Local Government (Charges) Act 2009


Number 30 of 2009


LOCAL GOVERNMENT (CHARGES) ACT 2009

REVISED

Updated to 7 April 2017


This revised Act is an administrative consolidation of the Local Government (Charges) Act 2009. It is prepared by the Law Reform Commission in accordance with its function under the Law Reform Commission Act 1975 (3/1975) to keep the law under review and to undertake revision and consolidation of statute law.

All Acts up to and including Knowledge Development Box (Certification of Inventions) Act 2017 (6/2017), enacted 12 April 2017, and all statutory instruments up to and including European Union Habitats (Blackwater Bank Special Area of Conservation 002953) Regulations 2017 (S.I. No. 149 of 2014), made 7 April 2017, were considered in the preparation of this Revised Act.

Disclaimer: While every care has been taken in the preparation of this Revised Act, the Law Reform Commission can assume no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided and does not accept any liability whatsoever arising from any errors or omissions. Please notify any errors, omissions and comments by email to

revisedacts@lawreform.ie.


Number 30 of 2009


LOCAL GOVERNMENT (CHARGES) ACT 2009

REVISED

Updated to 7 April 2017


Introduction

This revision presents the text of the Act as it has been amended since enactment, and preserves the format in which it was first passed.

Related legislation

This Act is not collectively cited with any other Act.

Annotations

This revised Act is annotated and includes textual and non-textual amendments, statutory instruments made pursuant to the Act and previous affecting provisions. A version without annotations, showing only textual amendments, is also available.

An explanation of how to read annotations is available at

www.lawreform.ie/annotations

Material not updated in this revision

Where other legislation is amended by this Act, those amendments may have been superseded by other amendments in other legislation, or the amended legislation may have been repealed or revoked. This information is not represented in this revision but will be reflected in a revision of the amended legislation if one is available.

Where legislation or a fragment of legislation is referred to in annotations, changes to this legislation or fragment may not be reflected in this revision but will be reflected in a revision of the legislation referred to if one is available.

A list of legislative changes to any Act, and to statutory instruments from 1996, may be found linked from the page of the Act or statutory instrument at

www.irishstatutebook.ie.

Acts which affect or previously affected this revision

Local Government Reform Act 2014 (1/2014)

Local Government (Miscellaneous Provisions) Act 2012 (17/2012)

Local Government (Household Charge) Act 2011 (36/2011)

Value-Added Tax Consolidation Act 2010 (31/2010)

All Acts up to and including Knowledge Development Box (Certification of Inventions) Act 2017 (6/2017), enacted 12 April 2017, were considered in the preparation of this revision.

Statutory instruments which affect or previously affected this revision

Local Government (Charges) (Amendment) Regulations 2012 (S.I. No. 63 of 2012)

Local Government (Charges) Regulations 2011 (S.I. No. 721 of 2011)

Local Government (Charges) Regulations 2009 (S.I. No. 278 of 2009)

All statutory instruments up to and including European Union Habitats (Blackwater Bank Special Area of Conservation 002953) Regulations 2017 (S.I. No. 149 of 2017), made 7 April 2017, were considered in the preparation of this revision.


Number 30 of 2009


LOCAL GOVERNMENT (CHARGES) ACT 2009

REVISED

Updated to 7 April 2017



Acts Referred to

Capital Acquisitions Tax Consolidation Act 2003

2003,No. 1

Capital Gains Tax Acts

Electricity (Supply) Act 1927

1927,No. 27

Family Law (Divorce) Act 1996

1996,No. 33

Finance Act 2001

2001,No. 7

Health Act 2004

2004,No. 42

Housing (Miscellaneous Provisions) Act 1992

1992,No. 18

Housing Act 1966

1966,No. 21

Judicial Separation and Family Law Reform Act 1989

1989,No. 6

Local Government Act 2001

2001,No. 37

Petty Sessions (Ireland) Act 1851

14 & 15 Vict. c. 93

Residential Tenancies Act 2004

2004,No. 27

Social Welfare Consolidation Act 2005

2005,No. 26

Stamp Duties Consolidation Act 1999

1999,No. 31

Tax Acts

Taxes Consolidation Act 1997

1997,No. 39

Valuation Act 2001

2001,No. 13

Value-Added Tax Act 1972

1972, No. 22


Number 30 of 2009


LOCAL GOVERNMENT (CHARGES) ACT 2009

REVISED

Updated to 7 April 2017


AN ACT TO IMPOSE ON THE OWNERS OF CERTAIN RESIDENTIAL PROPERTIES LIABILITY FOR THE PAYMENT OF AN ANNUAL CHARGE IN RESPECT OF EACH SUCH PROPERTY CONCERNED TO THE LOCAL AUTHORITY IN WHOSE AREA THE RESIDENTIAL PROPERTY IS SITUATED, AND TO PROVIDE FOR RELATED MATTERS.

[21 st July, 2009]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

Annotations:

Modifications (not altering text):

C1

Prospective affecting provision: Act to be repealed (various dates) by Local Government Reform Act 2014 (1/2014), ss. 73(1)(d), (2), S.I. No. 214 of 2014.

73. (1) The provisions of the Local Government (Charges) Act 2009 are repealed as follows:

(a) upon the passing of this Act in respect of sections 3, 4, 5, 9 and 14;

(b) on 2 March 2014 in respect of section 6;

(c) subject to subsection (2), on 1 January 2015 in respect of section 15;

(d) subject to subsection (2), on 31 March 2025 in respect of the whole Act in so far as it is not already repealed.

(2) In respect of any provision to which paragraph (c) or (d) of subsection (1) relates that does not stand repealed by virtue of the paragraph concerned or by order under this subsection, the Minister may by order or subsequent order, as the case may be—

(a) where there is no subsisting order under this subsection in respect of that provision providing for its repeal, provide for the repeal of that provision on a date other than the date provided for by the paragraph concerned, or

(b) where there is a subsisting order under this subsection in respect of the provision concerned, revoke or amend that order and provide for a different date upon which that provision shall stand repealed.

...

C2

Application of Act affected (30.01.2014) by Local Government Reform Act 2014 (1/2014), s. 74, S.I. No. 38 of 2014.

74. (1) All non-principal private residence charge and late payment fee liabilities relating to any such charge or any part thereof that remain undischarged on 1 March 2014 shall not be subject to additional late payment fees if collected on or before 31 August 2014.

(2) Notwithstanding subsection (1), where a non-principal private residence charge and late payment fee liability in respect of such charge or any part thereof remain undischarged on 1 September 2014, an additional late payment fee of €120 shall apply in respect of each liability date.

(3) All non-principal private residence charge and late payment fee liabilities, in respect thereof, including that provided for by subsection (2), which remain undischarged on 1 September 2014 shall be increased by 50 per cent on that date.

(4) Where in any case the period of 3 months referred to in subsection (6) of section 6 of the Act of 2009 applies but had not expired on or before 1 March 2014, then subsection (1) shall apply to such a case.

C3

Regulations or directions made or given under Act which are in force immediately before commencement of Local Government (Household Charge) Act 2011 (36/2011), s. 19 continued in force (1.01.2012) by Local Government (Household Charge) Act 2011 (36/2011), s. 19(2), in effect as per s. 19(3).

Amendments of Act of 2009.

19.—...

(2) Any regulation or direction made or given under the Act of 2009 that is in force immediately before the commencement of this section shall continue in force after such commencement and may be amended or revoked accordingly.

...