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| | Introductory Text |
| | Acts Referred to |
| | Part 1 Preliminary and General (ss. 1-2A) |
In force | 1. Short title and commencement. |
In force | 2. Interpretation. |
In force | 2A. Residential property. |
| | Part 2 Residential Property (ss. 3-10D) |
In force | 3. Meaning of relevant residential property. |
In force | 3A. Application of exemptions. |
In force | 4. Residential property fully subject to municipal rates. |
In force | 5. Long term mental or physical infirmity. |
In force | 6. Newly constructed residential properties. |
In force | 7. Special needs accommodation. |
In force | 7A. Properties used by a charity for recreational activities. |
In force | 8. Exemption for first-time buyers. |
In force | 9. Purchase of new residential properties in the period 2013 to 2016. |
In force | 10. Unfinished housing estates. |
In force | 10A. Pyrite-induced damage. |
In force | 10B. Permanently and totally incapacitated individuals. |
In force | 10C. North-South implementation bodies. |
In force | 10D. Properties constructed using defective concrete blocks. |
| | Part 3 Liable Person (ss. 11-12) |
In force | 11. Liable persons. |
In force | 12. Occupation or receipt of rents or profits as evidence of liability. |
| | Part 4 Charging Provisions (ss. 13-21) |
In force | 13. Valuation date. |
In force | 13A. Valuation of properties completed or refurbished after valuation date. |
In force | 14. Change of liable person between consecutive valuation dates. |
Deleted | 15. Valuation in accordance with Revenue guidelines. |
In force | 15A. Property adapted for use by disabled persons. |
In force | 16. Charge to local property tax. |
In force | 17. Amount of local property tax. |
In force | 18. No aggregation of chargeable values. |
In force | 19. Local adjustment factor. |
In force | 20. Power of elected members of local authority to vary basic rates. |
In force | 21. Notification of local adjustment factor to the Revenue Commissioners. |
| | Part 5 Care and Management (ss. 22-26) |
In force | 22. Care and Management of local property tax. |
In force | 23. Delegation of acts and functions of Revenue Commissioners. |
In force | 24. Electronic means. |
In force | 25. Combined forms. |
In force | 26. Repayment of local property tax. |
| | Part 6 The Register (ss. 27-32) |
In force | 27. The register. |
In force | 28. Obligation to register. |
In force | 29. Registration by delivery of return. |
In force | 30. Notification of changes. |
In force | 31. Joint owners of property. |
In force | 32. Evidence in legal proceedings. |
| | Part 7 Returns (ss. 33-46) |
In force | 33. Issue of notice by Revenue requiring returns to be made. |
In force | 34. Claim that person not a liable person. |
In force | 35. Obligation on liable person to prepare and deliver a return. |
In force | 36. Preparation and delivery of return by person acting under authority. |
In force | 37. Company returns. |
In force | 38. Surcharge for late submission of income tax and corporation tax returns. |
In force | 39. Particulars to be included in a return. |
In force | 39A. Particulars in relation to use of dwelling. |
In force | 40. Self-assessment and signed declaration. |
In force | 41. Method of payment and deferral. |
In force | 41A. Return in relation to exemptions. |
In force | 41B. Appeal against determination in respect of exemptions. |
In force | 42. One return in respect of jointly owned property. |
In force | 43. Designated liable person. |
In force | 44. Electronic delivery of returns. |
In force | 45. Evidence of failure to deliver a return. |
In force | 46. Returns by agents and lessees. |
| | Part 8 Revenue Estimates and Assessments (ss. 47-60) |
In force | 47. Making of Revenue estimate. |
In force | 48. Amendment of Revenue estimate. |
In force | 49. Revenue estimate becomes due and payable. |
In force | 50. Displacement of Revenue estimate by self-assessment. |
In force | 51. Claim by person notified of estimate that he or she is not a liable person. |
In force | 52. Self-assessment. |
In force | 53. Local property tax payable in accordance with self-assessment. |
In force | 54. Revenue assessment. |
In force | 55. Making of Revenue assessment. |
In force | 56. Notice of assessment. |
In force | 57. Amendment of a Revenue assessment. |
In force | 58. Time limits for making assessments. |
In force | 59. Appeals against Revenue assessments. |
In force | 60. Claim that person not a liable person. |
| | Part 9 Appeals (ss. 61-63) |
Deleted | 61. Appeals against Revenue assessments. |
Deleted | 62. Application and modification of Part 40 of the Act of 1997. |
Deleted | 63. Power to issue precepts. |
| | Part 10 Deduction at Source (ss. 64-118) |
| | Chapter 1 Deduction by employers and pension providers (ss. 64-82) |
In force | 64. Interpretation (Chapter 1). |
In force | 65. Direction to employer to deduct local property tax. |
In force | 66. Circumstances in which local property tax to be deducted. |
In force | 67. Notification to liable person that direction given to employer. |
In force | 68. Deduction by employer in subsequent periods. |
In force | 69. Amount of local property tax to be deducted. |
In force | 70. Revised direction to employer. |
In force | 71. Withdrawal of direction on request from liable person. |
In force | 72. Deduction by employer. |
Deleted | 73. Cessation of employment. |
In force | 74. Payment of local property tax deducted by employer. |
In force | 75. Failure by employer to remit local property tax. |
In force | 76. Under-deduction of local property tax by employer. |
In force | 77. Over-deduction of local property tax by employer. |
In force | 78. Deduction from net emoluments of certain company directors. |
In force | 78A. Notification by employer. |
In force | 79. Return by employer at end of year. |
Deleted | 80. End of year statement of deductions to be given to a liable person. |
In force | 81. Employer to keep records. |
In force | 82. Employer treated as if net emoluments paid to a liable person. |
| | Chapter 2 Deduction by Minister for Social Protection (ss. 83-100) |
In force | 83. Interpretation (Chapter 2). |
In force | 84. Direction to Minister to deduct local property tax. |
In force | 85. Circumstances in which direction to deduct local property tax may be given. |
In force | 86. Election for specified method of payment. |
In force | 87. Notification to liable person that direction given to Minister. |
In force | 88. Deduction by Minister in subsequent periods. |
In force | 89. Withdrawal of direction on request from liable person. |
In force | 90. Amount of local property tax to be deducted. |
In force | 91. Revised direction to Minister. |
In force | 92. Deduction by Minister. |
In force | 93. Remittance of local property tax deducted by the Minister to the Revenue Commissioners. |
In force | 94. Information to be provided to the Revenue Commissioners. |
In force | 95. Cessation of scheme payments. |
In force | 96. Under-deduction of local property tax by Minister. |
In force | 97. Over-deduction of local property tax by Minister. |
In force | 98. Statement of deductions. |
In force | 99. Minister to keep records. |
In force | 100. Minister treated as if net scheme payments paid to a liable person. |
| | Chapter 3 Deduction by Minister for Agriculture, Food and the Marine (ss. 101-117) |
In force | 101. Interpretation (Chapter 3). |
In force | 102. Direction to Minister to deduct local property tax. |
In force | 103. Circumstances in which direction to deduct local property tax may be given. |
In force | 104. Election for specified method of payment. |
In force | 105. Notification to liable person that direction given to Minister. |
In force | 106. Deduction by Minister in subsequent periods. |
In force | 107. Withdrawal of direction on request from liable person. |
In force | 108. Amount of local property tax to be deducted. |
In force | 109. Revised direction to Minister. |
In force | 110. Deduction by Minister. |
In force | 111. Remittance of local property tax deducted by the Minister to the Revenue Commissioners. |
In force | 112. Information to be provided to the Revenue Commissioners. |
In force | 113. Under-deduction of local property tax by Minister. |
In force | 114. Over-deduction of local property tax by Minister. |
In force | 115. Statement of deductions. |
In force | 116. Minister to keep records. |
In force | 117. Minister treated as if net scheme payments paid to a liable person. |
| | Chapter 4 Deductions from State payments (s. 118) |
In force | 118. Deduction of local property tax from State payments. |
| | Part 11 Collection and Enforcement (ss. 119-129) |
In force | 119. Date for payment of local property tax. |
In force | 120. Collection and recovery of local property tax. |
In force | 121. Revenue Commissioners may decide on allocation of payment. |
In force | 122. Third party payment service providers. |
In force | 123. Unpaid amount to be a charge on property. |
In force | 124. No time limit on charge. |
In force | 125. Meaning of "sale". |
In force | 126. Liable person to pay unpaid local property tax on sale of property. |
In force | 127. Unpaid local property tax to remain as a charge on property. |
In force | 127A. Charges on property following sale. |
In force | 128. Confirmation that local property tax paid. |
In force | 129. Tax clearance certificates and deferred local property tax. |
| | Part 12 Deferred Payment of Local Property Tax (ss. 130-139) |
In force | 130. Interpretation (Part 12). |
In force | 131. Meaning of deferral. |
In force | 132. Income threshold for deferral. |
In force | 133. Income threshold increased by mortgage payments. |
In force | 133A. Personal representatives. |
In force | 133B. Personal Insolvency Act 2012. |
In force | 133C. Excessive financial hardship. |
In force | 134. Continuation of deferral. |
In force | 135. Appeal against Revenue determination that liable person not entitled to deferral. |
In force | 136. Payments made against deferred amount. |
In force | 137. Charge on property. |
In force | 138. Limit on deferred amount. |
In force | 139. Occurrence of relevant events. |
| | Part 13 Revenue Powers (ss. 140-144) |
Deleted | 140. Authorised person. |
In force | 141. Right of Revenue officer to make enquiries. |
In force | 142. Appeal against a Revenue officer's enquiries. |
Deleted | 143. Power to inspect property. |
In force | 144. Inspection of records relating to deduction at source. |
| | Part 14 Offences and Penalties (ss. 145-150) |
In force | 145. Penalties in respect of non-compliance with Part 10. |
In force | 146. Penalty for failure to deliver a return. |
In force | 147. Penalty for false statement or false representation. |
In force | 147A. Assessment as evidence of amount of tax payable. |
In force | 148. Application of certain provisions of the Act of 1997. |
In force | 149. Interest on overdue tax. |
In force | 150. Repayment of interest. |
| | Part 15 Information Required by the Revenue Commissioners (ss. 151-153) |
In force | 151. Information to be provided to the Revenue Commissioners. |
In force | 152. Information to be provided by the Revenue Commissioners. |
In force | 153. Relevant persons. |
| | Part 16 Household Charge (ss. 154-156) |
In force | 154. Interpretation (Part 16). |
In force | 155. Cessation of household charge. |
In force | 156. Arrears of household charge. |
| | Part 17 Supplementary Provisions (ss. 157-159) |
In force | 157. Transfer of local property tax to the Local Government Fund. |
In force | 158. Amendment to the Act of 1997. |
In force | 159. Extension of certain Acts. |
In force | Schedule - Amendment of the Act of 1997 |
