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LOCAL GOVERNMENT RATES AND OTHER MATTERS ACT 2019

Type Act
Publication 2019-07-11
Last updated 2025-12-31
State In force
Text Latest available text
Source Irish Statute Book
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articles 29

This is the most recent text the official source publishes. It is not a snapshot of the law as it stood on the date of each change.

6 amending acts · 2025-12-31, revised-IE-2019-act-24@2025-12-31

Act to revise the law relating to the collection of rates in relation to certain properties, to provide for the establishment and maintenance of a database of those properties in the State, to provide for the amendment and repeal of certain enactments; for purposes unconnected with the foregoing, to amend the Planning and Development Act 2000 and otherwise make provision in relation to certain regional spatial and economic strategies, and to amend the Residential Tenancies Act 2004 and the Residential Tenancies (Amendment) Act 2019; and to provide for related matters.

Reform history JSON API

An Act to revise the law relating to the collection of rates in relation to certain properties, to provide for the establishment and maintenance of a database of those properties in the State, to provide for the amendment and repeal of certain enactments; for purposes unconnected with the foregoing, to amend the Planning and Development Act 2000 and otherwise make provision in relation to certain regional spatial and economic strategies, and to amend the Residential Tenancies Act 2004 and the Residential Tenancies (Amendment) Act 2019; and to provide for related matters.

[11th July, 2019]

Be it enacted by the Oireachtas as follows:

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 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.

the rating authority may amend the amount of the rate calculated under subsection (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.

"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 in subsection (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.

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.

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.

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.

“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—

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”).

11. Duty to inform rating authority of transfer of relevant property

F6[11. (1) Where a person (in this subsection referred to as the "person concerned")—

the person concerned (or such other person as the person concerned has authorised in writing to act on his or her behalf for the purposes of this subsection) shall, not later than 10 working days after the date on which the person concerned falls within paragraph (a), (b) or (c), as the case may be, give notice in writing of that fact (and, where the person concerned falls within paragraph (a), particulars known (if any) to the person concerned of the name and address of any person who has become a liable person in respect of the relevant property upon the person concerned ceasing to be a liable person in respect of the relevant property) to the rating authority concerned and in the notice specify that date and the relevant property.

12. Interest on overdue rates

12. (1) Any rates levied by a rating authority in respect of a relevant property payable by a liable person under this Act shall carry interest from the first day of January in the year following the local financial year to which the rates relate until payment and the amount of that interest shall be determined in accordance with subsection (2).

T x D x R

where

T is the total amount of rates due and payable which remains unpaid,

D is the number of days (including part of a day) in the period during which the rates remain unpaid, and

R is F7[the prescribed rate or, if no rate is prescribed, the rate of 0.0219 per cent].

13. Payment of rates on sale of relevant property

F8[13. (1) The liable person in respect of a relevant property who proposes to sell the property shall, before the completion of the sale, pay to the local authority concerned any rates imposed under this Act and accrued interest which is due and payable in respect of that property—

or

14. Unpaid rates to be a charge on relevant property

14. (1) F9[Subject to subsection (2A), any] rates levied by a rating authority in respect of a relevant property payable under this Act and any interest referred to in section 12 which is due and unpaid by the owner of the relevant property F10[in the owner’s capacity as a liable person] shall be and remain a charge on the relevant property to which it relates.

15. Scheme for waiver of rates

15. (1) Subject to subsection (4) and in accordance with such regulations as may be made under this section, a local authority may make a scheme providing for the waiver by the authority of all or a portion of the rates due to it by ratepayers in order to support the following:

16. Authorised officers

16. (1) The chief executive of a local authority may appoint such and so many persons as he or she considers appropriate to be an authorised officer or authorised officers for the purposes of this Act.

17. Powers of authorised officers

17. (1) For the purpose of assessing an application under section 9, an authorised officer may—

and shall be liable, on summary conviction, to a class A fine or imprisonment for a term not exceeding 6 months or both.

18. Regulations

18. (1) The Minister may by regulations provide for any matter referred to in this Act as prescribed or to be prescribed.

19. Expenses

19. The expenses incurred by the Minister in the administration of the Act shall, to such extent as may be sanctioned by the Minister for Public Expenditure and Reform, be paid out of monies provided by the Oireachtas.

19A. F16[Construction of sections 65 and 106 of Poor Relief (Ireland) Act 1838

19A. With effect on and after the commencement of section 272 of the Historic and Archaeological Heritage and Miscellaneous Provisions Act 2023—

20. Amendment of Local Government (Financial Provisions) Act 1978

20. Section 10 of the Local Government (Financial Provisions) Act 1978 is amended in subsections (2)(a), and (3)(b)(ii) by the substitution of “section 3 of the Local Government Rates and Other Matters Act 2019” for “section 103(7)(b)(i) of the Local Government Act 2001”.

21. Amendment of Valuation Act 2001

21. The Valuation Act 2001 is amended—

  • “(11) The Commissioner shall, on a date that is not less than 3 months before the date on which he or she issues, in its final terms, under subsection (10), a global valuation certificate, issue a copy of that certificate, in the terms he or she proposes to so issue it under that subsection, to the undertaking concerned, relevant rating authorities and the Minister for Housing, Planning and Local Government and the Commissioner shall issue the notice referred to in subsection (12) to the undertaking concerned and that Minister of the Government.”,

“Power to limit rates income

56. (1) In this section—

‘appropriate year’ means the financial year immediately following the effective date in relation to the valuation list that, for the time being, stands published in respect of the area of the rating authority concerned;

‘consumer price index number’ means the All Items Consumer Price Index Number compiled by the Central Statistics Office;

‘consumer price index number relevant to the appropriate year’ means the consumer price index number most recently published by the Central Statistics Office before the effective date mentioned in the definition of ‘appropriate year’ in this subsection;

‘consumer price index number relevant to the preceding year’ means the consumer price index number lastly published by the Central Statistics Office before the day that falls 12 months before the day on which the consumer price index number referred to in the preceding definition is published;

‘preceding year’ means the financial year that immediately precedes the financial year mentioned in the definition of ‘appropriate year’ in this subsection.

  • (2) The Minister for Housing, Planning and Local Government shall, with the consent of the Minister for Finance, make an order requiring a rating authority to exercise its powers to make rates in such a manner as to secure that the total amount liable to be paid to it in respect of rates made by it in the appropriate year does not exceed an amount determined by the formula

(A x (B + C) +G) + (A x (H+I))

where

A is the figure specified in subsection (3),

B is the total amount liable to be paid to the rating authority in respect of rates levied by it in respect of relevant property on the existing valuation list (but excluding relevant property on the Central Valuation List in the preceding year), and

C is an amount determined by the formula

D x (E + F)

where

D is the annual rate on valuation that was levied by the rating authority for the preceding year pursuant to section 3 of the Local Government Rates and Other Matters Act 2019,

E is the aggregate valuation of relevant properties in the area that, pursuant to the exercise of a revision officer’s powers under section 28(4)(b) of this Act, were included on the valuation list for the preceding year, as that list was amended for that area in relation to those properties under section 28(10),

F is the aggregate of the increases, if any, in valuations for relevant properties in the area that occurred during the preceding year pursuant to the exercise of a revision officer’s powers under section 28(4)(a) and which exercise resulted in amendments to the valuation list for that preceding year in accordance with section 28(10),

G is an amount to be decided by the Minister in consultation with the Commissioner to represent, in so far as is reasonably practicable, the estimated reduction in the total amount liable to be paid to the rating authority in respect of rates in the appropriate year pursuant to the exercise of the Commissioner’s powers under section 38 so that any amendment of the valuation list pursuant to the Commissioner’s powers under section 38, does not affect the total amount liable to be paid to the rating authority in respect of rates in the appropriate year,

H is the total amount liable to be paid to the rating authority in respect of rates levied by it, in respect of relevant property on the Central Valuation List in the preceding year,

I is an amount determined by the formula

D x (J + K)

where

D is the annual rate on valuation that was levied by the rating authority for the preceding year pursuant to section 3 of the Local Government Rates and Other Matters Act 2019,

J is the aggregate of all global valuation amounts that have been apportioned to the relevant rating authority in accordance with section 53(8), and entered on the Central Valuation List pursuant to the exercise of the Commissioner’s powers under section 53(1) of this Act, during the preceding year, and which exercise resulted in amendments to the Central Valuation List for that preceding year in accordance with section 55,

K is the aggregate of the increases, if any, of the global valuation amounts that have been apportioned to the relevant rating authority in accordance with section 53(8), and entered on the Central Valuation List during the preceding year pursuant to the exercise of the Commissioner’s powers under section 53(6) and which exercise resulted in amendments to the central valuation list for that preceding year in accordance with section 55.

  • (3) The figure mentioned in subsection (2) is the quotient, rounded up to 3 decimal places, obtained by dividing the consumer price index number relevant to the appropriate year by the consumer price index number relevant to the preceding year.”.

22. Amendment of Act of 2014

22. The Act of 2014 is amended—

23. Certain regional spatial and economic strategies

23. (1) Notwithstanding paragraphs (a) and (b) of Article 2 of the Planning and Development (Amendment) Act 2018 (Commencement) Order 2019 (S.I. No. 133 of 2019)—

shall, in so far only as they apply in relation to a relevant instrument, be deemed never to have come into operation.

and

  • “(21) The Minister may, at any time, request the Office of the Planning Regulator to—

    • (a) advise him or her in relation to any matter in connection with a regional spatial and economic strategy or any report under this section, or

    • (b) prepare, and submit to the Minister, a report in relation to any such matter,

    and the Office of the Planning Regulator shall, within such period as the Minister shall specify, comply with that request.”,

and the said section 31A as so amended in relation to a relevant instrument is set out in the Table to this section.

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

“Act of 2018” means the Planning and Development (Amendment) Act 2018;

“relevant instrument” means—

“specified amendment” means the amendment of section 31A of the Act of 2000 specified in column (3) of Schedule 1 of the Act of 2018 opposite reference numbers 36, 37, 38, 39, 40, 43, 44 and 45 specified in column (1) of that Schedule.

TABLE

31A. (1) Where the Minister is of the opinion that—

the Minister may, in accordance with this section, for stated reasons direct a regional assembly or assemblies, as the case may be, to take such specified measures as he or she may require in relation to that plan.

or

he or she may, for stated reasons, appoint an inspector no later than 3 weeks after the date of receipt of the report under subsection (8).

and the Office of the Planning Regulator shall, within such period as the Minister shall specify, comply with that request.

24. Amendment of section 11 of Act of 2000

24. Section 11 of the Act of 2000 is amended—

25. Amendment of Residential Tenancies Act 2004

25. (1) The Residential Tenancies Act 2004 is amended—

  • “(a) to the rent first set under the tenancy of—

    • (i) a dwelling—

      • (I) in a protected structure or proposed protected structure within the meaning of the Planning and Development Act 2000, or

      • (II) that is such a structure,

      provided that no tenancy in respect of that dwelling subsisted during the period of one year immediately preceding the date on which the tenancy concerned commenced, or

    • (ii) any other dwelling, provided that no tenancy in respect of that dwelling subsisted during the period of 2 years immediately preceding the date on which the tenancy concerned commenced,”.

26. Amendment of Residential Tenancies (Amendment) Act 2019

26. The Residential Tenancies (Amendment) Act 2019 is amended—

  • “(2)

    • (a) If a tenancy (other than a tenancy to which subsection (1A) of section 3 applies) commences within 3 months from the coming into operation of subsection (1) (other than subparagraphs (ii), (iii) and (iv) of paragraph (b)), the application in respect thereof under paragraph (a) of subsection (1) of section 134 of the Act of 2004 shall, notwithstanding clause (II) of subparagraph (ii) of paragraph (b) of subsection (2) of that section, be made not later than 4 months from the said coming into operation.

    • (b) If the anniversary of the commencement of a tenancy falls within 3 months from the coming into operation of subsection (1) (other than subparagraphs (ii), (iii) and (iv) of paragraph (b)), the application in respect thereof under paragraph (b) of subsection (1) of section 134 of the Act of 2004 shall, notwithstanding subsection (2B) of that section, be made not later than 4 months from the said coming into operation.”,

  • “(2) The amendment of section 137 of the Act of 2004 effected by this section shall not apply in relation to an application under subsection (1) of section 134 of that Act—

    • (a) made after the commencement of paragraph (a) (as it relates to paragraph (a) of subsection (1) of the said section 137) of subsection (1), and

    • (b) that was required to have been made at any time before such commencement.”,

  • “(2) The amendment of section 137A of the Act of 2004 effected by this section shall not apply in relation to an application to which subsection (2A) of section 134 of that Act applies—

    • (a) made after the commencement of this section, and

    • (b) that was required to have been made at any time before such commencement.”,

and

“37. (1) The Act of 2004 shall apply to licences to which this section applies and licence agreements as it applies to tenancies of dwellings referred to in subsection (1A) of section 3 of that Act and tenancy agreements relating to such tenancies, subject to the following, and any other necessary, modifications:

  • (a) references to tenancy shall be construed as references to licence to which this section applies;

  • (b) references to tenancy agreement shall be construed as references to licensing agreement;

  • (c) references to landlord shall be construed as references to licensor;

  • (d) references to tenant (other than a tenant to whom the definition of ‘multiple tenants’ in subsection (1) of section 48 applies) shall be construed as references to licensee;

  • (e) references to dwelling shall be construed as references to a residential unit (whether or not self-contained) situated in student accommodation;

  • (f) references to rent shall be construed as references to payments or charges (howsoever described) payable under a licence agreement to the licensor by any person (whether or not the licensee) in consideration of the licence concerned; and

  • (g) the deletion, in paragraph (a) of subsection (1) of section 12, of the words ‘and exclusive’.

  • (2) This section does not apply to a licence in respect of student accommodation in which the licensor (other than a licensor who is not an individual) resides, and references in this section to licence to which this section applies shall be construed accordingly.

  • (3) In this section—

‘licence’ means a licence—

- (a) given by the owner (in this section referred to as the ‘licensor’) of student accommodation to a student (in this section referred to as the ‘licensee’), and

- (b) created not earlier than one month after the commencement of this section,

  permitting the licensee to enter and reside in a residential unit (whether or not self-contained) within that student accommodation in consideration of the making by any person (whether or not the licensee) of a payment or payments to the licensor;

  ‘licence agreement’ means an agreement (whether or not in writing) between the owner of student accommodation and a student giving a licence to which this section applies to the student;

  ‘owner’ means, in relation to student accommodation, any person (other than a mortgagee not in possession) who has an estate or interest in that accommodation;

  ‘student’ means a person registered as a student with a relevant provider (within the meaning of the Qualifications and Quality Assurance (Education and Training) Act 2012);

  ‘student accommodation’ means a building, or part of a building, used for the sole purpose (subject to paragraphs (a), (b) and (c)) of providing residential accommodation to students during academic term times—

- (a) whether or not the building or part of the building concerned is used for any other purpose outside of those times,

- (b) whether or not any such students are permitted to reside there outside of those times, and

- (c) whether or not any person other than a student resides there, provided that the purpose of the said person’s residing there serves the first-mentioned purpose.”.

27. Repeals and revocations

27. The enactments specified in column (3) of Part 1 of the Schedule are repealed to the extent specified in column (4) of that Part.

28. Short title, commencement, collective citation and construction

28. (1) This Act may be cited as the Local Government Rates and Other Matters Act 2019.

SCHEDULE Repeals and Revocations

Section 27

Repeals and Revocations

PART 1

Acts of the Oireachtas
Reference (1) Session and Chapter or Number and Year (2) Short Title (3) Extent of Repeal (4)
1 1 & 2 Vict. c. 56 Poor Relief (Ireland) Act 1838 Sections 61, 70 and 71
2 6 & 7 Vict. c. 92 Poor Relief (Ireland) Act 1843 Section 10
3 12 & 13 Vict. c. 104 Poor Relief (Ireland) Act 1849 Section 21
4 53 & 54 Vict. c. 30 Poor Law Acts (Ireland) Amendment Act 1890 Section 2
5 61 & 62 Vict. c. 37 Local Government (Ireland) Act 1898 Section 62
6 No. 27 of 1930 Local Government (Dublin) Act 1930 Section 63 (other than subsection (4)), 71
7 No. 5 of 1941 Cork City Management (Amendment) Act 1941 Section 16 (other than subsection (4)), 20
8 No. 23 of 1941 Local Government Act 1941 Section 58
9 No. 24 of 1946 Local Government Act 1946 Section 14, Section 18 (other than subsection (3))
F18[9A No. 24 of 1946 Local Government Act 1946 Section 29]
10 No. 2 of 1970 Local Government (Rates) Act 1970 The whole Act
11 No. 35 of 1978 Local Government (Financial Provisions) Act 1978 Sections 10(2) and 16
12 No. 37 of 2001 Local Government Act 2001 Clause I of subparagraph (i) of paragraph (b) of subsection (7) of section 103, Part 19A
13 No. 1 of 2014 Local Government Reform Act 2014 Section 32

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