Local Government Rates and Other Matters Act 2019


Number 24 of 2019


LOCAL GOVERNMENT RATES AND OTHER MATTERS ACT 2019

REVISED

Updated to 1 January 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 Electoral (Amendment) Act 2023 (40/2023), enacted 19 December 2023, and all statutory instruments up to and including the Income Tax (Employments) Regulations 2024 (S.I. No. 1 of 2024), made 4 January 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 1 January 2024


Introduction

This Revised Act presents the text of the Act as it has been amended since enactment, and preserves the format in which it was passed.

Related legislation

Local Government Acts 1925 to 2023: this Act is one of a group of Acts included in this collective citation, to be construed together as one (Historic and Archaeological Heritage and Miscellaneous Provisions Act 2023 (26/2023), s. 1(5)). The Acts in the group are:

Local Government Act 1925 (5/1925)

Local Government Act 1927 (3/1927)

Local Government Act 1941 (23/1941)

Local Government Act 1946 (24/1946)

Local Government Act 1955 (9/1955)

Local Government (No. 2) Act 1960 (40/1960)

Local Government (Buncrana) Act 1968 (2/1968)

Local Government (Rateability of Rents) (Abolition) Act 1971 (15/1971) in so far as it amends Local Government Acts 1925 to 1967

Local Government (Financial Provisions) Act 1978 (35/1978)

Local Government (Financial Provisions) Act 1983 (10/1983)

Local Government (Financial Provisions) (No. 2) Act 1983 (21/1983)

Local Government (Reorganisation) Act 1985 (7/1985)

Local Government Act 1991 (11/1991)

Local Government Act 1994 (8/1994)

Local Government (Financial Provisions) Act 1997 (29/1997)

Local Government Act 1998 (16/1998)

Local Government (Financial Provisions) Act 2000 (6/2000)

Local Government Act 2001 (37/2001) (other than ss. 163, 164 and 211 and Parts 23 and 24)

Local Government Act 2003 (8/2003)

Local Government (No. 2) Act 2003 (17/2003)

Electoral (Amendment) Act 2004 (15/2004), s. 34

Local Government (Business Improvement Districts) Act 2006 (42/2006), ss. 2 to 7

Water Services Act 2007 (30/2007), ss. 1(7), 13 and 115

Copyright and Related Rights (Amendment) Act 2007 (39/2007), Part 3

Local Government (Miscellaneous Provisions) Act 2012 (17/2012), Part 4

Electoral, Local Government and Planning and Development Act 2013 (27/2013), Part 9

Local Government Reform Act 2014 (1/2014), other than s. 1(3) to (8), s. 5(3) to (5) and sch. 2

Housing (Miscellaneous Provisions) Act 2014 (21/2014), s. 57

Planning and Development (Housing) and Residential Tenancies Act 2016 (17/2016), ss. 1(2)(c), 52

Local Government Act 2019 (1/2019)

Local Government Rates and other Matters Act 2019 (24/2019), other than ss. 23-26

Local Government (Maternity Protection and Other Measures for Members of Local Authorities) Act 2022 (52/2022), s. 2

Historic and Archaeological Heritage and Miscellaneous Provisions Act 2023 (26/2023), Part 13 chapters 6, 7 (ss. 261-274)

Acts previously included in the group but now repealed are:

Local Government (Amendment) Act 1930 (26/1930)

Local Government Act 1933 (5/1933)

Local Government (Amendment) Act 1934 (5/1934)

Local Government (Amendment) (No. 2) Act 1934 (44/1934)

Local Government Act 1936 (46/1936)

Local Government (Amendment) Act 1939 (9/1939)

Local Government Act 1953 (12/1953)

Local Government Act 1958 (9/1958)

Local Government Act 1959 (10/1959)

Local Government Act 1960 (23/1960)

Local Government (Roads and Motorways) Act 1974 (6/1974)

Local Government (Toll Roads) Act 1979 (34/1979)

Local Government Act 2000 (25/2000)

Planning and Development Acts 2000 to 2023: this Act is one of a group of Acts included in this collective citation, to be construed together as one (Historic and Archaeological Heritage and Miscellaneous Provisions Act 2023 (26/2023), s. 1(3)). The Acts in the group are:

Planning and Development Act 2000 (30/2000)

Local Government Act 2001 (37/2001), ss. 2, 5(3) and sch. 4 (in so far as they relate to the Act of 2000) and s. 247

Planning and Development (Amendment) Act 2002 (32/2002), Parts 2 and 3

Housing (Miscellaneous Provisions) Act 2004 (43/2004), s. 2

Planning and Development (Strategic Infrastructure) Act 2006 (27/2006)

Water Services Act 2007 (30/2007), ss. 114 and 1(6)

Harbours (Amendment) Act 2009 (26/2009), ss. 7(1), (2) and 21(3)

Compulsory Purchase Orders (Extension of Time Limits) Act 2010 (17/2010)

Planning and Development (Amendment) Act 2010 (30/2010) (other than Part 3)

Environment (Miscellaneous Provisions) Act 2011 (20/2011), Part 5

Electoral, Local Government and Planning and Development Act 2013 (27/2013), Part 8

Local Government Reform Act 2014 (1/2014), ss. 1(8), 5(7) and sch. 2 part 4.

Urban Regeneration and Housing Act 2015 (33/2015)

Planning and Development (Amendment) Act 2015 (63/2015)

Planning and Development (Housing) and Residential Tenancies Act 2016 (17/2016), ss. 1(1), (2)(a), (3), 2-29

Planning and Development (Amendment) Act 2017 (20/2017)

Planning and Development (Amendment) Act 2018 (16/2018)

Aircraft Noise (Dublin Airport) Regulation Act 2019 (12/2019), Part 3

Residential Tenancies (Amendment) Act 2019 (14/2019), s. 38

European Union (Waste Water Discharge) Regulations 2020 (S.I. No. 214 of 2020), Part II

Local Government Rates and other Matters Act 2019 (24/2019), ss. 23, 24

Emergency Measures in the Public Interest (Covid-19) Act 2020 (2/2020), s. 9

Planning and Development, and Residential Tenancies, Act 2020 (27/2020)

Planning and Development, Heritage and Broadcasting (Amendment) Act 2021 (11/2021), Part 2 chs. 2, 5

Planning and Development (Large Scale Residential Developments) Act 2021 (40/2021)

Maritime Area Planning Act 2021 (50/2021), Part 8 (ss. 171-174) and schs. 10-12

Planning and Development, Maritime and Valuation (Amendment) Act 2022 (29/2022), Part 2 (ss. 2-41)

Planning and Development and Foreshore (Amendment) Act 2022 (47/2022), Part 2 (ss. 2-14)

Historic and Archaeological Heritage and Miscellaneous Provisions Act 2023 (26/2023), Part 13 chapter 3 (ss. 246-253)

Residential Tenancies Acts 2004 to 2022: this Act is one of a group of Acts included in this collective citation, to be construed together as one (Residential Tenancies (Deferment of Termination Dates of Certain Tenancies) Act 2022 (34/2022), s. 5(2)). The Acts in this group are:

Residential Tenancies Act 2004 (27/2004)

Residential Tenancies (Amendment) Act 2009 (2/2009)

Housing (Miscellaneous Provisions) Act 2009 (22/2009), s. 100

Residential Tenancies (Amendment) Act 2015 (42/2015), other than s. 1(3) and ss. 15, 85 and 87

Planning and Development (Housing) and Residential Tenancies Act 2016 (17/2016), s. 1(2)(b), part 3 and sch.

Residential Tenancies (Amendment) Act 2019 (14/2019), other than s. 38

Local Government Rates and other Matters Act 2019 (24/2019), ss. 25, 26

Residential Tenancies and Valuation Act 2020 (7/2020), other than s. 14

Residential Tenancies Act 2020 (17/2020)

Planning and Development, and Residential Tenancies, Act 2020 (27/2020), Part 3

Residential Tenancies Act 2021 (5/2021)

Residential Tenancies (No. 2) Act 2021 (17/2021)

Residential Tenancies (Amendment) Act 2021 (39/2021)

Regulation of Providers of Building Works and Miscellaneous Provisions Act 2022 (15/2022), Part 11 (ss. 91-99)

Residential Tenancies (Deferment of Termination Dates of Certain Tenancies) Act 2022 (34/2022)

Annotations

This Revised Act is annotated and includes textual and non-textual amendments, statutory instruments made pursuant to the Act and previous affecting provisions.

An explanation of how to read annotations is available at

www.lawreform.ie/annotations.

Material not updated in this revision

Where other legislation is amended by this Act, those amendments may have been superseded by other amendments in other legislation, or the amended legislation may have been repealed or revoked. This information is not represented in this revision but will be reflected in a revision of the amended legislation if one is available.

Where legislation or a fragment of legislation is referred to in annotations, changes to this legislation or fragment may not be reflected in this revision but will be reflected in a revision of the legislation referred to if one is available.

A list of legislative changes to any Act, and to statutory instruments from 1972, may be found linked from the page of the Act or statutory instrument at

www.irishstatutebook.ie.

Acts which affect or previously affected this revision

Historic and Archaeological Heritage and Miscellaneous Provisions Act 2023 (26/2023)

Fines Act 2010 (8/2010)

All Acts up to and including Electoral (Amendment) Act 2023 (40/2023), enacted 19 December 2023, were considered in the preparation of this revision.

Statutory instruments which affect or previously affected this revision

Local Government Rates (Financial Procedures) Regulations 2023 (S.I. No. 696 of 2023)

Local Government Rates and Other Matters Act 2019 (Commencement) Order 2023 (S.I. No. 536 of 2023)

Local Government Rates and Other Matters Act 2019 (Commencement) Order 2022 (S.I. No. 164 of 2022)

Local Government Rates and Other Matters Act 2019 (Commencement) Order 2019 (S.I. No. 355 of 2019)

All statutory instruments up to and including Income Tax (Employments) Regulations 2024 (S.I. No. 1 of 2024), made 4 January 2024, were considered in the preparation of this revision.


Number 24 of 2019


LOCAL GOVERNMENT RATES AND OTHER MATTERS ACT 2019

REVISED

Updated to 1 January 2024



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 1 January 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: