LegalizeS.I. No. 458/2020 - Finance (Local Property Tax) Act 2012 (Section 13(3)) Order 2020
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of 27th October, 2020.
I, PASCHAL DONOHOE, Minister for Finance, in exercise of the powers conferred on me by section 13 (3) of the Finance (Local Property Tax) Act 2012 (No. 52 of 2012), hereby order as follows:
1.
This Order may be cited as the Finance (Local Property Tax) Act 2012 (Section 13(3)) Order 2020.
2.
In this Order, “2019 Order” means the Finance (Local Property Tax) Act 2012 (Section 13(3)) Order 2019 ( S.I. No.166 of 2019 ).
3.
The valuation date referred to in subsection (2) of section 13 of the Finance (Local Property Tax) Act 2012 (No.52 of 2012) is altered by the substitution of the following paragraphs for paragraphs (a) and (b) (as last altered by the 2019 Order) of that subsection:
- (a) 1 May 2013 for the years 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020 and 2021, and
- (b) for each consecutive 3-year period after the year 2021, 1 November in the year preceding the first year of the particular 3 year period.”.
4.
The 2019 Order is revoked
GIVEN under my Official Seal,
22 October, 2020.
PASCHAL DONOHOE,
Minister for Finance.
EXPLANATORY NOTE
(This note is not part of the Instrument and does not purport to be a legal interpretation.)
This Order defers the revaluation date for the local property tax from 1 November 2020 to 1 November 2021.
This document does not substitute the official text published in the Irish Statute Book. We accept no responsibility for any inaccuracies arising from the transcription of the original into this format.
This text is published under Irish Statute Book's own terms of reuse, not a Legalize or public-domain licence.
Irish Statute Book
CC-BY 4.0 (Oireachtas Open Data PSI Licence)
Contains Irish Public Sector Information licensed under the Oireachtas (Houses of the Oireachtas) Open Data PSI Licence / Creative Commons Attribution 4.0 International, sourced from https://www.irishstatutebook.ie.