) they are of the opinion that it would be more appropriate that that person be the designated liable person than the person who would otherwise fall to be treated as the designated liable person by virtue of the operation of subsection (3), or (b) the application of subsection (3) does not, in the circumstances concerned, result in the determination of a designated liable person. Table 1 Classes of person. 1. The liable person who is nominated by joint election of all of the other persons who are liable persons in relation to the relevant residential property, being a person whose name, address and personal public service number are notified in writing to the Revenue Commissioners. 2. The person who complied with section 6 of the Act of 2011 in relation to the relevant residential property. 3. The person who complied with section 5 of the Act of 2009 in relation to the relevant residential property. 4. If the relevant residential property is jointly owned and the joint owners are a married couple or civil partners, as the case may be, the assessable spouse or civil partner where an election under section 1018 or 1031D of the Act of 1997 has effect. 5. If the relevant residential property is jointly owned and the joint owners are partners in a partnership, the precedent partner (within the meaning of section 1007 of the Act of 1997). 6. The liable person with the highest total income (within the meaning of section 3(1) of the Act of 1997). 7. If the relevant residential property is jointly owned and one of the joint owners is a company, the person who is not the company. 8. If the relevant residential property is jointly owned and some of the joint owners are not resident or not ordinarily resident in the State, within the meaning of section 819 or 820, as the case may be, of the Act of 1997, the person who is resident or ordinarily resident in the State. 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). (2) Section 917J of the Act of 1997, as it relates to the electronic transmission of returns in relation to the taxes and duties referred to in section 917D of that Act, shall apply to the delivery of returns by electronic means under this section. 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. (2) A certificate that— (a) certifies matters as provided for by subsection (1), and (b) purports to be signed by a Revenue officer, may be tendered in evidence without proof of the signature of the officer purporting to sign the certificate and shall be deemed, until the contrary is proved, to have been signed by the officer. 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. (2) A notice shall not be served on a person under subsection (1) unless the Revenue Commissioners have reasonable grounds to believe that the person is likely to have information relevant to the establishment of a liability to local property tax on the part of any person. (3) Where the Revenue Commissioners require a person by notice under subsection (1) to prepare and deliver a statement or specified information, as the case may be, section 902(7) to (10) of the Act of 1997 shall apply. (4) A person who fails or refuses to comply with a notice referred to in subsection (1) shall be liable to a penalty of €1,000, but nothing in section 1078 of the Act of 1997 (as amended by the Sched …