Finance (Local Property Tax) Act 2012

21.

Notification of local adjustment factor to the Revenue Commissioners.

F45 [ 21 . (1) Where a local authority passes the resolution referred to in section 20(2), it shall notify the Revenue Commissioners of the percentage by which the basic rate is to be varied, and

( a ) the notification shall be sent to the Revenue Commissioners in the form and manner specified by them, and

( b ) the notification referred to in paragraph ( a ) shall be sent to the Revenue Commissioners on or before 30 September in the year in which the resolution is passed.

(2) Where a local authority complies with subsection (1), the varied rate shall take effect from the liability date in the year in which the notification is sent to the Revenue Commissioners. ]