3B. Notwithstanding section 21(1) of the No. 2 Act of 2013, a person shall not be liable to pay, in respect of the period commencing on 1 January 2015 and ending on 30 June 2016, to Irish Water—

(a) a charge for the provision by Irish Water of water services to a dwelling, (other than a charge under paragraph (b) of section 3(16)), or

(b) a late payment charge under section 4.]