Local Government Rates and Other Matters Act 2019
Number 24 of 2019
LOCAL GOVERNMENT RATES AND OTHER MATTERS ACT 2019
REVISED
Updated to 10 July 2024
This Revised Act is an administrative consolidation of the Local Government Rates and other Matters Act 2019. It is prepared by the Law Reform Commission in accordance with its function under the Law Reform Commission Act 1975 (3/1975) to keep the law under review and to undertake revision and consolidation of statute law.
All Acts up to and including the Residential Tenancies (Amendment) Act 2024 (22/2024), enacted 12 July 2024, and all statutory instruments up to and including the Local Government Waiver of Rates Regulations 2024 (S.I. No. 349 of 2024), made 10 July 2024, were considered in the preparation of this Revised Act.
Disclaimer: While every care has been taken in the preparation of this Revised Act, the Law Reform Commission can assume no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided and does not accept any liability whatsoever arising from any errors or omissions. Please notify any errors, omissions and comments by email to
revisedacts@lawreform.ie.
Number 24 of 2019
LOCAL GOVERNMENT RATES AND OTHER MATTERS ACT 2019
REVISED
Updated to 10 July 2024
CONTENTS
2. Construction of references to annual rate on valuation
4. Rate to be levied on occupiers of relevant property
6. Power to limit annual rate on valuation
7. Discharge of rates by set-off
8. Collection, care and management of rates
9. Provision for abatement of rates in respect of vacant properties
10. Database of Relevant Properties
11. Duty to inform rating authority of transfer of relevant property
13. Payment of rates on sale of relevant property
14. Unpaid rates to be a charge on relevant property
15. Scheme for waiver of rates
17. Powers of authorised officers
19A. Construction of sections 65 and 106 of Poor Relief (Ireland) Act 1838
20. Amendment of Local Government (Financial Provisions) Act 1978
21. Amendment of Valuation Act 2001
23. Certain regional spatial and economic strategies
24. Amendment of section 11 of Act of 2000
25. Amendment of Residential Tenancies Act 2004
26. Amendment of Residential Tenancies (Amendment) Act 2019
28. Short title, commencement, collective citation and construction
Repeals and Revocations
PART 1
Acts of the Oireachtas
Acts Referred to
Cork City Management (Amendment) Act 1941 (No. 5)
Interpretation Act 2005 (No. 23)
Local Government (Dublin) Act 1930 (No. 27)
Local Government (Financial Provisions) Act 1978 (No. 35)
Local Government (Ireland) Act 1898 (61 & 62 Vict. c. 37)
Local Government (Rates) Act 1970 (No. 2)
Local Government Act 1941 (No. 23)
Local Government Act 1946 (No. 24)
Local Government Act 2001 (No. 37)
Local Government Acts 1925 to 2016
Local Government Reform Act 2014 (No. 1)
Planning and Development (Amendment) Act 2018 (No. 16)
Planning and Development Act 2000 (No. 30)
Poor Law Acts (Ireland) Amendment Act 1890 (53 & 54 Vict. c. 30)
Poor Relief (Ireland) Act 1838 (1 & 2 Vict. c. 56)
Poor Relief (Ireland) Act 1843 (6 & 7 Vict. c. 92)
Poor Relief (Ireland) Act 1849 (12 & 13 Vict. c. 104)
Qualifications and Quality Assurance (Education and Training) Act 2012 (No. 28)
Residential Tenancies (Amendment) Act 2019 (No. 14)
Residential Tenancies Act 2004 (No. 27)
Statute of Limitations 1957 (No. 6)
Valuation (Amendment) Act 2015 (No. 10)
Valuation Act 2001 (No. 13)
Number 24 of 2019
LOCAL GOVERNMENT RATES AND OTHER MATTERS ACT 2019
REVISED
Updated to 10 July 2024
An Act to revise the law relating to the collection of rates in relation to certain properties, to provide for the establishment and maintenance of a database of those properties in the State, to provide for the amendment and repeal of certain enactments; for purposes unconnected with the foregoing, to amend the Planning and Development Act 2000 and otherwise make provision in relation to certain regional spatial and economic strategies, and to amend the Residential Tenancies Act 2004 and the Residential Tenancies (Amendment) Act 2019; and to provide for related matters.
[11th July, 2019]
Be it enacted by the Oireachtas as follows:
Annotations
Modifications (not altering text):
C1
Functions transferred and references to "Cathaoirleach" or "Cathaoirligh", "Leas-Chathaoirleach", "chief executive" and "deputy chief executive" construed (16.05.2024) by Local Government (Mayor of Limerick) and Miscellaneous Provisions Act 2024 (7/2024), ss. 10, 23, 25, 26, 28 and sch. 1 parts 1, 2, S.I. No. 207 of 2024.
Functions of Mayor
10. (1) All functions (other than functions conferred by or under an enactment specified in Part 1 of Schedule 1) that, immediately before the vesting day, vested in the Cathaoirleach of Limerick City and County Council shall, on and after that day, vest in the Mayor.
(2) All functions (other than functions conferred by or under an enactment specified in Part 2 of Schedule 1) that, immediately before the vesting day, vested in the chief executive of Limerick City and County Council shall, on and after that day, vest in the Mayor.
(3) From the vesting day, a reference in any enactment (other than an enactment specified in Part 1 of Schedule 1) to Cathaoirleach shall, in so far as the reference applies to the Cathaoirleach of Limerick City and County Council, be construed as a reference to the Mayor, or as including a reference to the Mayor, as the context requires.
(4) From the vesting day, a reference in any enactment (other than an enactment specified in Part 2 of Schedule 1) to chief executive shall, in so far as that reference applies to the chief executive of Limerick City and County Council, be construed as a reference to the Mayor, or as including a reference to the Mayor, as the context requires.
(5) This section shall apply subject to the modifications of the Principal Act specified in Schedule 3.
...
Functions of Príomh Chomhairleoir
23. (1) All functions conferred by or under an enactment specified in Part 1 of Schedule 1 that, immediately before the vesting day, vested in the Cathaoirleach of Limerick City and County Council shall, on and after that day, vest in the Príomh Chomhairleoir.
(2) From the vesting day, a reference in an enactment specified in Part 1 of Schedule 1 to Cathaoirleach or Cathaoirligh shall, in so far as that reference applies to the Cathaoirleach of Limerick City and County Council, be construed as a reference to the Príomh Chomhairleoir, or as including a reference to the Príomh Chomhairleoir, as the context may require.
(3) This section shall apply subject to the modifications of the Principal Act specified in Schedule 3.
...
Functions of Leas-Phríomh Chomhairleoir
25. (1) All functions conferred by or under any enactment that, immediately before the vesting day, vested in the Leas-Chathaoirleach of Limerick City and County Council shall, on and after that day, vest in the Leas-Phríomh Chomhairleoir.
(2) From the vesting day, a reference in any enactment to Leas-Chathaoirleach shall, in so far as that reference applies to the Leas-Chathaoirleach of Limerick City and County Council, be construed as a reference to the Leas-Phríomh Chomhairleoir, or as including a reference to the Leas-Phríomh Chomhairleoir, as the context may require.
(3) This section shall apply subject to the modifications of the Principal Act specified in Schedule 3.
Director general
26. (1) The chief executive of Limerick City and County Council shall, on and after the vesting day, be known as the director general of Limerick City and County Council and is in this Act referred to as the “director general”.
(2) The person who, immediately before the vesting day, was the chief executive of Limerick City and County Council shall, on and after that day, continue in office and be referred to in accordance with subsection (1).
(3) On and after the vesting day, a reference in an enactment specified in Part 2 of Schedule 1 to chief executive shall, in so far as that reference applies to the chief executive of Limerick City and County Council, be construed as a reference to the director general, or as including a reference to the director general, as the context may require.
(4) This section shall apply subject to the modifications of the Principal Act specified in Schedule 3.
...
Deputy director general
28. (1) On and after the vesting day, a deputy chief executive appointed by the director general under section 148 of the Principal Act shall be known as the deputy director general of Limerick City and County Council and is, in this Act, referred to as the “deputy director general”.
(2) The person who, immediately before the vesting day, was the deputy chief executive of Limerick City and County Council shall, on and after that day, continue in office and be referred to in accordance with subsection (1).
(3) On and after the vesting day, a reference in any enactment to deputy chief executive shall, in so far as the reference applies to the deputy chief executive of Limerick City and County Council, be construed as a reference to the deputy director general, or as including a reference to the deputy director general, as the context may require.
(4) This section shall apply subject to the modifications of the Principal Act specified in Schedule 3.
...
SCHEDULE 1
PART 1
Enactments for Purposes of Sections 10 and 23
|
Number and Year (1) |
Provision (2) |
Extent of Modification (3) |
|
No. 37 of 2001 |
Local Government Act 2001 |
Sections 11(5)(b), 11(8), 31(4)(a), 31(5), 31(7), 31(9), 31(11), 33, 34(2)(e), 36, 37, 38, 104(7)(a), 133(6)(a), 134(4)(b), 140(8), 141(1)(b), 141(4), 142(2)(a), 142(5)(f), 143(1), 147, 148, 158(3), 174(8), 178(2)(b), 178(5), 180(3)(a), 189(9), 190(9), 216(2)(a), 219(1) and 220(1); paragraphs 3(4), 4(2), 4(3), 6(1), 6(2), 6(3), 7(9), 10, 13(5)(e), 13(6) and 16(4)(c) of Schedule 10; paragraph 3 of Schedule 14. |
PART 2
Enactments for Purposes of Sections 10 and 26
|
Number and Year (1) |
Short Title (2) |
Provision (3) |
|
... |
... |
... |
|
No. 24 of 2019 |
Local Government Rates and Other Matters Act 2019 |
Sections 4, 5, 7, 8, 9, 10, 12, 13 and 16. |
|
... |
... |
... |