Finance (Local Property Tax) Act 2012

147A.—For the purposes of this Part, any assessment that can no longer be varied by the Appeal Commissioners or by an order of a court shall be sufficient evidence of the amount of local property tax payable in respect of a relevant residential property.]

148. Application of certain provisions of the Act of 1997.

148.— The following sections of the Act of 1997 shall apply, with any necessary modifications, to penalties under this Act as they apply to penalties under Part 47 of the Act of 1997—

(a) section 1059, in relation to the assessment and collection of a penalty as if it were an amount of tax,

(b) section 1062, in relation to proceedings where the penalty recoverable cannot be definitely ascertained,

(c) section 1063, in relation to the time limit for recovery of penalties,

(d) section 1065, in relation to the mitigation and application of penalties,

(e) section 1066, in relation to false evidence being punishable as for perjury,

(f) section 1067, in relation to the admissibility of statements and documents in criminal and tax proceedings, and

(g) section 1068, in relation to a failure to act within the time required by the Revenue Commissioners.

149. Interest on overdue tax.

149.— (1) Subject to subsection (4), any local property tax payable by—

(a) a liable person, or

(b) a person who is directed by the Revenue Commissioners to deduct local property tax under Chapter 1, 2 or 3, as the case may be, of Part 10,

shall carry interest from—

(i) the date on which the tax is payable, or

(ii) the last day of the period within which the tax is payable,

until payment and the amount of that interest shall be determined in accordance with subsection (2).

(2) The interest referred to in subsection (1) shall be determined by using the following formula:

T x D x R

where—

T is the local property tax payable which remains unpaid,

D is the number of days (including part of a day) in the period during which the local property tax remains unpaid, and

F164[R is the rate, represented by P in the formula T x D x P insubsection (2) (c)ofsection 1080of theAct of 1997, that would apply under that formula if the local property tax payable was tax, within the meaning of that section, and the period during which the local property tax remains unpaid was the period of delay, within the meaning of that section.]

(3) The interest payable under this section—

(a) shall not be allowed as a deduction in computing any income, profits or losses for any of the purposes of the Tax Acts,

(b) may be collected and recovered in like manner as an amount of local property tax,

(c) shall be payable to the Collector-General, and

(d) shall be deemed to be a debt due to the Minister for the benefit of the Central Fund.

(4) Where a liable person—

(a) elects for a method of payment in a return, and

(b) pays the amount of local property tax in the self-assessment in the return in accordance with that method,

interest shall not be charged.

150. Repayment of interest.

150.— Where, after interest has been paid in relation to a payable amount of local property tax, the payable amount is reduced—

(a) an appropriate adjustment shall be made of the amount of interest payable, and

(b) subject to section 960H of the Act of 1997 (as applied by section 120), a repayment shall be made of interest previously paid of such an amount as is necessary to secure that the total sum, if any, paid or payable in relation to local property tax is the same as it would have been if the amount by which the local property tax is reduced had never been due and payable.

PART 15 Information Required by the Revenue Commissioners

151. Information to be provided to the Revenue Commissioners.

151.— (1) Notwithstanding any enactment or rule of law, the Revenue Commissioners may, by notice in writing, request a relevant person to provide them with such information as is in the possession or control of the relevant person as the Revenue Commissioners may reasonably require for the purposes of—

(a) establishing, maintaining and ensuring the accuracy of the register referred to in section 27, and

(b) the administration of local property tax.

(2) Where the Revenue Commissioners make a request under subsection (1), the relevant person to whom the request is given shall provide such information as may be specified in the notice within the time limit specified in the notice.

(3) The information which the Revenue Commissioners may request are details in the possession or control of the relevant person of the address or addresses, as the case may be, of residential properties, and in relation to each residential property—

(a) the name of the occupier,

(b) the name of the owner,

(c) the address contained in any geodirectory maintained by any relevant person or such other information as may allow the location of the property to be established,

(d) any unique identification number which the relevant person has assigned to the property or, as the case may be, to any meter or other device located in the property or to the occupier or owner of that property, and

(e) information in relation to the size and type of the property.

(4) The information to be provided by a relevant person under subsection (2) shall be provided in such form and manner as may be specified by the Revenue Commissioners.

(5) Where a relevant person has been requested by notice under subsection (1) to provide information to the Revenue Commissioners and the person fails to provide the information requested—

(a) in the form and manner requested, and

(b) within the time limit specified in the notice,

that person shall be liable to pay a penalty of €100 for each day the failure continues after the time limit specified in the notice.

(6) Where the relevant person referred to in subsection (5) is a body of persons, the secretary shall be liable to pay a separate penalty to the penalty referred to in that subsection of €100 for each day the failure continues after the time limit specified in the notice or a total penalty of €3,000, whichever is less.

152. Information to be provided by the Revenue Commissioners.

152.— (1) Notwithstanding any enactment or rule of law, the Revenue Commissioners shall, upon a request from, and at such intervals as may be specified by the Minister for Finance or the Minister for the Environment, Community and Local Government, provide that Minister of the Government with such information other than taxpayer information within the meaning of section 851A of the Act of 1997 obtained by the Revenue Commissioners pursuant to this Act as that Minister of the Government may reasonably require for the purpose of enabling him or her to perform his or her functions.

(2) For the purposes of administering local property tax, the Revenue Commissioners may request the assistance of a local authority in identifying residential properties in its functional area and in verifying the accuracy of any information it holds in relation to such properties and, for this purpose and notwithstanding any other enactment or rule of law, they may provide a local authority with such information in relation to those properties as may reasonably be required for this purpose.

(3) The Revenue Commissioners shall not provide information in accordance with subsection (1) unless they are satisfied that the provision by them of information obtained by them pursuant to this Act to such person will assist the person in discharging a function conferred on, or delegated to, the person by or under any enactment.

153. Relevant persons.

153.— In this Part “relevant person” means—

(a) the Local Government Management Agency,

(b) the Property Registration Authority,

(c) the Private Residential Tenancies Board,

(d) the holder of a licence under section 14(1) of the Electricity Regulation Act 1999 to supply electricity or to discharge the functions of the operator of the distribution system,

(e) the holder of a natural gas licence under section 16(1) of the Gas (Interim) Regulation Act 2002,

(f) An Post,

(g) the Valuation Office,

(h) Ordnance Survey Ireland,

(i) the Minister for Social Protection,

(j) the Minister for Agriculture, Food and the Marine,

(k) the Minister for the Environment, Community and Local Government,

(l) the Minister for Communications, Energy and Natural Resources,

(m) the Minister for Transport, Tourism and Sport,

(n) a local authority,

(o) the Health Service Executive,

(p) the National Asset Management Agency, F165[…]

(q) the Sustainable Energy Authority of F166[Ireland,]

F167[(r) the Pryite Resolution Board,

(s) the Personal Injuries Assessment Board, or

(t) the Courts Service of Ireland.]

PART 16 Household Charge

154. Interpretation (Part 16).

154.— In this Part—

“liability to the household charge” means the amount of the payment provided for in section 3 of the Act of 2011 together with any late payment fee and late payment interest that is payable under section 7 of that Act that remain unpaid in respect of a relevant residential property;

“relevant person” means the person liable to pay the amount referred to in the immediately preceding definition.

155. Cessation of household charge.

155.— Section 3 of the Act of 2011 shall cease to apply in respect of any liability date occurring on or after 1 January 2013.

156. Arrears of household charge.

156.— (1) Where—

(a) a liability to the household charge is to be discharged by the relevant person making payment, on or before 30 April 2013, to the local authority in whose functional area the property is situated, and

(b) the amount that would be required to be paid, were section 7(1) of the Act of 2011 to apply and apart from this subsection, in order to discharge that liability would exceed €130,

then notwithstanding that section 7(1), the payment of €130 by the relevant person to that local authority, on or before the foregoing date, shall discharge that liability.

(2) Subsection (3) shall apply notwithstanding—

(a) any requirement under the Act of 2011 for a liability to the household charge to be discharged in favour of a local authority, or a relevant board (within the meaning of section 13 of that Act) in a case where one or more of a local authority’s functions have been delegated to such a board under section 13 of that Act, or

(b) the functions conferred by that Act on a local authority or such a board with respect to that charge’s collection,

where, on 1 July 2013, a household charge liability in respect of a residential property remains undischarged.

(3) Subject to subsection (5), any liability to the household charge that remains undischarged on 1 July 2013 shall—

(a) be treated as a charge of €200 to local property tax that is due and payable on that date, and

(b) cease to be treated as a household charge liability under the Act of 2011.

(4) The charge of €200 referred to in subsection (3) shall be payable to the Revenue Commissioners and all of the provisions of this Act that relate to the collection of local property tax shall apply to the charge as if it were an amount of local property tax.

(5) Subsection (3) shall not apply in respect of any liability to the household charge that is the subject of legal proceedings taken by a local authority or a relevant board under the Act of 2011 where those proceedings have been commenced before 1 July 2013 and are still in being on that date.

(6) Where a local authority is satisfied that all or any part of a liability to the household charge in respect of a residential property situated in the functional area of the local authority has not been discharged before 1 July 2013, it shall notify the Revenue Commissioners in writing of the address of the property and the name and address of the owner (within the meaning of the Act of 2011) of the property.

PART 17 Supplementary Provisions

157. Transfer of local property tax to the Local Government Fund.

F168[157.(1) The Minister shall pay from the Central Fund (or the growing produce thereof) into the Local Government Fund an amount equivalent to the local property tax paid into the Central Fund during the financial years 2014 to 2017.

(2) Notwithstanding section 960D of theTaxes Consolidation Act 1997, in each financial year commencing with the year 2018, the Revenue Commissioners shall pay into the Local Government Fund the local property tax received by them during that year.

(3) In this section "local property tax" includes any interest or penalties paid thereon.]

158. Amendment to the Act of 1997.

158.— The Act of 1997 is amended in the manner specified in the Schedule.

159. Extension of certain Acts.

159.— (1) Section 1 of the Provisional Collection of Taxes Act 1927 is amended by the insertion of ‘‘, local property tax’’ before ‘‘or any other levy or charge’’.

(2) Section 39 of the Inland Revenue Regulation Act 1890 is amended by the insertion of ‘‘local property tax ’’ before ‘‘residential property tax’’.