133C.— (1) Notwithstanding sections 132 and 133 and sections 133A and 133B (inserted by the Finance (Local Property Tax) (Amendment) Act 2013), the Revenue Commissioners shall, in accordance with guidelines published by them, consider an application in writing for a deferral from a liable person who—

(a) suffers a significant financial loss, or

(b) incurs a significant expense,

that is unexpected and that, as the case may be, could not have been, or cannot be avoided.

(2) Where the Revenue Commissioners are satisfied that, as a consequence of the loss or expense referred to in subsection (1), the local property tax payable in respect of any liability date cannot, without excessive hardship, be paid when it falls to be paid, they may, in accordance with guidelines published by them, allow it to be deferred to such extent and on such conditions as they think fit.

(3) Deferral shall not commence until such time as—

(a) a liable person has provided the Revenue Commissioners with any information or documentation that they have requested the liable person to provide in support of the application for deferral, and

(b) the Revenue Commissioners notify a liable person that the deferral is allowed.

(4) For the purposes of subsections (1) to (3), the Revenue Commissioners shall publish guidelines that specify—

(a) the circumstances in which an application for deferral may be accepted,

(b) the manner in which an application for deferral is to be made,

(c) the information or supporting documentation to be provided by the liable person,

(d) the period in respect of which deferral may apply, and

(e) any other matter that the Revenue Commissioners consider to be relevant.]