Finance (Local Property Tax) Act 2012

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:

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.

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 Charge) Act 2011;

F1["Appeal Commissioner" has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;]

F2["approved housing body" means a body approved of or standing approved of, under, or for the purposes of, section 6 of the Housing (Miscellaneous Provisions) Act 1992;]

“building” includes—

• (a) part of a building, and

• (b) a structure or erection of any kind and of any materials, or any part of that structure or erection, but excludes a structure that is not permanently attached to the ground, a vessel and a vehicle (whether mobile or not);

“chargeable value”, in relation to a relevant residential property, means the price which the unencumbered fee simple of the property might reasonably be expected to fetch on a sale in the open market were that property to be sold on the valuation date in such manner and subject to such conditions as might reasonably be calculated to obtain for the vendor the best price for the property and with the benefit of any easement necessary to afford the same access to the property as would have existed prior to that sale;

“cohabitant” is a person who is a cohabitant within the meaning of section 172 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 and who is in a relationship of cohabitation with another adult for a period—

• (a) of at least 2 years, where they are the parents of one or more dependent children, and

• (b) of 5 years or more, in any other case;

“Collector-General” means the Collector-General appointed under section 851 of the Act of 1997;

“company” includes any body corporate;

F3["electronic means" has the meaning given to it by section 917EA of the Act of 1997;]

“lease”, “lessee” and “lessor” have the meaning given to them by section 96 of the Act of 1997;

“liable person” shall be read in accordance with Part 3;

“liability date” means—

• (a) 1 May 2013, in respect of the year 2013,

• (b) in respect of any other year, 1 November in the preceding year;

F4["local authority" means a local authority for the purposes of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014);]

“local property tax” has the meaning given to it by section 16;

“Minister”, other than in section 20 and Chapter 2 or 3 of Part 10, means the Minister for Finance;

“personal public service number” has the same meaning as in section 262 of the Social Welfare Consolidation Act 2005;

“personal representative” has the meaning given to it by section 799 of the Act of 1997;

“prescribe”, in relation to a power or duty of a Minister of the Government to do so, means prescribe by regulations;

“relevant residential property” has the meaning given to it by Part 2;

“rent” has the meaning given to it by section 96 of the Act of 1997;

F5[“residential property” shall be construed in accordance with section 2A;]

“return” means a statement of particulars which is required to be prepared and delivered under Part 7;

“return date” means—

• (a) 7 May 2013, in respect of the year 2013,

• (b) in respect of any other year, 7 November in the preceding year, or

• (c) the date specified in a notification issued under section 33;

“Revenue officer” means an officer of the Revenue Commissioners;

“self-assessment” has the meaning given to it by section 52;

“Tax Acts” has the same meaning as in section 1(2) of the Act of 1997.

F2["valuation date" shall be construed in accordance with section 13(1);]

F2["valuation period" shall be construed in accordance with section 13(1A);]

F6[Residential Property

2A. —(1) In this Act, "residential property" means any building which is in use as, or is suitable for use as, a dwelling.

• (2) A shed, outhouse, garage or other building which is appurtenant to or usually enjoyed with a residential property shall be considered, for the purposes of this Act, to form part of the residential property.

• (3) Subject to subsection (4), yards, gardens or other lands appurtenant to or usually enjoyed with a residential property as its garden or grounds shall be considered, for the purposes of this Act, to form part of the residential property.

• (4) Where the total area of the yards, gardens and other lands, referred to in subsection (3), exceeds 0.4047 hectares, only those parts of such yards, gardens and other lands, which would be the most suitable for occupation and enjoyment with the dwelling, up to a total area (exclusive of the area, at ground level, of the building referred to in subsection (1)) of 0.4047 hectares, shall form part of the residential property.]

PART 2 Residential Property

3. Meaning of relevant residential property.

3.— Subject to F7[sections 3A to F8[10E,]] where a building in the State is a residential property on a liability date, it shall, for the purposes of this Act, be a relevant residential property in relation to that liability date.

3A. F9[Applications of exemptions

3A.— Section 4, 5, 7, 7A, 10A, 10B, F10[10C, 10D or 10E,] as the case may be, shall not apply in respect of a relevant residential property unless the person who prepares the return for the property has specified in the return, in accordance with section 41A, that the property should not, in accordance with section 4, 5, 7, 7A, 10A, 10B, F10[10C, 10D or 10E,] as the case may be, be regarded, for the purposes of section 16(1), as a relevant residential property.]

4. Residential property fully subject to municipal rates.

F11[4.— A residential property shall not, for the F12[for the purposes of section 16(1)], be regarded as a relevant residential property where the property is a property which—

• (a) is wholly used as a dwelling (other than a dwelling that forms part of a mixed hereditament within the meaning of the Local Government (Financial Provisions) Act 1978), and

• (b) in respect of which municipal rates (within the meaning of the Valuation Act 2001) are payable.]

5. Long term mental or physical infirmity.

5.— (1) In this section, a “registered medical practitioner” means a medical practitioner who is registered in the register established under section 43 of the Medical Practitioners Act 2007.

• (2) A residential property shall not, F13[for the purposes of section 16(1)], be regarded as a relevant residential property where—

• (a) the property was F13[occupied by a person, being a liable person in relation to that property,] as his or her sole or main residence and—

• (i) has been vacated by the person for a period of at least 12 months by reason of long term mental or physical infirmity of the person which infirmity has been certified by a registered medical practitioner, or

• F14[(ii) if the period for which the property is vacated by the person is less than 12 months, where a registered medical practitioner is satisfied that the person is unlikely at any stage to resume occupation of the property,]

F13[provided that the property is not occupied by any other liable person in relation to that property,]

6. Newly constructed residential properties.

6.— A residential property shall not, for the purposes of this Act, be regarded F15[as a relevant residential property in relation to the liability dates in the years 2013 to 2020] where the property—

• (a) has been completed but not sold by the person who has constructed the property, or who has had the property constructed,

• (b) is not occupied as a dwelling,

• (c) has produced no income that would be chargeable to income tax or corporation tax, as the case may be, under Case I, Case IV or Case V, as the case may be, of Schedule D (within the meaning of section 18 of the Act of 1997), and

• (d) is trading stock (within the meaning of section 89 of the Act of 1997) of the person referred to in paragraph (a).

7. Special needs accommodation.

7.— (1) In this section F16[and section 7A], “charity” means a body of persons or a trust established for charitable purposes only and which has been granted an exemption under section 207 or 208 of the Act of 1997 or given a notice of determination under section 208A of the Act of 1997, as the case may be.

• (2) A residential property shall not, F17[for the purposes of section 16(1)], be regarded as a relevant residential property where—

• (a) F18[the liable person in relation to the property is]—

• (i) a charity, or

• (ii) a body established by statute,

and

• (b) the property is used solely or primarily to provide special needs accommodation.

• (3) In this section “special needs accommodation” means accommodation provided to persons who by reason of old age, physical or mental disability or other cause require special accommodation and support to enable them to live in the community.

7A. F19[Properties used by a charity for recreational activities.

7A.— A residential property shall not, F20[for the purposes of section 16(1)], be regarded as a relevant residential property where—

• (a) the liable person in relation to the property is a charity, and

• (b) the property is used solely as residential accommodation in connection with the facilitation of recreational activities in the course of the actual carrying out of a primary purpose of the charity.]

8. Exemption for first-time buyers.

8.— (1) Subject to subsection (3), a residential property shall not, for the purposes of this Act, be regarded F21[as a relevant residential property in relation to the liability dates in the years 2013 to 2020] where—

• (a) the property is purchased in the period beginning on 1 January 2013 and ending on 31 December 2013,

• (b) subject to subsection (2), the property is purchased by a person who would have been entitled to relief under section 244 of the Act of 1997 had a qualifying loan (within the meaning of that section) been taken out in the period beginning on 1 January 2004 and ending on 31 December 2012, and

• (c) after the property is purchased, it is occupied as the sole or main residence of the person referred to in paragraph (b) (or, in the case of the persons referred to in subsection (2) (a), (b) or (c), the married couple, civil partners or cohabitants, as the case may be).

• (2) If the property referred to in subsection (1) (a) is purchased in the period specified in that provision by—

• (a) a married couple,

• (b) civil partners, or

• (c) cohabitants,

this section shall apply notwithstanding that one of the spouses, civil partners or cohabitants, as the case may be, would not have been entitled to the relief referred to in subsection (1) (b).

• (3) Subsection (1) shall cease to apply where the property referred to in that subsection—

• (a) is sold (within the meaning of section 125) by, or

• (b) ceases to be used as the sole or main residence of,

the person or persons referred to in subsection (1) (c) at any time after the purchase of the property.

9. Purchase of new residential properties in the period 2013 to 2016.

9.— Notwithstanding that a residential property of the type referred to in section 6 is sold at any time in the period beginning on 1 January 2013 and ending on F22[31 October 2021], the property shall not be F22[a relevant residential property in relation to any liability date] occurring in the period following the first sale of the property and ending on F22[31 October 2021].

10. Unfinished housing estates.

10.— (1) In this section, “unfinished housing estate” means a development of two or more buildings that is specified in a list prescribed, under subsection (3), by the Minister for the Environment, Community and Local Government for the purposes of this section.

• (2) A residential property shall not, for the purposes of this Act, be regarded F23[as a relevant residential property in relation to the liability dates in the years 2013 to 2020] where it is situated in an unfinished housing estate.

• (3) The Minister for the Environment, Community and Local Government shall, for the purposes of this section, prescribe a list of developments in the State, being developments each of which that Minister is satisfied is incomplete to a substantial extent.

• (4) For the purposes of the Minister for the Environment, Community and Local Government satisfying himself or herself that a development is incomplete to a substantial extent, the Minister shall have regard to all relevant circumstances, including the following:

• (a) the state of completion of roads, footpaths and public lighting facilities in the development,

• (b) the state of completion of piped water and sewerage facilities within the development,

• (c) the state of completion of open spaces or similar amenities within the development,

• (d) the extent to which the development complies with the terms of any planning permission applicable to it,

• (e) the extent to which the development complies with the provisions of the Building Control Acts 1990 and 2007,

• (f) the provisions of the Local Government (Sanitary Services) Act 1964 as they pertain to dangerous places and dangerous structures within the meaning of that Act,

• (g) the extent to which roads, open spaces, car parks, sewers, watermains, drains or other public facilities in the development have been taken in charge by the local authority concerned, and

• (h) where there is an agreement with the local authority concerned relating to the maintenance of roads, open spaces, car parks, sewers, watermains, drains or other public facilities in the development, the extent to which there has been compliance with the conditions for maintenance under the agreement.

10A. F24[Pyrite-induced damage.

10A.— (1) The Minister for the Environment, Community and Local Government shall make regulations—

• (a) providing for the methodology for the assessment of residential properties and the testing of subfloor hardcore material to establish the presence of significant pyritic damage,

• (b) providing for the issue, by a competent person, of a certificate in relation to a residential property confirming (if such be the case) that significant pyritic damage has, in respect of the property, been established, in accordance with the regulations,

• (c) specifying the form of the foregoing certificate, and

• (d) providing for such incidental or consequential matters in respect of the preceding paragraphs or such other matters as the Minister for the Environment, Community and Local Government deems appropriate having regard to scientific and technical considerations concerning instances of pyritic damage in the State or elsewhere.

• (2) In making regulations under subsection (1), the Minister for the Environment, Community and Local Government shall have regard to Irish Standard 398-1:2013 published by the National Standards Authority of Ireland and any revisions of that standard as may from time to time be made.

• F25[(3) Subject to subsection (4), a residential property shall not, F26[for the purposes of section 16(1)], be regarded as a relevant residential property where—

• (a) a certificate under and in accordance with regulations under subsection (1) has been issued in relation to it,

• (b) the property has been included in the pyrite remediation scheme,

• (c) the property has been or is being remediated in satisfaction of a claim made and settled under structural warranty insurance, structural warranty guarantee or some other form of insurance, or

• (d) the person who constructed the property, or who caused the property to be constructed (in this section referred to as the ‘builder’) remediates the property or puts the liable person in relation to that property in sufficient funds to remediate the property,

and, in the case of a property referred to in paragraph (c) or (d), the Revenue Commissioners confirm, under subsection (3A), that the residential property shall not be so regarded.]

• F27[(3A)
• (a) A liable person may, in relation to a property referred to in subsection (3) (c) or (d), make an application in writing to the Revenue Commissioners for confirmation that the property shall not, F26[for the purposes of section 16(1)], be regarded as a relevant residential property.

• (b) For the purpose of an application under paragraph (a), the Revenue Commissioners may specify the form of an application and may require that the following information is provided to them:

• (i) the address of the residential property;

• (ii) the nature and extent of the pyritic damage;

• (iii) any documentation provided by a competent person (within the meaning of the Pyrite Resolution Act 2013) in relation to the person’s assessment of the pyritic damage;

• (iv) the results of any testing carried out on the property to establish the extent of the pyritic damage;

• (v) any documentation provided in relation to a claim or settlement under structural warranty insurance, structural warranty guarantee or some other form of insurance;

• (vi) any documentation provided by the builder of the property in relation to the remediation of that property;

• (vii) such certificate of remediation as may be required by the standard for remediation;

• (viii) any other particulars the Revenue Commissioners may reasonably require for the purpose of considering the application.

• (c) No confirmation shall be given by the Revenue Commissioners on an application under paragraph (a) unless they are satisfied that paragraph (c) or (d), of subsection (3) applies in relation to a residential property.

• (3B) For the purposes of subsection (3A), the Revenue Commissioners shall publish guidelines in relation to—

• (a) the manner in which an application shall be made,

• (b) the information or documentation required to be provided by the liable person in support of the application, and

• (c) any other information or documentation that the Revenue Commissioners consider to be relevant for the purpose of considering an application.]

• F25[(4) Notwithstanding subsection (3) and F26[subject to subsections (5) and (6A)], a residential property shall not, F26[for the purposes of section 16(1)], be regarded as a relevant residential property in relation to six consecutive liability dates commencing with the first liability date on or before which, in so far as it relates to a property referred to—

• (a) in subsection (3) (a), a certificate under and in accordance with regulations made under subsection (1) has been issued in relation to the property, or

• (b) in subsection (3) (b), the liable person was notified under the Pyrite Resolution Act 2013 that the residential property has been included in the pyrite remediation scheme.]

• F28[(4A) Where subsection (3) (b) applies in relation to a residential property and the liable person in relation to that property was notified under the Pyrite Resolution Act 2013, before the coming into operation of this section, that the property is included in the pyrite remediation scheme the Revenue Commissioners shall, subject to subsection (4) and on receipt of a claim for repayment by the liable person, repay to that person any local property tax that was paid in respect of any liability date falling between the date of the notice and that coming into operation.

• (4B)
• (a) Where paragraph (c) or (d) of subsection (3) applies, the confirmation in writing given by the Revenue Commissioners under subsection (3A) shall specify a date (in this subsection referred to as the ‘effective date’), for the purposes of this subsection.

• (b) The effective date shall be the date on which—

• (i) where paragraph (c) of subsection (3) applies, the funds are provided in satisfaction of a claim for the remediation of the property, or

• (ii) where paragraph (d) of subsection (3) applies, the builder completes the remediation of the property or provides sufficient funds for the remediation of the property,

but in either case shall not be earlier than 2 May 2013.

• (c) Notwithstanding subsection (3) and F26[subject to subsections (5) and (6A)], a residential property shall not, for the purposes of this Act, be regarded as a relevant residential property in relation to six consecutive liability dates commencing with the first liability date after the effective date.

• (d) The Revenue Commissioners shall, subject to this subsection, and on receipt of a claim for repayment by the liable person, repay to that person any local property tax that was paid by the person in respect of any liability date falling between the effective date and the coming into operation of this subsection.]

• (5) Notwithstanding subsection (4), the liability date 1 May 2013 or 1 November 2013, as the case may be, may be treated as the first liability date of the three consecutive liability dates referred to in subsection (4) where—

• (a) a certificate under and in accordance with regulations under subsection (1) in relation to a residential property has been issued after either of those liability dates and on or before 31 December 2013, and

• (b) a liable person makes an election in writing to the Revenue Commissioners on or before 31 January 2014 specifying one or other of those dates as that first liability date.

• (6) Where a liable person makes an election in accordance with subsection (5) (b), the Revenue Commissioners shall repay to the liable person any local property tax that was paid in respect of the liability date 1 May 2013 or 1 November 2013, as the case may be.]

• F29[(6A) Notwithstanding subsections (3) and (4), a residential property shall be regarded as a relevant residential property where—

• (a) a certificate under and in accordance with regulations made under subsection (1) is issued in relation to the property,

• (b) the liable person in relation to the property is notified under the Pyrite Resolution Act 2013 that the property has been included in the pyrite remediation scheme, or

• (c) the liable person in relation to the property makes an application under subsection (3A),

after the end of the period of 2 years commencing on the date of the passing of the Finance (Local Property Tax) (Amendment) Act 2021.]

• F30[(7) In this section—

"pyrite remediation scheme" has the meaning assigned to it by the Pyrite Resolution Act 2013;

"remediation" means remediation carried out in accordance with the standard for remediation;

"standard for remediation" has the meaning assigned to it by the Pyrite Resolution Act 2013.]

10B. F31[Permanently and totally incapacitated individuals.

10B.—F32[(1) A residential property shall not, F33[for the purposes of section 16(1)], be regarded as a relevant residential property where the property is occupied by an incapacitated individual as his or her sole or main residence and—

• (a) either—

• (i) the individual is a person—

• (I) to whom paragraph (b) of section 189(1) of the Act of 1997 applies, or

• (II) who is a beneficiary under a qualifying trust (within the meaning of section 189A(1) of the Act of 1997),

or

• (ii) the individual is not a person referred to in clause (I) or (II) of subparagraph (i) and the Revenue Commissioners confirm, under subsection (1A), that the residential property shall not, for the purposes of this Act, be regarded as a relevant residential property,

and

• (b) the property is—

• (i) acquired because of its suitability for occupation by such an incapacitated individual, or

• (ii) adapted to render it more suitable for occupation by such an incapacitated individual and the cost of the adaptation, on completion of that adaptation, exceeds an amount that is equivalent to one-quarter of the chargeable value of that property before it was adapted.]

• F34[(1A)
• (a) Where subparagraph (ii) of subsection (1) (a) applies, a liable person in relation to a residential property may make an application in writing to the Revenue Commissioners for confirmation, in relation to the property that it shall not, for the purposes of this Act, be regarded as a relevant residential property.

• (b) For the purpose of an application under paragraph (a), the Revenue Commissioners may specify the form of an application, and may require that the following information is provided to them:

• (i) details of the residential property and the reason why it was acquired or adapted and considered to be suitable for occupation by the incapacitated individual;

• (ii) a description of the adaptation referred to in subsection (1);

• (iii) the cost of the adaptation;

• (iv) the date of completion of the adaptation;

• (v) the chargeable value attributable to the adaptation;

• (vi) any other particulars the Revenue Commissioners may reasonably require for the purpose of considering the application.

• (c) For the purpose of an application under paragraph (a), the Revenue Commissioners may also require that the following information is provided by the general practitioner of the incapacitated person:

• (i) the nature and extent of the incapacity;

• (ii) the extent to which the incapacity affects the person’s mobility;

• (iii) the reason the general practitioner considers the adaptation to have been necessary;

• (iv) any other particulars the Revenue Commissioners may reasonably require for the purpose of considering the application.

• (d) No confirmation shall be given by the Revenue Commissioners on an application under paragraph (a) unless they are satisfied that—

• (i) the residential property was acquired because of its suitability for, or adapted to make it more suitable for, occupation by the incapacitated individual,

• (ii) subparagraph (i) of subsection (1) (a) does not apply to him or her, and

• (iii) where the property was adapted the cost of adaptation exceeds the cost referred to in subparagraph (ii) of subsection (1) (b).

• (1B) For the purposes of subsection (1A), the Revenue Commissioners shall publish guidelines in relation to—

• (a) the manner in which an application is to be made,

• (b) the information or documentation required to be provided in relation to the property and the incapacitated individual in support of the application, and

• (c) any other information that the Revenue Commissioners consider to be relevant for the purpose of considering an application.]

• (2) Subsection (1) shall cease to apply on the sale (within the meaning of section 125) of the property unless the incapacitated individual continues to occupy that property as his or her sole or main residence.]

• F35[(3) In this section—

"incapacitated individual" has the meaning assigned to it by section 189A of the Act of 1997;

"general practitioner", in relation to an incapacitated individual, means the medical practitioner, for the time being registered in the register of medical practitioners established under section 43 of the Medical Practitioners Act 2007, who provides a general practitioner medical service to the incapacitated individual.]

10C. F36[North-South implementation bodies

10C.— A residential property shall not, for the purposes of section 16(1), be regarded as a relevant residential property where the liable person in relation to the property is an implementation body (within the meaning of the British-Irish Agreement Act 1999).

F38[Properties constructed using defective concrete blocks

10D.—(1) Subject to subsection (4), a residential property that has been damaged as a result of the use of defective concrete blocks in its construction shall not, for the purposes of section 16(1), be regarded as a relevant residential property where—

• (a) a confirmation of eligibility in relation to the property has been issued,

• (b) the property has been or is being remediated in satisfaction of a claim made and settled under structural warranty insurance, structural warranty guarantee or some other form of insurance, or

• (c) the person who constructed the property, or who caused the property to be constructed (in this section referred to as the "builder"), remediates the property or puts the liable person in relation to that property in sufficient funds to remediate the property,

and, in the case of a property referred to in paragraph (b) or (c), the Revenue Commissioners confirm, under subsection (2), that the residential property shall not be so regarded.

• (2)
• (a) A liable person may, in relation to a property referred to in subsection (1) (b) or (c), make an application in writing to the Revenue Commissioners for confirmation that the property shall not, for the purposes of section 16(1), be regarded as a relevant residential property.

• (b) For the purposes of an application under paragraph (a), the Revenue Commissioners may specify the form of an application and may require that the following information is provided to them:

• (i) the address of the residential property;

• (ii) the nature and extent of the damage caused by the use of defective concrete blocks in the construction of the property;

• (iii) any documentation provided by a F37[competent building professional];

• (iv) the results of any testing carried out at the property to establish the damage caused by the use of defective concrete blocks;

• (v) any documentation provided in relation to a claim or settlement under structural warranty insurance, structural warranty guarantee or some other form of insurance;

• (vi) any documentation provided by the builder of the property in relation to the remediation of that property;

• (vii) a certificate of remediation;

• (viii) any other particulars the Revenue Commissioners may reasonably require for the purpose of considering the application.

• (c) No confirmation shall be given by the Revenue Commissioners in respect of an application under paragraph (a) unless they are satisfied that paragraph (b) or (c) of subsection (1) applies in relation to a residential property.

• (3) For the purposes of subsection (2), the Revenue Commissioners shall publish guidance in relation to—

• (a) the manner in which an application shall be made,

• (b) the information or documentation to be provided by the liable person in support of the application, and

• (c) any other information or documentation that the Revenue Commissioners consider to be relevant for the purpose of considering an application.

• (4) Notwithstanding subsection (1), a residential property shall not, for the purposes of section 16(1), be regarded as a relevant residential property in relation to six consecutive liability dates commencing with the first liability date on or before which, in so far as it relates to a property referred to in subsection (1) (a), a confirmation of eligibility has been issued, where that first liability date falls on or after 1 November 2021.

• (5)
• (a) Where paragraph (b) or (c) of subsection (1) applies in relation to a residential property, the confirmation in writing given by the Revenue Commissioners under subsection (2) shall specify a date (in this subsection referred to as the ‘effective date’), for the purposes of this subsection.

• (b) The effective date shall be—

• (i) where paragraph (b) of subsection (1) applies, the date on which the funds are provided in satisfaction of a claim for the remediation of the property,

• (ii) where paragraph (c) of subsection (1) applies, the date on which the builder completes the remediation of the property or provides sufficient funds for the remediation of the property, or

• (iii) 31 October 2021, where the date that would result from the application of subparagraph (i) or (ii) is before that date.

• (c) Notwithstanding subsection (1), a residential property shall not, for the purposes of section 16(1), be regarded as a relevant residential property in relation to six consecutive liability dates commencing with the first liability date after the effective date.

• F37[(6) In this section—

"Act of 2022" means the Remediation of Dwellings Damaged by the Use of Defective Concrete Blocks Act 2022;

"certificate of remediation" has the meaning assigned to it by the Act of 2022;

"competent building professional" has the meaning assigned to it by Part 2 of the Act of 2022;

"confirmation of eligibility" has the meaning assigned to it by the Dwellings Damaged by the Use of Defective Concrete Blocks in Construction (Remediation) (Financial Assistance) Regulations 2020 (S.I. No. 25 of 2020) as those Regulations stood before the coming into operation of section 55 of the Act of 2022;

"defective concrete blocks" has the meaning assigned to it by the Act of 2022.]]

F39[Certain other residential properties constructed using defective concrete blocks

10E.—(1) Subject to subsection (2), a residential property that has been damaged as a result of the use of defective concrete blocks in its construction shall not, for the purposes of section 16(1), be regarded as a relevant residential property where a determination is made under section 15(1) (a) of the Act of 2022 that the residential property meets the damage threshold and a notification has issued accordingly under section 15(5) of that Act.

• (2) Notwithstanding subsection (1), a residential property shall not, for the purposes of section 16(1), be regarded as a relevant residential property in relation to six consecutive liability dates commencing with the first liability date on or before which, in so far as it relates to a property referred to in subsection (1), the notification referred to in subsection (1) has been issued, where that first liability date falls on or after the date of the making of the Remediation of Dwellings Damaged by the Use of Defective Concrete Blocks Regulations 2023 (S.I. No. 347 of 2023).

• (3) In this section—

"Act of 2022" means the Remediation of Dwellings Damaged by the Use of Defective Concrete Blocks Act 2022;

"damage threshold" has the meaning assigned to it by section 15(1) (a) of the Act of 2022;

"defective concrete blocks" has the meaning assigned to it by the Act of 2022.]

PART 3 Liable Person

11. Liable persons.

11.— (1) Subject to the provisions of this section, a person who holds any estate, interest or right in a relevant residential property entitling the person to—

• (a) the immediate possession of such property for a period that may equal or exceed 20 years, or

• (b) the receipt of rents or profits of such property for a period that may equal or exceed 20 years,

shall, for the purposes of this Act, be a liable person in relation to that property.

• F40[(1A) Where—

• (a) a local authority or an approved housing body enters into a lease in relation to a relevant residential property, and

• (b) the terms of the lease are such that the local authority or the approved housing body, as the case may be, would, but for this subsection, be the liable person in relation to the property,

the lessor shall be the liable person in relation to the property.]

• (2) If—

• (a) 2 or more persons each have an equal estate, interest or right in a relevant residential property that entitles each of them to the possession or receipt referred to in subsection (1) (a) or (b), all of those persons shall, for the purposes of this Act, be liable persons in relation to that property, or

• (b) 2 or more persons have unequal estates, interests or F41[rights in a relevant residential property], such or so many of those persons as have an estate, interest or right in the property that, as against the estate, interest or right of the other or others, is the minimum estate, interest or right giving rise, in the circumstances, to an entitlement to the possession or receipt referred to in subsection (1) (a) or (b) shall, for the purposes of this Act, be the liable person or persons in relation to that property.

• (3) Without prejudice to subsections (1) and (2), the following persons shall, for the purposes of this Act, be liable persons in relation to a relevant residential property (the “property”)—

• (a) a person having an equitable or beneficial estate, interest or right in the property that entitles the person to the possession or receipt referred to in subsection (1) (a) or (b),

• (b) a trustee that holds the property by an estate, interest or right in the property that entitles the trustee or a beneficiary to the possession or receipt referred to in subsection (1) (a) or (b),

• (c) a trustee or other person having a power to appoint in the property, an estate, interest or right that entitles a person to the possession or receipt referred to in subsection (1) (a) or (b),

• (d) a person having an exclusive right of residence in the property for—

• (i) his or her life or the life or lives of one or more others, or

• (ii) a period that may equal or exceed 20 years,

• (e) the personal representative of the estate of a person who was a liable person by virtue of any of the preceding provisions of this section,

• (f) a person occupying the property with F42[a prima facie right to apply] to be registered, pursuant to the Registration of Title Act 1964, in respect of any estate, interest or right that would entitle the person to the possession or receipt referred to in subsection (1) (a) or (b).

• (4) For the avoidance of doubt—

• (a) in a case where a person is a trustee as referred to in subsection (3) (b), that person shall, for the purposes of this Act, be a liable person in relation to the relevant residential property concerned notwithstanding that the one or more beneficiaries under the trust is or are, for the purposes of this Act, also a liable person or persons in relation to that property, and

• (b) a mortgagee not in possession of the relevant residential property concerned shall not, for the purposes of this Act, be a liable person in relation to that property.

• (5) The circumstance of a person’s holding a relevant residential property under a periodic tenancy, under a Part 4 tenancy or a further Part 4 tenancy under the Residential Tenancies Act 2004 or under any other tenancy not of a term certain, which circumstance, if it were to endure, could result in the person’s being in possession of that property for 20 or more years, does not operate to render him or her a liable person, for the purposes of this Act, in relation to that property.

• F43[(5A)
• (a) Subject to paragraph (b), where—

• (i) at any time on or after the lapse of 12 months from the death of a person (the "deceased") a person occupies or receives the rents or profits from a relevant residential property comprised in the estate of the deceased (and whether or not such occupation or receipt by that person also occurred before that lapse), and

• (ii) during that period of 12 months no grant of representation in respect of the deceased’s estate has been made,

then, unless and until a grant of representation is made in respect of that estate, the person shall be deemed to be a liable person in relation to that relevant residential property for so long as such occupation or receipt by the person in relation to that property continues.

• (b) This subsection shall not apply to a case in which the deceased died testate leaving an executor surviving him or her.]

• (6) The absence of documentary evidence, or the demonstration by or on behalf of a person (the “disputant”) of the absence of documentary evidence, of title to property shall, not of itself, preclude—

• (a) the making of an estimate or assessment to local property tax in relation to that property or, as the case may be, the making of an estimate or assessment to such tax on the disputant in relation to that property, or

• (b) the making of a finding that a person or, as the case may be, the disputant is, for the purposes of this Act, a liable person in relation to that property.

12. F44[Occupation or receipt of rents or profits as evidence of liability.

12.— (1) It shall be presumed, until the contrary is proved, that a person who is in occupation of a relevant residential property, or is in receipt of the rents or profits therefrom, is a liable person in relation to it.

• (2) In administering this Act generally or in exercising any power to make a Revenue estimate or a Revenue assessment or to require the delivery of a return in relation to any relevant residential property or in exercising any other power thereunder, the Revenue Commissioners shall not be required firstly to inquire into the title to, or any estate, interest or right in, any particular residential property.]

PART 4 Charging Provisions

13. Valuation date.

13.— (1) In this Act the date by reference to which the chargeable value of a relevant residential property is to be established is referred to as the valuation date.

• F45[(1A) In this Act, a period of years referred to in paragraph (a), (b), (c) or (d) of subsection (2) is referred to as a valuation period.]

• F46[(2) The valuation date in relation to a relevant residential property shall be—

• (a) 1 May 2013 for the years 2013 to 2021,

• (b) 1 November 2021 for the years 2022 to 2025, F47[…]

• F45[(c) 1 November 2025 for the years 2026 to 2030, and]]

• F48[(d) for each consecutive 5-year period after the year 2030, 1 November in the year preceding the first year of the particular 5-year period.]

• (3) The Minister may, by order, alter the valuation date referred to in subsection (2).

F49[Valuation of properties completed or refurbished after valuation date

13A.— Where, on a date that is between two consecutive valuation dates, a building becomes a residential property, its chargeable value shall be the value that the building would have had on the preceding valuation date if it had been a residential property on that date.]

14. Change of liable person between consecutive valuation dates.

14.— (1) F50[F51[Subject to subsections (1B) and section 35(5A)] (inserted by the Finance (Local Property Tax) (Amendment) Act 2013), where] the person who is a liable person in respect of a relevant residential property changes in the period between two consecutive valuation dates, the chargeable value, as stated in or ascertained for the purposes of a self-assessment or a Revenue assessment in relation to the property by reference to the first valuation date, shall continue to apply until the next valuation date.

• F52[(1A)
• (a) Where subsection (1) applies, the person who was the liable person before the change referred to in that subsection shall provide the person who is the liable person following that change with any relevant information or documentation in the knowledge or possession of that person in relation to the first valuation date (as referred to in that subsection) and the relevant residential property before that change occurs.

• (b) The information or documentation that is relevant in relation to the matters referred to in paragraph (a) shall include the following information or documentation—

• (i) the chargeable value at that valuation date included in a return,

• (ii) a return, or

• (iii) where no return was prepared and delivered to the Revenue Commissioners, any Revenue estimate made under section 47.]

• F53[(1B) Where—

• (a) the person who was the liable person in relation to a relevant residential property before the change referred to in subsection (1) was a local authority or an approved housing body, and

• (b) the person who is the liable person in relation to the relevant residential property after the change referred to in subsection (1) is neither a local authority nor an approved housing body,

subsection (1) shall not apply.]

• (2) Other than in the case of a residential property referred to in section 8, where a property is not a relevant residential property on 1 May 2013 F54[…], it shall not be treated as a relevant residential property until the next valuation date.

15. Valuation in accordance with Revenue guidelines.

15.—F55[…]

15A. F56[Property adapted for use by disabled persons.

15A.—(1) Subject to subsections (2) to (5), where a relevant residential property has been adapted for the purposes of rendering it more suitable for the accommodation of a person who has a disability (within the meaning of section 2 of the Disability Act 2005), section 16(1) shall apply as if the reference in that provision to the chargeable value of a property were a reference to the chargeable value of the property as reduced by F57[€105,000].

• (2) Subsection (1) shall not apply unless—

• F58[(a) either—

• (i) a grant in respect of the cost of the work referred to in subsection (1) was paid under either—

• (I) the Housing (Adaptation Grants for Older People and People with a Disability) Regulations 2007 (S.I. No. 670 of 2007), or

• (II) Regulation 4 of the Housing (Disabled Persons and Essential Repairs Grants) Regulations 2001 (S.I. No. 607 of 2001),

or

• (ii) a grant referred to in subparagraph (i) was not paid and the Revenue Commissioners confirm in writing, under subsection (4A), the reduction in the chargeable value of the property,]

• (b) on completion of the adaptation, the relevant residential property is occupied by the person who has the disability as his or her sole or main residence, F59[…]

• F60[(bb) the chargeable value of the relevant residential property is increased as a result of the adaptation referred to in subsection (1), and]

• (c) the liable person in relation to the adapted property notifies the Revenue Commissioners in writing of the amount of the chargeable value attributable to the adaptation and submits any relevant documentation, F61[including, where such a grant was paid,] that relating to the payment of a grant under the Regulations referred to in paragraph (a).

• F62[(3) The maximum amount by which the chargeable value of a relevant residential property may be reduced for the purposes of subsection (1) shall be F57[€105,000].

• (4) The increase in the chargeable value of the relevant residential property as a result of the adaptation referred to in subsection (1) shall be established on completion of that adaptation.]

• F63[(4A)
• (a) Where subparagraph (ii) of subsection (2) (a) applies, a liable person may make an application to the Revenue Commissioners for confirmation in writing, in relation to a relevant residential property referred to in subsection (1), of the reduction in the chargeable value of the property.

• (b) For the purpose of an application under paragraph (a), the Revenue Commissioners may specify the form of an application, and may require that the following information is provided to them:

• (i) details of the residential property;

• (ii) a description of the adaptation referred to in subsection (1);

• (iii) the cost of the adaptation;

• (iv) the date of completion of the adaptation;

• (v) the chargeable value attributable to the adaptation;

• (vi) any other particulars the Revenue Commissioners may reasonably require for the purpose of considering the application.

• (c) For the purpose of an application under paragraph (a), the Revenue Commissioners may also require that the following information is provided by the general practitioner of the person who has a disability:

• (i) the nature and extent of the disability;

• (ii) the extent to which the disability affects the person’s mobility;

• (iii) the reason the general practitioner considers the adaptation to have been necessary;

• (iv) any other particulars the Revenue Commissioners may reasonably require for the purpose of considering the application.

• (d) No confirmation shall be given by the Revenue Commissioners on an application under paragraph (a) unless they are satisfied that—

• (i) a relevant residential property has been adapted for the purposes specified in subsection (1), and

• (ii) subparagraph (i) of subsection (2) (a) does not apply.

• (e) In this subsection “general practitioner”, in relation to a person who has a disability, means the medical practitioner, for the time being registered in the register of medical practitioners established under section 43 of the Medical Practitioners Act 2007, who provides a general practitioner medical service to the person who has a disability.

• (4B) For the purposes of subsection (4A), the Revenue Commissioners shall publish guidelines in relation to—

• (a) the manner in which an application is to be made,

• (b) the information or documentation to be furnished in relation to the property and the person who has a disability in support of the application, and

• (c) any other information that the Revenue Commissioners consider to be relevant for the purpose of considering the application.]

• (5) Subsection (1) shall cease to apply on the sale (within the meaning of section 125) of the adapted property unless the person with the disability continues to occupy that property as his or her sole or main residence.]

16. Charge to local property tax.

16.— (1) F64[Subject to and in accordance with the provisions of this Act,] commencing with the year 2013, there shall be charged, levied and paid a tax to be known, and which is referred to in this Act, as “local property tax” in respect of the chargeable value of a relevant residential property.

• (2) Subject to subsection (4), the local property tax shall be payable by the person who is the liable person in relation to the relevant residential property.

• (3) Where more than one person is a liable person in relation to a relevant residential property, those persons shall be jointly and severally liable for the local property tax payable in respect of the property.

• (4) Notwithstanding subsection (2), local property tax may be paid by another person on behalf of a liable person.

17. Amount of local property tax.

F65[17.—(1) In this section, a reference to the number of the band into which a relevant residential property falls is a reference to the number specified in column (1) of the Table to this section opposite the valuation band specified in column (2) of that Table into which the chargeable value (rounded down to the nearest euro) of the property falls.

• (2) Where a relevant residential property falls into band 1, the amount of the local property tax to be charged in respect of the chargeable value of that property shall be F66[€95].

• (3) Where a relevant residential property falls into band 2, the amount of the local property tax to be charged in respect of the chargeable value of that property shall be F66[€235].

• (4) Where a relevant residential property falls into any of the bands 3 to 11, the amount of the local property tax to be charged in respect of the chargeable value of that property shall be the amount represented by A in the formula—

A=B*C

where

B is the mid-point, specified in column (3) of the Table to this section opposite the valuation band specified in column (2) of that Table into which the chargeable value (rounded down to the nearest euro) of the property falls, and

C is F66[0.000906].

• (5) Where a relevant residential property falls into any of the bands 12 to 19, the amount of the local property tax to be charged in respect of the chargeable value of that property shall be the amount represented by A in the formula—

A=(BC)+[(D-B)E]

where

B is F66[€1,260,000],

C is F66[0.000906],

D is the mid-point, specified in column (3) of the Table to this section opposite the valuation band specified in column (2) of that Table into which the chargeable value (rounded down to the nearest euro) of the property falls, and

E is 0.0025.

• (6) Where the chargeable value of a relevant residential property exceeds F66[€2,100,000], the amount of the local property tax to be charged in respect of the chargeable value of that property shall be the amount represented by A in the formula—

A=(BC)+[(D-B)E]+(F*G)

where

B is F66[€1,260,000],

C is F66[0.000906],

D is F66[€2,100,000],

E is 0.0025,

F is that part of the chargeable value of the property that exceeds F66[€2,100,000], and

G is 0.003.

• (7) The amounts specified in columns (2) and (3) of the Table to this section are amounts in euro.

• (8) Where—

• (a) a local authority, or

• (b) an approved housing body,

is a liable person in relation to a relevant residential property, the property shall be deemed to fall into band 1.

F66[TABLE

Band number (1)	Valuation band (2)	Mid-point of valuation band (3)
1	1-240,000	-
2	240,001-315,000	-
3	315,001-420,000	367,500
4	420,001-525,000	472,500
5	525,001-630,000	577,500
6	630,001-735,000	682,500
7	735,001-840,000	787,500
8	840,001-945,000	892,500
9	945,001-1,050,000	997,500
10	1,050,001-1,155,000	1,102,500
11	1,155,001-1,260,000	1,207,500
12	1,260,001-1,365,000	1,312,500
13	1,365,001-1,470,000	1,417,500
14	1,470,001-1,575,000	1,522,500
15	1,575,001-1,680,000	1,627,500
16	1,680,001-1,785,000	1,732,500
17	1,785,001-1,890,000	1,837,500
18	1,890,001-1,995,000	1,942,500
19	1,995,001-2,100,000	2,047,500]]

18. No aggregation of chargeable values.

18.— Where a person is chargeable to local property tax in respect of more than one relevant residential property, the amount of local property tax chargeable is to be determined for each property in accordance with section 17.

19. Local adjustment factor.

19.— In section 20—

• F67[(a) the following are referred to as the "basic rate":

• (i) each of the rates represented by—

• (I) "C" in the formulae in subsections (4), (5) and (6) of section 17,

• (II) "E" in the formulae in subsections (5) and (6) of section 17, and

• (III) "G" in the formula in subsection (6) of section 17;

• (ii) each amount of local property tax referred to in subsection (2) and (3) of section 17, and]

• (b) the percentage specified in a resolution under section 20 as the percentage by which the basic rate should stand varied is referred to as the “local adjustment factor”.

20. Power of elected members of local authority to vary basic rates.

20.— (1) In this section—

F68[…]

“Minister” means F69[the Minister for Housing, Local Government and Heritage].

• (2) Where the passing of such a resolution is a reserved function F70[(within the meaning of the Local Government Act 2001, as amended by the Local Government Reform Act 2014)] of a local authority, a local authority may pass a resolution that the basic rate should F71[, for a period specified in the resolution and with effect from the date specified in section 21(2) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013),] stand varied (either upwards or downwards) by a specified percentage in respect of relevant residential properties situated in the local authority’s functional area.

• F71[(2A) In making a decision as to whether to pass such a resolution as is referred to in subsection (2) or as to the percentage that should be specified in it, a local authority shall, in addition to the matters (if any) specified under subsection (6) (a) have regard to—

• (a) the local authority’s estimation of the income it will receive and the expenditure it will incur in the period for which the varied rate is to have effect,

• (b) the financial position of the local authority, including the amounts standing as its accumulated assets and liabilities not less than one month before the date on which it is proposed to pass the resolution, and

• (c) the local authority’s estimation of the financial effect of the varied rate on the economy of its functional area, including on those persons who will be liable to pay local property tax.]

• (3) Where a local authority passes a resolution under subsection (2), F72[the amount of the local property tax referred to in subsection (2) and (3) of section 17 and the rate of local property tax], in respect of relevant residential properties situated in the local authority’s functional area, shall be F71[, for the period specified in the resolution and with effect from the date specified in section 21(2) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013),] the basic rate, increased or decreased, as the case may be, by the local adjustment factor.

• (4) Where a local authority passes a resolution under subsection (2), it shall notify the Minister in writing that it has passed the resolution and of the local adjustment factor.

• F73[(5) The local adjustment factor shall not—

• (a) increase the basic rate by more than 25 per cent, or

• (b) decrease the basic rate by more than 15 per cent.]

• (6) The Minister may make regulations with respect to the setting of the local adjustment factor and those regulations may, in particular and without prejudice to the generality of the foregoing, include provision for—

• (a) specifying the matters to which a local authority must have regard when setting a local adjustment factor in respect of a liability date,

• (b) the public consultation process that must be followed by a local authority before that factor is set by it (including publication of its proposal with respect to the factor in one or more newspapers circulating in its functional area),

• (c) the nature and extent of consultation with other persons,

• (d) the persons who must be informed when a local adjustment factor is set,

• (e) any other procedural matter which the Minister may deem necessary.

21. Notification of local adjustment factor to the Revenue Commissioners.

F74[21.— (1) Where a local authority passes the resolution referred to in section 20(2), it shall notify the Revenue Commissioners of the percentage by which the basic rate is to be varied, and—

• (a) the notification shall be sent to the Revenue Commissioners in the form and manner specified by them, and

• F75[(b) the notification referred to in paragraph (a) shall be sent to the Revenue Commissioners in the year in which the resolution is passed, on or before—

• (i) in a year in which a valuation date occurs, 31 August in that year, and

• (ii) in any other year, 15 October in that year.]

• (2) Where a local authority complies with subsection (1), the varied rate shall take effect from the liability date in the year in which the notification is sent to the Revenue Commissioners.]

PART 5 Care and Management

22. Care and Management of local property tax.

22.— Local property tax shall be under the care and management of the Revenue Commissioners and Part 37 of the Act of 1997 shall apply to local property tax as it applies to income tax, corporation tax and capital gains tax.

23. Delegation of acts and functions of Revenue Commissioners.

23.— (1) Subject to subsection (2), any act to be performed or function to be discharged by the Revenue Commissioners which is authorised by this Act may be performed or discharged by any one or more of their officers acting under their authority.

• (2) The general delegation referred to in subsection (1) shall not apply in the case of―

• (a) the authorisation of Revenue officers to perform any acts or functions that require authorisation by the Revenue Commissioners, and

• (b) the making of regulations under this Act by the Revenue Commissioners.

24. Electronic means.

24.— (1) The delegation of acts and functions of the Revenue Commissioners referred to in section 23 may, if appropriate, be performed or discharged through such electronic means as the Revenue Commissioners may put in place or approve for the time being for any such purpose.

• (2) Any act that the Revenue Commissioners require a person to perform under this Act may be performed by electronic means where this facility is made available by the Revenue Commissioners.

• (3) Any document, including a certificate, notice, F76[notification, direction, statement, declaration, claim], form or return, authorised or required to be sent or given under this Act may be sent by post or by electronic means.

25. Combined forms.

25.— Any document, including a certificate, notice, notification, form or return, relating to local property tax may be combined with such a document relating to any other tax, charge, levy or duty under the care and management of the Revenue Commissioners and any document so combined may be modified by the Revenue Commissioners accordingly in relation to its application to local property tax and other tax, charge, levy or duty or to local property tax only or to those taxes, charges, levies or duties only, as the case may be.

26. Repayment of local property tax.

26.— (1) Subject to the provisions of this section, where a person has, in respect of a liability date, paid, whether directly or by deduction, an amount of local property tax which is not due from that person or which, but for an error or mistake in a return or statement made by the person for the purposes of an assessment to local property tax, would not have been due from the person, the person shall be entitled to repayment of the local property tax so paid.

• (2) The Revenue Commissioners shall not make a repayment of the local property tax referred to in subsection (1) unless—

• (a) a claim for repayment has been made to them,

• (b) the claim for repayment referred to in paragraph (a) is made within 4 years after the end of the year in which the liability date in respect of which the payment was made falls,

• (c) a true and complete return has been prepared and delivered under Part 7, and

• (d) all the information that the Revenue Commissioners may reasonably require to enable them determine if and to what extent a repayment to local property tax is due to the person has been provided to them.

• (3) Where the Revenue Commissioners make a repayment of local property tax, they may repay any such amount directly into an account, specified by the person to whom the amount is due, in a financial institution.

• (4) Where a liable person is aggrieved by a decision of the Revenue Commissioners on a claim to repayment by the person, insofar as the decision is made by reference to any provision of this section, the person may appeal F77[the decision to the Appeal Commissioners, in accordance with section 949I of the Act of 1997, within the period of 30 days after the date of the notice of that decision].

PART 6 The Register

27. The register.

27.— (1) The Revenue Commissioners shall establish and maintain a register of residential properties and associated liable persons in the State (referred to in this Act as the “register”).

• (2) The Revenue Commissioners―

• (a) notwithstanding anything in sections 28 and 29, may enter in the register such particulars in relation to a residential property and its associated liable persons as they consider appropriate, and

• (b) may assign a unique identification number to each residential property in the register.

• (3) Where particulars that the Revenue Commissioners have entered in the register under subsection (2) are proved not to be true, the Revenue Commissioners shall amend those particulars, or delete them from the register, as the case may be, accordingly.

28. Obligation to register.

28.— Subject to sections 29 and 31, every person who is a liable person shall be required to register as such with the Revenue Commissioners and for this purpose shall send to the Revenue Commissioners a statement in the form specified by the Revenue Commissioners of particulars relating to the person and the relevant residential property in relation to which the person is a liable person and those particulars may be entered in the register.

29. Registration by delivery of return.

29.— The requirement under section 28 for a liable person to register with the Revenue Commissioners shall be regarded as satisfied where the particulars referred to in that section are included in a return made by the person to them under this Act.

30. Notification of changes.

30.— Where a change occurs in the particulars referred to in section 28, the liable person referred to in that section shall as soon as may be after the change occurs, notify the Revenue Commissioners of the revised particulars.

31. Joint owners of property.

31.— Notwithstanding section 28, where two or more persons are liable persons in relation to a relevant residential property, and the designated liable person (as that expression is to be read by virtue of Part 7) has registered under section 28, the other liable person or persons, as the case may be, shall not be obliged to comply with section 28.

32. Evidence in legal proceedings.

32.— In any legal proceedings, a certificate signed by a Revenue officer that states—

• (a) particular matters as being matters entered in the register, or

• (b) that particulars are not, or were not at any time, entered in the register,

shall, without proof of the signature of the officer purporting to sign the certificate be evidence, unless the contrary is proved, of the matter or matters stated in the certificate.

PART 7 Returns

33. Issue of notice by Revenue requiring returns to be made.

33.— (1) The Revenue Commissioners may require a person, by notice, to prepare and deliver to them, by the date specified in the notice, a return in such form as they may specify where—

• (a) the person is a liable person in relation to a relevant residential property which is entered in the register, or

• (b) they have reason to believe that the person may be a liable person.

• (2) Nothing in this Part shall operate so as to require a liable person to deliver a return on a date earlier than the return date that applies to the return.

34. Claim that person not a liable person.