10D.—(1) Subject to subsection (4), a residential property that has been damaged as a result of the use of defective concrete blocks in its construction shall not, for the purposes of section 16(1), be regarded as a relevant residential property where—

(a) a confirmation of eligibility in relation to the property has been issued,

(b) 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

(c) 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 (b) or (c), the Revenue Commissioners confirm, under subsection (2), that the residential property shall not be so regarded.

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

(b) For the purposes 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 damage caused by the use of defective concrete blocks in the construction of the property;

(iii) any documentation provided by a F37[competent building professional];

(iv) the results of any testing carried out at the property to establish the damage caused by the use of defective concrete blocks;

(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) a certificate of 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 in respect of an application under paragraph (a) unless they are satisfied that paragraph (b) or (c) of subsection (1) applies in relation to a residential property.

(3) For the purposes of subsection (2), the Revenue Commissioners shall publish guidance in relation to—

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

(b) the information or documentation 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.

(4) Notwithstanding subsection (1), a residential property shall not, 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 in subsection (1) (a), a confirmation of eligibility has been issued, where that first liability date falls on or after 1 November 2021.

(5) (a) Where paragraph (b) or (c) of subsection (1) applies in relation to a residential property, the confirmation in writing given by the Revenue Commissioners under subsection (2) 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—

(i) where paragraph (b) of subsection (1) applies, the date on which the funds are provided in satisfaction of a claim for the remediation of the property,

(ii) where paragraph (c) of subsection (1) applies, the date on which the builder completes the remediation of the property or provides sufficient funds for the remediation of the property, or

(iii) 31 October 2021, where the date that would result from the application of subparagraph (i) or (ii) is before that date.

(c) Notwithstanding subsection (1), a residential property shall not, 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 after the effective date.

F37[(6) In this section—

"Act of 2022" means the Remediation of Dwellings Damaged by the Use of Defective Concrete Blocks Act 2022;

"certificate of remediation" has the meaning assigned to it by the Act of 2022;

"competent building professional" has the meaning assigned to it by Part 2 of the Act of 2022;

"confirmation of eligibility" has the meaning assigned to it by the Dwellings Damaged by the Use of Defective Concrete Blocks in Construction (Remediation) (Financial Assistance) Regulations 2020 (S.I. No. 25 of 2020) as those Regulations stood before the coming into operation of section 55 of the Act of 2022;

"defective concrete blocks" has the meaning assigned to it by the Act of 2022.]]