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 Commissioner" has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;
"approved housing body" means a body approved of or standing approved of, under, or for the purposes of, section 6 of the Housing (Miscellaneous Provisions) Act 1992;
"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 i
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