Finance (Local Property Tax) Act 2012

10.

Unfinished housing estates.

10.— (1) In this section, “unfinished housing estate” means a development of two or more buildings that is specified in a list prescribed, under subsection (3), by the Minister for the Environment, Community and Local Government for the purposes of this section.

(2) A residential property shall not, for the purposes of this Act, be regarded F22 [ as a relevant residential property in relation to the liability dates in the years 2013 to 2020 ] where it is situated in an unfinished housing estate.

(3) The Minister for the Environment, Community and Local Government shall, for the purposes of this section, prescribe a list of developments in the State, being developments each of which that Minister is satisfied is incomplete to a substantial extent.

(4) For the purposes of the Minister for the Environment, Community and Local Government satisfying himself or herself that a development is incomplete to a substantial extent, the Minister shall have regard to all relevant circumstances, including the following:

( a) the state of completion of roads, footpaths and public lighting facilities in the development,

( b) the state of completion of piped water and sewerage facilities within the development,

( c) the state of completion of open spaces or similar amenities within the development,

( d) the extent to which the development complies with the terms of any planning permission applicable to it,

( e) the extent to which the development complies with the provisions of the Building Control Acts 1990 and 2007,

( f) the provisions of the Local Government (Sanitary Services) Act 1964 as they pertain to dangerous places and dangerous structures within the meaning of that Act,

( g) the extent to which roads, open spaces, car parks, sewers, watermains, drains or other public facilities in the development have been taken in charge by the local authority concerned, and

( h) where there is an agreement with the local authority concerned relating to the maintenance of roads, open spaces, car parks, sewers, watermains, drains or other public facilities in the development, the extent to which there has been compliance with the conditions for maintenance under the agreement.

Annotations

Amendments:

F22

Substituted (22.07.2021) by Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 15, commenced on enactment.

Editorial Notes:

E5

Power pursuant to section exercised (19.03.2013) by Finance (Local Property Tax) Regulations 2013 (S.I. No. 91 of 2013).