Finance (Local Property Tax) Act 2012
Number 52 of 2012
FINANCE (LOCAL PROPERTY TAX) ACT 2012
REVISED
Updated to 18 July 2022
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 the Health (Miscellaneous Provisions) (No. 2) Act 2022 (20/2022), enacted 18 July 2022, and all statutory instruments up to and including the Local Property Tax (Local Adjustment Factor) Regulations 2022 (S.I. No. 358 of 2022), made 12 July 2022, 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 18 July 2022
ARRANGEMENT OF SECTIONS
Preliminary and General
Section
1. Short title and commencement.
Residential Property
3. Meaning of relevant residential property.
3A. Application of exemptions.
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.
10B. Permanently and totally incapacitated individuals.
10C. North-South implementation bodies.
10D. Properties constructed using defective concrete blocks.
Liable Person
12. Occupation as a basis for Act’s administration and enforcement.
Charging Provisions
13A. Valuation of properties completed or refurbished after valuation date.
14. Change of liable person between consecutive valuation dates.
15. Valuation in accordance with Revenue guidelines. Repealed
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.
20. Power of elected members of local authority to vary basic rates.
21. Notification of local adjustment factor to the Revenue Commissioners.
Care and Management
22. Care and Management of local property tax.
23. Delegation of acts and functions of Revenue Commissioners.
26. Repayment of local property tax.
The Register
29. Registration by delivery of return.
32. Evidence in legal proceedings.
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.
38. Surcharge for late submission of income tax and corporation tax returns.
39. Particulars to be included in a return.
39A. Particulars in relation to use of dwelling.
40. Self-assessment and signed declaration.
41. Method of payment and deferral.
41A. Return in relation to exemptions.
41B. Appeal against determination in respect of exemptions.
42. One return in respect of jointly owned property.
44. Electronic delivery of returns.
45. Evidence of failure to deliver a return.
46. Returns by agents and lessees.
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.
53. Local property tax payable in accordance with self-assessment.
55. Making of Revenue 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.
Appeals
61. Appeals against Revenue assessments. (Repealed)
62. Application and modification of Part 40 of the Act of 1997. (Repealed)
63. Power to issue precepts. (Repealed)
Deduction at Source
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.
73. Cessation of employment. (Repealed)
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.
78A. Notification by employer.
79. Return by employer at end of year.
80. End of year statement of deductions to be given to a liable person. (Repealed)
82. Employer treated as if net emoluments paid to a liable person.
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.
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.
100. Minister treated as if net scheme payments paid to a liable person.
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.
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.
116. Minister to keep records.
117. Minister treated as if net scheme payments paid to a liable person.
Deductions from State payments
118. Deduction of local property tax from State payments.
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.
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.
Deferred Payment of Local Property Tax
130. Interpretation (Part 12).
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.
138. Limit on deferred amount.
139. Occurrence of relevant events.
Revenue Powers
140. Authorised person. (Repealed)
141. Right of Revenue officer to make enquiries.
142. Appeal against a Revenue officer’s enquiries.
143. Power to inspect property. (Repealed)
144. Inspection of records relating to deduction at source.
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.
Information Required by the Revenue Commissioners
151. Information to be provided to the Revenue Commissioners.
152. Information to be provided by the Revenue Commissioners.
Household Charge
154. Interpretation (Part 16).
155. Cessation of household charge.
156. Arrears of household charge.
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.
Amendment of the Act of 1997
Acts Referred to
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2001, No. 29 |
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1990, No. 3 |
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2007, No. 21 |
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Building Control Acts 1990 and 2007 |
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2003, No. 1 |
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Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 |
2010, No. 24 |
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1999, No. 23 |
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1992, No. 9 |
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2002, No. 10 |
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1990, No. 23 |
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Inland Revenue Regulation Act 1890 |
53 & 54 Vict., c.21 |
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2001, No. 37 |
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2009, No. 30 |
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1978, No. 35 |
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2011, No. 36 |
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1964, No. 29 |
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2007, No. 25 |
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1927, No. 7 |
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1964, No. 16 |
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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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1957, No. 6 |
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1997, No. 39 |
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2001, No. 13 |
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2010, No. 31 |
Number 52 of 2012
FINANCE (LOCAL PROPERTY TAX) ACT 2012
REVISED
Updated to 18 July 2022
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.
[26th 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.