Finance (Local Property Tax) Act 2012

10A.

F23[Pyrite-induced damage.

10A. (1) The Minister for the Environment, Community and Local Government shall make regulations

(a) providing for the methodology for the assessment of residential properties and the testing of subfloor hardcore material to establish the presence of significant pyritic damage,

(b) providing for the issue, by a competent person, of a certificate in relation to a residential property confirming (if such be the case) that significant pyritic damage has, in respect of the property, been established, in accordance with the regulations,

(c) specifying the form of the foregoing certificate, and

(d) providing for such incidental or consequential matters in respect of the preceding paragraphs or such other matters as the Minister for the Environment, Community and Local Government deems appropriate having regard to scientific and technical considerations concerning instances of pyritic damage in the State or elsewhere.

(2) In making regulations under subsection (1), the Minister for the Environment, Community and Local Government shall have regard to Irish Standard 398-1:2013 published by the National Standards Authority of Ireland and any revisions of that standard as may from time to time be made.

F24[(3) Subject to subsection (4), a residential property shall not, for the purposes of this Act, be regarded as a relevant residential property where

(a) a certificate under and in accordance with regulations under subsection (1) has been issued in relation to it,

(b) the property has been included in the pyrite remediation scheme,

(c) the property has been or is being remediated in satisfaction of a claim made and settled under structural warranty insurance, structural warranty guarantee or some other form of insurance, or

(d) the person who constructed the property, or who caused the property to be constructed (in this section referred to as the builder) remediates the property or puts the liable person in relation to that property in sufficient funds to remediate the property,

and, in the case of a property referred to in paragraph (c) or (d), the Revenue Commissioners confirm, under subsection (3A), that the residential property shall not be so regarded.]

F26[(3A) (a) A liable person may, in relation to a property referred to in subsection (3)(c) or (d), make an application in writing to the Revenue Commissioners for confirmation that the property shall not, for the purposes of this Act, be regarded as a relevant residential property.

(b) For the purpose of an application under paragraph (a), the Revenue Commissioners may specify the form of an application and may require that the following information is provided to them:

(i) the address of the residential property;

(ii) the nature and extent of the pyritic damage;

(iii) any documentation provided by a competent person (within the meaning of the Pyrite Resolution Act 2013) in relation to the persons assessment of the pyritic damage;

(iv) the results of any testing carried out on the property to establish the extent of the pyritic damage;

(v) any documentation provided in relation to a claim or settlement under structural warranty insurance, structural warranty guarantee or some other form of insurance;

(vi) any documentation provided by the builder of the property in relation to the remediation of that property;

(vii) such certificate of remediation as may be required by the standard for remediation;

(viii) any other particulars the Revenue Commissioners may reasonably require for the purpose of considering the application.

(c) No confirmation shall be given by the Revenue Commissioners on an application under paragraph (a) unless they are satisfied that paragraph (c) or (d), of subsection (3) applies in relation to a residential property.,

(3B) For the purposes of subsection (3A), the Revenue Commissioners shall publish guidelines in relation to

(a) the manner in which an application shall be made,

(b) the information or documentation required to be provided by the liable person in support of the application, and

(c) any other information or documentation that the Revenue Commissioners consider to be relevant for the purpose of considering an application.]

F24[(4) Notwithstanding subsection (3) and F25[subject to subsections (5) and (6A)], a residential property shall not, for the purposes of this Act, be regarded as a relevant residential property in relation to six consecutive liability dates commencing with the first liability date on or before which, in so far as it relates to a property referred to

(a) in subsection (3)(a), a certificate under and in accordance with regulations made under subsection (1) has been issued in relation to the property, or

(b) in subsection (3)(b), the liable person was notified under the Pyrite Resolution Act 2013 that the residential property has been included in the pyrite remediation scheme.]

F27[(4A) Where subsection (3)(b) applies in relation to a residential property and the liable person in relation to that property was notified under the Pyrite Resolution Act 2013, before the coming into operation of this section, that the property is included in the pyrite remediation scheme the Revenue Commissioners shall, subject to subsection (4) and on receipt of a claim for repayment by the liable person, repay to that person any local property tax that was paid in respect of any liability date falling between the date of the notice and that coming into operation.

(4B) (a) Where paragraph (c) or (d) of subsection (3) applies, the confirmation in writing given by the Revenue Commissioners under subsection (3A) shall specify a date (in this subsection referred to as the effective date), for the purposes of this subsection.

(b) The effective date shall be the date on which

(i) where paragraph (c) of subsection (3) applies, the funds are provided in satisfaction of a claim for the remediation of the property, or

(ii) where paragraph (d) of subsection (3) applies, the builder completes the remediation of the property or provides sufficient funds for the remediation of the property,

but in either case shall not be earlier than 2 May 2013.

(c) Notwithstanding subsection (3) and F25[subject to subsections (5) and (6A)], a residential property shall not, for the purposes of this Act, be regarded as a relevant residential property in relation to six consecutive liability dates commencing with the first liability date after the effective date.

(d) The Revenue Commissioners shall, subject to this subsection, and on receipt of a claim for repayment by the liable person, repay to that person any local property tax that was paid by the person in respect of any liability date falling between the effective date and the coming into operation of this subsection.]

(5) Notwithstanding subsection (4), the liability date 1 May 2013 or 1 November 2013, as the case may be, may be treated as the first liability date of the three consecutive liability dates referred to in subsection (4) where

(a) a certificate under and in accordance with regulations under subsection (1) in relation to a residential property has been issued after either of those liability dates and on or before 31 December 2013, and

(b) a liable person makes an election in writing to the Revenue Commissioners on or before 31 January 2014 specifying one or other of those dates as that first liability date.

(6) Where a liable person makes an election in accordance with subsection (5)(b), the Revenue Commissioners shall repay to the liable person any local property tax that was paid in respect of the liability date 1 May 2013 or 1 November 2013, as the case may be.]

F28[(6A) Notwithstanding subsections (3) and (4), a residential property shall be regarded as a relevant residential property where

(a) a certificate under and in accordance with regulations made under subsection (1) is issued in relation to the property,

(b) the liable person in relation to the property is notified under the Pyrite Resolution Act 2013 that the property has been included in the pyrite remediation scheme, or

(c) the liable person in relation to the property makes an application under subsection (3A),

after the end of the period of 2 years commencing on the date of the passing of the Finance (Local Property Tax) (Amendment) Act 2021.]

F29[(7) In this section

pyrite remediation scheme has the meaning assigned to it by the Pyrite Resolution Act 2013;

remediation means remediation carried out in accordance with the standard for remediation;

standard for remediation has the meaning assigned to it by the Pyrite Resolution Act 2013.]

Annotations

Amendments:

F23

Inserted (13.03.2013) by Finance (Local Property Tax)(Amendment) Act 2013 (4/2013), s. 3, commenced on enactment.

F24

Substituted (20.12.2015) by Finance (Local Property Tax) (Amendment) Act 2015 (50/2015), s. 5(a) and (d), commenced on enactment.

F25

Substituted (22.07.2021) by Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 16 (a)-(d), commenced on enactment. Certain of these amendments apply only in respect of the year 2022 and each subsequent year as provided by s. 3(b): those in subs. (3) effected by s. 16(a), in subs. (3A)(a) effected by s. 16(b) and in subs. (4) effected by s. 16(c)(ii), see C-note below.

F26

Inserted (20.12.2015) by Finance (Local Property Tax) (Amendment) Act 2015 (50/2015), s. 5(b) and (c), commenced on enactment.

F27

Inserted (20.12.2015) by Finance (Local Property Tax) (Amendment) Act 2015 (50/2015), s. 5(e) and (f), commenced on enactment.

F28

Inserted (22.07.2021) by Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 16(e), commenced on enactment.

F29

Inserted (20.12.2015) by Finance (Local Property Tax) (Amendment) Act 2015 (50/2015), s. 5(g), commenced on enactment.

Modifications (not altering text):

C10

Prospective affecting provision: section amended by (22.07.2021) by Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 16(a), (b), (c)(ii), commenced on enactment. These amendments apply only in respect of the year 2022 and each subsequent year as provided by s. 3(b).

F24[(3) Subject to subsection (4), a residential property shall not, F25[for the purposes of section 16(1)], be regarded as a relevant residential property where

...]

F26[(3A) (a) A liable person may, in relation to a property referred to in subsection (3)(c) or (d), make an application in writing to the Revenue Commissioners for confirmation that the property shall not, F25[for the purposes of section 16(1)], be regarded as a relevant residential property.

...]

F24[(4) Notwithstanding subsection (3) and F25[subject to subsections (5) and (6A)], a residential property shall not, F25[for the purposes of section 16(1)], be regarded as a relevant residential property in relation to six consecutive liability dates commencing with the first liability date on or before which, in so far as it relates to a property referred to

...]

Editorial Notes:

E6

Power pursuant to section exercised (2.05.2013) by Finance (Local Property Tax) (Pyrite Exemption) Regulations 2013 (S.I. No. 147 of 2013).