Finance (Local Property Tax) Act 2012

• Enactment Date: 26 December 2012
• Act Number: 52

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• Act As Enacted
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Number 52 of 2012

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FINANCE (LOCAL PROPERTY TAX) ACT 2012

REVISED

Updated to 22 July 2021

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This Revised Act is an administrative consolidation of the Finance (Local Property Tax) Act 2012. 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 Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), enacted 22 July 2021, and all statutory instruments up to and including the Private Security Services (Amendment) Act 2021 (Commencement) Order (S.I. No. 379 of 2021), made 21 July 2021, 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.

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Number 52 of 2012

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FINANCE (LOCAL PROPERTY TAX) ACT 2012

REVISED

Updated to 22 July 2021

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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

This Act is not collectively cited with any other Act.

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Where other legislation is amended by this Act, those amendments may have been superseded by other amendments in other legislation, or the amended legislation may have been repealed or revoked.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

• Finance (Local Property Tax) (Amendment) Act 2021 (31/2021)

• Home Building Finance Ireland Act 2018 (28/2018)

• Water Services Act 2017 (29/2017)

• Finance (Tax Appeals) Act 2015 (59/2015)

• Finance (Local Property Tax) (Amendment) Act 2015 (50/2015)

• Local Government Reform Act 2014 (1/2014)

• Finance (Local Property Tax) (Amendment) Act 2013 (4/2013)

All Acts up to and including Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), enacted 22 July 2021, were considered in the preparation of this revision.

Statutory instruments which affect or previously affected this revision

• Local Property Tax (Local Adjustment Factor) (Amendment) Regulations 2021 (S.I. No. 285 of 2021)

• Finance (Local Property Tax) Act 2012 (Section 13(3)) Order 2020 (S.I. No. 458 of 2020)

• Finance (Local Property Tax) Act 2012 (Section 13(3)) Order 2019 (S.I. No. 166 of 2019)

• Local Property Tax (Local Adjustment Factor) (Amendment) (No. 2) Regulations 2014 (S.I. No. 439 of 2014)

• Local Property Tax (Local Adjustment Factor) Regulations 2014 (S.I. No. 296 of 2014)

• Finance (Local Property Tax) (Pyrite Exemption) Regulations 2013 (S.I. No. 147 of 2013)

• Finance (Local Property Tax) Regulations 2013 (S.I. No. 91 of 2013)

• Finance (Local Property Tax) Act 2012 (Section 1) (Specified Date) Order 2012 (S.I. No. 589 of 2012)

All statutory instruments up to and including Private Security Services (Amendment) Act 2021 (Commencement) Order 2021 (S.I. No. 379 of 2021), made 21 July 2021, were considered in the preparation of this revision.

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Number 52 of 2012

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FINANCE (LOCAL PROPERTY TAX) ACT 2012

REVISED

Updated to 22 July 2021

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Acts Referred to

Agriculture Appeals Act 2001	2001, No. 29
Building Control Act 1990	1990, No. 3
Building Control Act 2007	2007, No. 21
Building Control Acts 1990 and 2007
Capital Acquisitions Act 2003	2003, No. 1
Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010	2010, No. 24
Electricity Regulation Act 1999	1999, No. 23
Finance Act 1992	1992, No. 9
Gas (Interim) Regulation Act 2002	2002, No. 10
Health (Nursing Homes) Act 1990	1990, No. 23
Inland Revenue Regulation Act 1890	53 & 54 Vict., c.21
Local Government Act 2001	2001, No. 37
Local Government (Charges) Act 2009	2009, No. 30
Local Government (Financial Provisions) Act 1978	1978, No. 35
Local Government (Household Charge) Act 2011	2011, No. 36
Local Government (Sanitary Services) Act 1964	1964, No. 29
Medical Practitioners Act 2007	2007, No. 25
Provisional Collection of Taxes Act 1927	1927, No. 7
Registration of Title Act 1964	1964, No. 16
Residential Tenancies Act 2004	2004, No. 27
Social Welfare Consolidation Act 2005	2005, No. 26
Stamp Duties Consolidation Act 1999	1999, No. 31
Statute of Limitations 1957	1957, No. 6
Taxes Consolidation Act 1997	1997, No. 39
Valuation Act 2001	2001, No. 13
Value-Added Tax Consolidation Act 2010	2010, No. 31

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Number 52 of 2012

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FINANCE (LOCAL PROPERTY TAX) ACT 2012

REVISED

Updated to 22 July 2021

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AN ACT TO PROVIDE FOR THE IMPOSITION OF AN ANNUAL TAX TO BE CALLED “LOCAL PROPERTY TAX” IN RESPECT OF CERTAIN RESIDENTIAL PROPERTIES AND FOR THE ESTABLISHMENT AND MAINTENANCE OF A REGISTER OF RESIDENTIAL PROPERTIES IN THE STATE BY THE REVENUE COMMISSIONERS AND TO PROVIDE FOR RELATED MATTERS.

[26th December, 2012]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

Annotations

Modifications (not altering text):

C1

Functions assigned to Tax Appeals Commission under Act extended and construed (21.03.2016) by Finance (Tax Appeals) Act 2015 (59/2015), ss. 5(2) and 7, S.I. No. 110 of 2016.

Performance of Commission’s functions through Commissioners and staff

5....

(2) Any function assigned by this Act or the Taxation Acts to the Commission or the Commissioners, other than a function specified in section 6(2)(b), (f), (g), or (j), may be performed by any one or more of the Commission’s staff acting under the Commission’s authority.

...

Functions of Commissioners performable by one of their number

7. (1) Any provision of this Act, or the Taxation Acts, that confers a function on the Commissioners shall be read as conferring the function on, and accordingly as enabling, subject to the rules of procedure, if any, adopted under section 6 (5), the function to be performed by, any one of the Commissioners.

(2) Without prejudice to the generality of subsection (1), the granting of authority of the kind referred to in section 5(2) to a member or members of staff may, subject to the rules of procedure, if any, adopted under section 6(5), be done by any one of the Commissioners.

C2

Reference to function of a “Commissioner” or “a member of the Commission” under Act construed (21.03.2016) by Finance (Tax Appeals) Act 2015 (59/2015), s. 9(7), S.I. No. 110 of 2016.

Temporary Commissioners

9. ...

(7) Notwithstanding that a temporary Commissioner is not, by virtue of section 4(2), to be regarded as a member of the Commission, where a function of a Commissioner falls to be performed by a temporary Commissioner, references in such of the provisions of—

(a) this Act, other than those disapplied by subsection (6), or

(b) the Taxation Acts,

as are relevant to the performance of that function, to—

(i) a Commissioner, or

(ii) a member of the Commission,

shall be read as including references to a temporary Commissioner.

Editorial Notes:

E1

Act included in definition of “Taxation Acts” (21.03.2016) by Finance (Tax Appeals) Act 2015 (59/2015), s. 2(i), S.I. No. 110 of 2016.

PART 1

Preliminary and General

1.

Short title and commencement.

1.— (1) This Act may be cited as the Finance (Local Property Tax) Act 2012.

(2) This Act comes into operation on such day or days as the Minister may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or provisions.

Annotations

Editorial Notes:

E2

Power pursuant to section exercised (1.01.2013 and 1.07.2014) by Finance (Local Property Tax) Act 2012 (Section 1) (Specified Date) Order 2012 (S.I. No. 589 of 2012).

2. 1 January 2013 is appointed as the day on which the Finance (Local Property Tax) Act, other than sections 19, 20 and 21, comes into operation.

3. 1 July 2014 is appointed as the day on which sections 19, 20 and 21 of the Finance (Local Property Tax) Act come into operation.

2.

Interpretation.

2.— In this Act—

“Act of 1997” means the Taxes Consolidation Act 1997;

“Act of 2005” means the the Social Welfare Consolidation Act 2005;

“Act of 2009” means the Local Government (Charges) Act 2009;

“Act of 2011” means the Local Government (Household...