Local Government (Charges) Act 2009
Number 30 of 2009
LOCAL GOVERNMENT (CHARGES) ACT 2009
REVISED
Updated to 9 January 2023
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 the Local Government (Maternity Protection and Other Measures for Members of Local Authorities) Act 2022 (52/2022), enacted 21 December 2022, and all statutory instruments up to and including the Planning And Development And Foreshore (Amendment) Act 2022 (Commencement) Order 2023 (S.I. No. 1 of 2023), made 9 January 2023, 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 9 January 2023
ARRANGEMENT OF SECTIONS
Section
2. Meaning of residential property.
3. Charge on certain residential property.
5. Declaration of liability and payment of charge.
7. Unpaid amount to be a charge on property.
8A. Receipts, certificates and requirements on sale of residential property.
8B. Forged and altered documents.
9. Collection, care and management of charge.
10. Delegation of functions of local authority relating to collection of charges, etc.
11. Data sharing and exchange.
Acts Referred to
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2003,No. 1 |
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Capital Gains Tax Acts |
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1927,No. 27 |
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1996,No. 33 |
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2001,No. 7 |
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2004,No. 42 |
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1992,No. 18 |
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1966,No. 21 |
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1989,No. 6 |
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2001,No. 37 |
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Petty Sessions (Ireland) Act 1851 |
14 & 15 Vict. c. 93 |
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2004,No. 27 |
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2005,No. 26 |
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1999,No. 31 |
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Tax Acts |
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1997,No. 39 |
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2001,No. 13 |
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1972, No. 22 |
Number 30 of 2009
LOCAL GOVERNMENT (CHARGES) ACT 2009
REVISED
Updated to 9 January 2023
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.
[21st 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.
...