1.— In this Act—

“Act of 1992” means the Housing (Miscellaneous Provisions) Act 1992;

“Act of 2001” means the Local Government Act 2001;

“Act of 2003” means the Capital Acquisitions Tax Consolidation Act 2003;

“Act of 2005” means the Social Welfare (Consolidation) Act 2005;

“Act of 2009” means the Local Government (Charges) Act 2009;

“administrative area” has the meaning assigned to it by the Act of 2001;

“building” includes—

(a) part of a building, and

(b) a structure or erection of any kind and of any materials, or any part of that structure or erection, but excludes a structure that is not permanently attached to the ground, a vessel and a vehicle (whether mobile or not);

“certificate of exemption” has the meaning assigned to it by section 9 (1);

“certificate of waiver” has the meaning assigned to it by section 9 (2);

“city council” has the meaning assigned to it by the Act of 2001;

“county council” has the meaning assigned to it by the Act of 2001;

“enactment” has the same meaning that it has in the Interpretation Act 2005;

“functional area” means—

(a) in relation to a city council, the administrative area of that city council,

(b) in relation to a county council—

(i) the administrative area of that county council, and

(ii) the administrative area of any town council (within the meaning of the Local Government Act 2001) situated within the administrative area of that county council;

“household charge” has the meaning assigned to it by section 3(1);

“late payment fee” has the meaning assigned to it by section 7(1);

“late payment interest” has the meaning assigned to it by section 7(1);

“liability date” means, in relation to any particular year, 1 January of that year;

“local authority” means a county council or a city council;

“Minister” means the Minister for the Environment, Community and Local Government;

“owner”, in relation to a residential property, means—

(a) a person (other than a mortgagee not in possession) who—

(i) in the case of a residential property that is let under a lease or held under a tenancy for a term not exceeding 20 years, is entitled to receive the rent under that lease or tenancy whether in his or her own right or as trustee or agent for another person, or

(ii) in the case of a residential property that is not so let or so held, would, subject to paragraph (b), be so entitled if the residential property were so let or so held, whether in that person’s own right or as trustee or agent for another person,

or

(b) where the property is let under a lease or held under a tenancy for a term exceeding 20 years, the person (other than a mortgagee not in possession) who is the lessee under that lease or tenant under that tenancy;

“prescribed” means prescribed by regulations made by the Minister;

“relevant local authority” means—

(a) in relation to a residential property wholly situated in the functional area of a city council, that city council,

(b) in relation to a residential property wholly situated in the functional area of a county council, that county council, and

(c) in relation to a residential property situated partly in the functional area of a county council and partly in the functional area of another county council or a city council, the local authority in whose functional area the greater part of the residential property, by area, is situated.