Finance (Local Property Tax) (Pyrite Exemption) Regulations 2013

• Jurisdiction: Ireland
• Citation: IR SI 147/2013
• Year: 2013

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 7th May, 2013.

I, PHIL HOGAN, Minister for the Environment, Community and Local Government, in exercise of the powers conferred on me by section 10A (inserted by section 3 of the Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013)) of the Finance (Local Property Tax) Act 2012 (No. 52 of 2012), hereby make the following regulations:

Citation

1. These Regulations may be cited as the Finance (Local Property Tax) (Pyrite Exemption) Regulations 2013.

Interpretation generally

2. In these Regulations—

“Act” means the Finance (Local Property Tax) Act 2012 (No. 52 of 2012) as amended by the Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013);

“Building Condition Assessment” in respect of a residential property means a desk study and a visual non-invasive internal and external inspection of the property carried out by a competent person, under and in accordance with I.S. 398-1:2013, to establish the presence or absence of visible damage that is consistent with pyritic heave and to quantify the extent and significance of such damage;

“competent person” means a person, company or partnership having sufficient theoretical and practical training, experience and knowledge appropriate to the nature of the work to be undertaken as detailed in I.S. 398-1:2013 and who is not the liable person (within the meaning of section 2 of the Act) in relation to the residential property being tested and certified or a person connected (within the meaning of section 10 of the Taxes Consolidation Act 1997 (No. 39 of 1997)) with that liable person;

“Damage Condition Rating” means the rating assigned by a competent person following a Building Condition Assessment to a residential property in accordance with I.S. 398-1:2013;

“I.S. 398-1:2013” means Irish Standard 398-1:2013 Reactive pyrite in sub-floor hardcore material — Part 1: Testing and categorization protocol, as published by the National Standards Authority of Ireland, and any revisions of that standard as may from time to time be made;

“reactive pyrite” means pyrite in a form that is readily oxidised;

“significant pyritic damage” in respect of a residential property, means a property which—

(a) has a Damage Condition Rating of 2 or a Damage Condition Rating of 1 (with progression) established on foot of a Building Condition Assessment carried out by a competent person under and in accordance with I.S. 398-1:2013, and

(b) has sub-floor hardcore material classified, by the appropriate competent persons, as susceptible to significant or limited expansion, established on foot of testing the sub-floor hardcore material.

Process to establish significant pyritic damage

3. On and from the commencement of these Regulations, to establish if a residential property is affected by significant pyritic damage—

(a) a Building Condition Assessment shall be carried out by a competent person in accordance with I.S. 398-1:2013, and

(b) where a Damage Condition Rating of 2 or a Damage Condition Rating of 1 (with progression) has been assigned under and in accordance with the Building Condition Assessment, sampling and testing of the sub-floor hardcore material shall be carried out in accordance with I.S. 398-1:2013 in respect of that property to classify that material.

Process to establish significant pyritic damage where sampling and testing was undertaken prior to the commencement of these Regulations

4. (1) A Building Condition Assessment shall be carried out by a competent person in accordance with I.S. 398-1:2013.

(2)...