(1) Where a liable person -
(a) occupies a relevant residential property in respect of which local property tax is payable as his or her sole or main residence, and
(b) has gross income during the relevant year which will not, as far as can reasonably be foreseen at the liability date in that year, exceed €18,000,
the person may, on making a valid claim on that behalf to the Revenue Commissioners, qualify for deferral of the local property tax payable in respect of the liability date falling in that year.
(2) Where the liable person is married, is a civil partner or a cohabitant, as the case may be, subsection (1) shall apply where the aggregate of the gross income from all sources of the liable person and his or her spouse, civil partner or cohabitant during the relevant year will not, as far as can reasonably be foreseen at the liability date in that year, exceed €30,000.
(3) Where -
(a) a liable person referred to in subsection (1) has gross income as referred to in that subsect
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