Local Government Rates and Other Matters Act 2019

1. Interpretation

1. In this Act—

“Act of 2000” means the Planning and Development Act 2000;

“Act of 2001” means the Local Government Act 2001;

“Act of 2014” means the Local Government Reform Act 2014;

“Act of 2015” means the Valuation (Amendment) Act 2015;

F1["Act of 2024" means the Planning and Development Act 2024]

“annual rate on valuation” means the rate determined by the local authority concerned as the rating authority pursuant to section 3;

“enactment” has the same meaning as it has in the Interpretation Act 2005;

“liable person” shall be construed in accordance with section 4;

“local authority” has the same meaning as it has in the Act of 2001;

“local financial year” has the same meaning as it has in section 96 of the Act of 2001;

“Minister” means the Minister for Housing, Planning and Local Government;

“occupier” has the same meaning as it has in the Valuation Act 2001;

“owner” in relation to a relevant property, means a person (other than a mortgagee not in possession) who, whether in that person’s own right or as trustee or agent for any other person, is entitled to receive the rent of the property or, where the property is not let, would be so entitled if it were so let;

“prescribed” means prescribed by regulations made by the Minister;

“rate” has the meaning assigned to it by section 4;

“rating authority” has the same meaning as it has in the Act of 2001;

“rating authority area” has the same meaning as it has in the Valuation Act 2001;

“ratepayer”, in relation to a relevant property, means a person required to pay rates on that property;

“relevant property” has the same meaning as it has in the Valuation Act 2001;

“valuation” shall be construed in like manner to the manner in which the definition of “value” in the Valuation Act 2001 provides that it shall be construed.

2. Construction of references to annual rate on valuation

2. References to an annual rate on valuation contained in any statute or instrument made under a statute shall be construed as references to an annual rate on valuation within the meaning of section 1.

3. Annual rate on valuation

3. At a local authority budget meeting, held under section 103 of the Act of 2001, to consider a draft local authority budget prepared in accordance with section 102 of that Act, the local authority shall, subject to section 6, by resolution determine, in accordance with the local authority budget adopted under section 103 of the said Act, the annual rate on valuation applicable in the calculation of the amount of the rate under section 4.

4. Rate to be levied on occupiers of relevant property

F2[4.(1) Subject to this section, in each local financial year, each rating authority shall, in accordance with the provisions of this section, impose and collect a charge (in this Act referred to as "a rate") levied in respect of a relevant property included in—

(a) an existing valuation list for the rating authority’s area, or

(b) the valuation list published under section 23 of the Act of 2001 in the rating authority area of that authority.

(2) The amount of the rate so levied shall be calculated in accordance with the following formula:

A x B on C

where—

A is the valuation of the relevant property,

B is the annual rate on valuation determined by the rating authority concerned under section 3 for that year, and

C is the last day of the local financial year immediately preceding the local financial year to which the calculation relates.

(3) The rate calculated under this section shall be due and payable on the first day of the local financial year to which the rate applies.

(4) (a) Subject toparagraph (b), the following persons (in this Act referred to as a "liable person") are liable to pay the rate levied under this section:

(i) the occupier of the relevant property on the day specified insubsection (3);

(ii) if the relevant property is unoccupied on that day, the person who is for the time being entitled to occupy the property on that day.

(b) Where a rate has been levied in respect of a relevant property in any local financial year and the liable person to whom a rates bill has been given under this section ceases to be the liable person in respect of the relevant property before the end of that year and has not paid the rate so levied, such liable person shall be liable to pay that portion of the rate levied in respect of that part of that year during which he or she remained the liable person and the remaining portion of the rate shall be levied on any subsequent liable persons on a pro-rata basis in respect of that part of that year in respect of which they were such liable persons.

(5) (a) A rates bill stating the rate levied under this section shall be given by the rating authority concerned to a liable person—

(i) wheresections 3and4(1)and(2)apply,

(ii) where a valuation of a relevant property is amended pursuant to section 28 or 38 of the Act of 2001,

(iii) who is a subsequent liable person, or

(iv) in accordance withsubsection (6).

(b) The rates bill shall include the following information:

(i) the amount of the rate payable by the person to whom the rates bill is addressed;

(ii) the date by which the rate is due and payable and the manner in which it is to be paid;

(iii) the address of the relevant property;

(iv) the valuation of the relevant property;

(v) any other information considered necessary by the rating authority.

(6) A rates bill under this section shall be addressed to the liable person or subsequent liable person concerned by name and may be so served on or given to the person in one of the following ways:

(a) by delivering it to the person;

(b) by leaving it at the address at which the person ordinarily resides or, in a case in which an address for service has been furnished, at that address;

(c) by sending it by post to the address at which the person ordinarily resides or, in a case in which an address for service has been furnished, to that address;

(d) by electronic means, in a case in which the person has given notice in writing to the person serving or giving the notice or document concerned of his or her consent to the notice or document (or notices or documents of a class to which the notice or document belongs) being served on, or given to, him or her in that manner;

(e) in such other way as may be prescribed.

(7) Where the name of the liable person or subsequent liable person concerned cannot be ascertained by reasonable inquiry, a rates bill under this section may be addressed—

(a) to "the occupier", "the owner" or "the person liable to pay the rates bill", as appropriate, or

(b) in such other way as may be prescribed.

(8) A rate levied under this section shall be payable by a liable person or subsequent liable person in such manner and in respect of such period or periods as the rating authority concerned shall determine.

(9) Where—

(a) the valuation of a relevant property on the existing valuation list or the valuation list is amended pursuant to section 28 or 38 of the Act of 2001,

(b) a new relevant property is included on the existing valuation list or the valuation list on foot of a valuation carried out pursuant to section 28 or 38 of the Act of 2001, or

(c) a relevant property is excluded from the existing valuation list or the valuation list pursuant to section 28 or 38 of the Act 2001,

the rating authority may amend the amount of the rate calculated undersubsection (2)or levy a rate, or both, as appropriate, in respect of the relevant properties and specify the date (determined as prescribed) on and after which such amendment shall take effect.

(10) For the purposes of this section, a company registered under the Companies Act 2014 , or an existing company within the meaning of that Act, shall be deemed to be ordinarily resident at its registered office, and every other body corporate and every unincorporated body shall be deemed to be ordinarily resident at its principal office or place of business.

(11) In this section—

"Act of 2001" means the Valuation Act 2001;

"existing valuation list" has the same meaning as it has in the Act of 2001;

"subsequent liable person" means a subsequent liable person referred to insubsection (4)(b);

"valuation list" has the same meaning as it has in the Act of 2001.]

5. Rate Book

F3[5.(1) The contents of a rate book prepared by a local authority may be stored electronically.

(2) A book referred to in section 65 of the Poor Relief (Ireland) Act 1838 shall be deemed to be a rate book referred to insubsection (1)(in this subsection referred to as a "deemed rate book") and, where the deemed rate book is stored electronically, that shall be deemed to satisfy the requirements of that section in respect of the deemed rate book and notwithstanding any specific such requirements.]

6. Power to limit annual rate on valuation

6. (1) The Minister may give a direction in writing to a local authority before a budget meeting is held under section 103 of the Act of 2001 in relation to a local financial year specified in the direction, requiring that the annual rate on valuation determined by the local authority at that budget meeting be limited by reference to an amount, specified in the direction, and the local authority concerned shall comply with a direction given to it under this section.

(2) The Minister shall not give a direction under this section without first obtaining the consent of the Minister for Public Expenditure and Reform.

(3) The Minister may by direction in writing amend or revoke a direction under this section (including a direction under this subsection).

(4) Where a direction under this section is not complied with by the local authority concerned, the determination of the annual rate on valuation under section 3 shall not be invalidated but such determination shall have effect as if the amount specified in the direction were substituted for the annual rate on valuation so determined.

(5) The chief executive of a local authority shall—

(a) before the adoption by the local authority of the draft local authority budget relating to the local financial year specified in a direction under this section, prepare for the authority a statement indicating the effect of the direction on the draft local authority budget,

(b) in case a direction under this section is not complied with, as soon as may be certify in writing to the Minister the extent by which any limit specified in the direction is exceeded, and

(c) where the provisions of subsection (4) apply, as soon may be amend the relevant budget adopted by the authority so as to make it consistent with the direction (which amendment the chief executive is hereby authorised to make).

7. Discharge of rates by set-off

7. Where a sum is due to any person by a local authority and, at the same time, a sum is due to such local authority by such person in respect of rates the former sum may be set off against the latter either, as may be appropriate, in whole or in part.

8. Collection, care and management of rates

8. (1) All rates and interest imposed and payable to a local authority pursuant to this Act are placed under the care and management of the local authority concerned.

(2) It is a function of each local authority to collect rates and interest due to it under this Act and to deal with matters associated with such collection.

9. Provision for abatement of rates in respect of vacant properties

9. (1) In accordance with such regulations as may be made under this section, a local authority may make a scheme providing for the abatement by the authority of rates due to it by liable persons or classes of liable persons in respect of vacant properties of a class or classes for such period or periods of time as may be specified in the scheme.

(2) A scheme under this section shall be approved at the local authority budget meeting held under section 103 of the Act of 2001 concerning the local financial year to which the scheme shall apply and the scheme shall apply for the whole of that local financial year.

(3) The Minister may make regulations for the purposes of this section and, in particular but without prejudice to the foregoing, regulations under this section may make provision in relation to all or any of the following matters:

(a) the specification of the maximum amount of abatement of rates that may be granted by a local authority under this section;

(b) the specification of the F4[…] valuation thresholds below which paragraph (a) shall not apply;

(c) the specification of the conditions and circumstances under which an abatement of rates may be granted;

(d) the specification of the financial considerations and administrative and other procedures to apply in relation to the making of a scheme by a local authority under this section;

(e) the public consultation process that must be followed by a local authority before a scheme under this section is approved;

(f) any other matters which appear to the Minister to be necessary or expedient for the purposes of this section.

(4) The making of a scheme under this section shall be a reserved function within the meaning of the Act of 2001.

(5) As soon as practicable after the making of a scheme under this section, a local authority shall publish on its website details of the scheme and procedure for the making of an application for an abatement of rates under the scheme.

(6) A liable person may apply to a local authority for an abatement of rates under a scheme made by that authority.

(7) An application under this section shall be in such form, and made in such manner as may be specified by the local authority concerned.

(8) It shall be a condition of every application for an abatement of rates under this section that the applicant shall furnish all information which the local authority concerned may require in connection with the consideration of the application.

(9) A local authority may refuse an application for an abatement of rates under this section if the application does not comply with subsection (7) or(8).

(10) F4[…]

(11) Where a scheme made by a local authority provides for an amount of abatement of rates that is lower than the maximum amount specified in regulations made by the Minister under this section, any additional income accruing to the local authority shall—

(a) be added to the general municipal allocations of the municipal districts in the local authority concerned, or

(b) where the local authority concerned consists of one municipal district or none, be added to the budget of the authority.

(12) In this section—

“general municipal allocation” means discretionary funding which is made available to municipal district members for allocation in the draft budgetary plan referred to in section 102 of the Act of 2001;

“municipal district” shall be construed in accordance with section 22A of the Act of 2001;

“vacant property” means a property which is unoccupied—

(a) for the purpose of the execution of additions, alterations (including demolition or redevelopment) or repairs thereon, or

(b) because the liable person is bona fide unable to obtain a suitable tenant at a reasonable rent therefor.

10. Database of Relevant Properties

10. (1) Each local authority shall, as soon as may be after the commencement of this section, cause to be established and maintained a database of information F5[(which may consist of more than one database)] to be known as the Database of Relevant Properties (in this Act referred to as “the database”).

(2) The database shall include the following information in respect of each relevant property:

(a) the name of the occupier of the relevant property;

F5[(aa) if the relevant property is unoccupied, if known, the name of the person who is for the time being entitled to occupy the relevant property;]

(b) the address of the relevant property;

(c) any unique reference number assigned in respect of the relevant property;

(d) F5[to the extent known,] the nature of the business undertaken at the relevant property;

(e) any other information in relation to the property that is considered appropriate by a local authority for the purposes of the performance of its functions under this Act.

F5[(2A) (a) A liable person in respect of a relevant property shall, upon becoming aware that any particular entered in the database in respect of him or her or the relevant property is incorrect or has ceased to be correct, not later than 10 working days after becoming so aware, give notice in writing of that incorrection or cessation of correction, as the case may be, to the local authority together with such other (as is reasonable in all the circumstances of the case) information in respect thereof as will enable the local authority to perform its function undersubsection (3)in respect of that particular.

(b) A liable person who, without reasonable excuse, contravenesparagraph (a)shall be guilty of an offence and shall be liable, on summary conviction, to a class A fine.]

(3) A local authority shall, upon becoming aware that any particular entered in the database maintained by it under this section is incorrect or has ceased to be correct, make such alterations in the database as it considers necessary.

(4) A local authority may delegate its functions under this section to the Local Government Management Agency established by the Local Government Management Agency (Establishment) Order 2012 (S.I. No. 290 of 2012) (in this section referred to as “the board”).

(5) Where a delegation is made by a local authority to the board under subsection (4)—

(a) the board shall perform the functions concerned in accordance with any limitations specified in the delegation as to the area in which, period in which, or extent to which it is to perform those functions,

(b) a provision of or under this Act or any other enactment (whether passed or made before or after the passing of this Act) that vests functions in the local authority or regulates the manner in which any function is to be performed shall, if and in so far as it is applicable to the delegated function, have effect for the purposes of the performance of that function by the board, with the substitution of the board for the local authority, and accordingly references in any such provision to a local authority shall for the purposes of the performance of the delegated function by the board be construed as references to the board.

(6) A local authority shall pay such fees and expenses (if any) to the board in respect of the performance by it of functions delegated under this section as may be prescribed.

(7) A delegation under this section may be revoked in whole or in part.