32. Amendment of Chapter 13 of Part 10 of Principal Act (living city initiative)
The Principal Act is amended in Chapter 13 (inserted by section 30 of the Finance Act 2013) of Part 10 -
(a) in section 372AAA -
(i) by substituting the following for the definition of "relevant house":
"'relevant house' means a building constructed before 1915 for use as a dwelling;",
and
(ii) by inserting the following definitions:
"'PPS number' and 'tax reference number' have the same meanings respectively as in section 477B(1);",
(b) in section 372AAB by inserting the following after subsection (2):
"(2A) Relief under this section shall not be given unless the following information is provided to the Revenue Commissioners as part of the claim, referred to in subsection (2), made by the individual:
(a) the name and PPS number of the individual making the claim;
(b) the address of the qualifying premises in respect of which the qualifying expenditure was incurred;
(c) the unique identification number (if any) assigned to the qualifying premises under section 27 of the Finance (Local Property Tax) Act 2012; and