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
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 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: