Finance (Local Property Tax) Act 2012


Number 52 of 2012


FINANCE (LOCAL PROPERTY TAX) ACT 2012

REVISED

Updated to 17 November 2017


This Revised Act is an administrative consolidation of the Finance (Local Property Tax) Act 2012. 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 Water Services Act 2017 (29/2017), enacted 17 November 2017, and all statutory instruments up to and including Water Services Act 2017 (Commencement) Order 2017 (S.I. No. 511 of 2017), made 17 November 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 52 of 2012


FINANCE (LOCAL PROPERTY TAX) ACT 2012

REVISED

Updated to 17 November 2017


Introduction

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

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Where other legislation is amended by this Act, those amendments may have been superseded by other amendments in other legislation, or the amended legislation may have been repealed or revoked.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 1991, 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

Water Services Act 2017 (29/2017)

Finance (Tax Appeals) Act 2015 (59/2015)

Finance (Local Property Tax) (Amendment) Act 2015 (50/2015)

Local Government Reform Act 2014 (1/2014)

Finance (Local Property Tax) (Amendment) Act 2013 (4/2013)

All Acts up to and including Water Services Act 2017 (29/2017), enacted 17 November 2017, were considered in the preparation of this revision.

Statutory instruments which affect or previously affected this revision

Local Property Tax (Local Adjustment Factor) (Amendment) (No. 2) Regulations 2014 (S.I. No. 439 of 2014)

Local Property Tax (Local Adjustment Factor) Regulations 2014 (S.I. No. 296 of 2014)

Finance (Local Property Tax) (Pyrite Exemption) Regulations 2013 (S.I. No. 147 of 2013)

Finance (Local Property Tax) Regulations 2013 (S.I. No. 91 of 2013)

Finance (Local Property Tax) Act 2012 (Section 1) (Specified Date) Order 2012 (S.I. No. 589 of 2012)

All statutory instruments up to and including Water Services Act 2017 (Commencement) Order 2017 (S.I. No. 511 of 2017), made 17 November 2017, were considered in the preparation of this revision.


Number 52 of 2012


FINANCE (LOCAL PROPERTY TAX) ACT 2012

REVISED

Updated to 17 November 2017


ARRANGEMENT OF SECTIONS

PART 1

Preliminary and General

Section

1. Short title and commencement.

2. Interpretation.

PART 2

Residential Property

3. Meaning of relevant residential property.

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.

PART 3

Liable Person

11. Liable persons.

12. Occupation as a basis for Act’s administration and enforcement.

PART 4

Charging Provisions

13. 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

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

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

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.

40. Self-assessment and signed declaration.

41. Method of payment and deferral.

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

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

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

Chapter 1

Deduction by employers and pension providers

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.

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

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

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

118. Deduction of local property tax from State payments.

PART 11

Collection and Enforcement

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

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

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

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

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

154. Interpretation ( Part 16).

155. Cessation of household charge.

156. Arrears of household charge.

PART 17

Supplementary Provisions

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



Number 52 of 2012


FINANCE (LOCAL PROPERTY TAX) ACT 2012

REVISED

Updated to 17 November 2017


AN ACT TO PROVIDE FOR THE IMPOSITION OF AN ANNUAL TAX TO BE CALLED “LOCAL PROPERTY TAX” IN RESPECT OF CERTAIN RESIDENTIAL PROPERTIES AND FOR THE ESTABLISHMENT AND MAINTENANCE OF A REGISTER OF RESIDENTIAL PROPERTIES IN THE STATE BY THE REVENUE COMMISSIONERS AND TO PROVIDE FOR RELATED MATTERS.

[26 th December, 2012]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

Annotations:

Modifications (not altering text):

C1

Functions assigned to Tax Appeals Commission under Act extended and construed (21.03.2016) by Finance (Tax Appeals) Act 2015 (59/2015), ss. 5(2) and 7, S.I. No. 110 of 2016.

Performance of Commission’s functions through Commissioners and staff

5....

(2) Any function assigned by this Act or the Taxation Acts to the Commission or the Commissioners, other than a function specified in section 6(2)(b), (f), (g), or (j), may be performed by any one or more of the Commission’s staff acting under the Commission’s authority.

...

Functions of Commissioners performable by one of their number

7. (1) Any provision of this Act, or the Taxation Acts, that confers a function on the Commissioners shall be read as conferring the function on, and accordingly as enabling, subject to the rules of procedure, if any, adopted under section 6 (5), the function to be performed by, any one of the Commissioners.

(2) Without prejudice to the generality of subsection (1), the granting of authority of the kind referred to in section 5(2) to a member or members of staff may, subject to the rules of procedure, if any, adopted under section 6(5), be done by any one of the Commissioners.

C2

Reference to function of a “Commissioner” or “a member of the Commission” under Act construed (21.03.2016) by Finance (Tax Appeals) Act 2015 (59/2015), s. 9(7), S.I. No. 110 of 2016.

Temporary Commissioners

9. ...

(7) Notwithstanding that a temporary Commissioner is not, by virtue of section 4(2), to be regarded as a member of the Commission, where a function of a Commissioner falls to be performed by a temporary Commissioner, references in such of the provisions of—

(a) this Act, other than those disapplied by subsection (6), or

(b) the Taxation Acts,

as are relevant to the performance of that function, to—

(i) a Commissioner, or

(ii) a member of the Commission,

shall be read as including references to a temporary Commissioner.

Editorial Notes:

E1

Act included in definition of “Taxation Acts” (21.03.2016) by Finance (Tax Appeals) Act 2015 (59/2015), s. 2(i), S.I. No. 110 of 2016.