Table of Contents
Finance (Local Property Tax) Act 2012 (No. 52)Introductory TextActs Referred toPart 1 Preliminary and General (ss. 1-2A)1. Short title and commencement.2. Interpretation.2A. Residential property.Part 2 Residential Property (ss. 3-10D)3. Meaning of relevant residential property.3A. Application of exemptions.4. Residential property fully subject to municipal rates.5. Long term mental or physical infirmity.6. Newly constructed residential properties.7. Special needs accommodation.7A. Properties used by a charity for recreational activities.8. Exemption for first-time buyers.9. Purchase of new residential properties in the period 2013 to 2016.10. Unfinished housing estates.10A. Pyrite-induced damage.10B. Permanently and totally incapacitated individuals.10C. North-South implementation bodies.10D. Properties constructed using defective concrete blocks.Part 3 Liable Person (ss. 11-12)11. Liable persons.12. Occupation or receipt of rents or profits as evidence of liability.Part 4 Charging Provisions (ss. 13-21)13. Valuation date.13A. Valuation of properties completed or refurbished after valuation date.14. Change of liable person between consecutive valuation dates.15. Valuation in accordance with Revenue guidelines.15A. Property adapted for use by disabled persons.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 (ss. 22-26)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 (ss. 27-32)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 (ss. 33-46)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.39A. Particulars in relation to use of dwelling.40. Self-assessment and signed declaration.41. Method of payment and deferral.41A. Return in relation to exemptions.41B. Appeal against determination in respect of exemptions.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 (ss. 47-60)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 (ss. 61-63)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 (ss. 64-118)Chapter 1 Deduction by employers and pension providers (ss. 64-82)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.78A. Notification by employer.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 (ss. 83-100)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 (ss. 101-117)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 (s. 118)118. Deduction of local property tax from State payments.Part 11 Collection and Enforcement (ss. 119-129)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.127A. Charges on property following sale.128. Confirmation that local property tax paid.129. Tax clearance certificates and deferred local property tax.Part 12 Deferred Payment of Local Property Tax (ss. 130-139)130. Interpretation (Part 12).131. Meaning of deferral.132. Income threshold for deferral.133. Income threshold increased by mortgage payments.133A. Personal representatives.133B. Personal Insolvency Act 2012.133C. Excessive financial hardship.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 (ss. 140-144)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 (ss. 145-150)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.147A. Assessment as evidence of amount of tax payable.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 (ss. 151-153)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 (ss. 154-156)154. Interpretation (Part 16).155. Cessation of household charge.156. Arrears of household charge.Part 17 Supplementary Provisions (ss. 157-159)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
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4. Residential property fully subject to municipal rates.
A residential property shall not, for the purposes of section 16(1), be regarded as a relevant residential property where the property is a property which -
(a) 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
(b) in respect of which municipal rates (within the meaning of the Valuation Act 2001) are payable.