Finance (Local Property Tax) Act 2012
Valuation date.
13.— (1) In this Act the date by reference to which the chargeable value of a relevant residential property is to be established is referred to as the valuation date.
F45[(1A) In this Act, a period of years referred to in paragraph (a), (b), (c) or (d) of subsection (2) is referred to as a valuation period.]
F46[(2) The valuation date in relation to a relevant residential property shall be—
(a) 1 May 2013 for the years 2013 to 2021,
(b) 1 November 2021 for the years 2022 to 2025, F47[…]
F45[(c) 1 November 2025 for the years 2026 to 2030, and]]
F48[(d) for each consecutive 5-year period after the year 2030, 1 November in the year preceding the first year of the particular 5-year period.]
(3) The Minister may, by order, alter the valuation date referred to in subsection (2).
Annotations
Amendments:
F45
Substituted (21.07.2025) by Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), s. 6(a), (b)(ii), S.I. No. 341 of 2025.
F46
Substituted (22.07.2021) by Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 20(b), commenced on enactment.
F47
Deleted (21.07.2025) by Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), s. 6(b)(i), S.I. No. 341 of 2025.
F48
Inserted (21.07.2025) by Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), s. 6(b)(iii), S.I. No. 341 of 2025.
Editorial Notes:
E9
Power pursuant to subs. (3) exercised (22.10.2020) by Finance (Local Property Tax) Act 2012 (Section 13(3)) Order 2020 (S.I. No. 458 of 2020).
E10
Previous affecting provision: subs. (1A) inserted (22.07.2021) by Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 20(a), commenced on enactment; substituted (21.07.2025) as per F-note above.
E11
Previous affecting provision: subs. 2(a), (b) substituted (22.10.2020) by Finance (Local Property Tax) Act 2012 (Section 13(3)) Order 2020 (S.I. No. 458 of 2020), art. 3; substituted as per F-note above.
E12
Previous affecting provision: subs. 2(a), (b) substituted (18.04.2019) by Finance (Local Property Tax) Act 2012 (Section 13(3)) Order 2019 (S.I. No. 166 of 2019), art. 2; substituted as per E-note above.
E13
Previous affecting provision: power pursuant to subs. (3) exercised (18.04.2019) by Finance (Local Property Tax) Act 2012 (Section 13(3)) Order 2019 (S.I. No. 166 of 2019); revoked (22.10.2020) by Finance (Local Property Tax) Act 2012 (Section 13(3)) Order 2020 (S.I. No. 458 of 2020), art. 4.
E14
Previous affecting provision: subs. (2) (a), (b) amended (20.12.2015) by Finance (Local Property Tax) (Amendment) Act 2015 (50/2015), s. 7, commenced on enactment; substituted as per F-note above.