Finance (Local Property Tax) Act 2012

Type Act

Publication 2012-12-26

Last updated 2026-01-01

State In force

Source Irish Statute Book

articles 174

(ii) the name and address of the person who owns the property, or where this information is not known to the person, the name and address of the person who has appointed the person as agent, and

(iii) any other particulars as may be specified in the notice,

(b) any lessee or occupier to give such information as may be specified in the notice in relation to—

(i) the terms applying to the lease, occupation or use of the property, and

(ii) the person who is the lessor of the property or who has permitted occupation or use of the property, as the case may be.

(2) A notice shall not be served on a person under subsection (1) unless the Revenue Commissioners have reasonable grounds to believe that the person is likely to have information relevant to the establishment of a liability to local property tax on the part of any person.

(3) Where the Revenue Commissioners require a person by notice under subsection (1) to prepare and deliver a statement or specified information, as the case may be, section 902(7) to (10) of the Act of 1997 shall apply.

(4) A person who fails or refuses to comply with a notice referred to in subsection (1) shall be liable to a penalty of €1,000, but nothing in section 1078 of the Act of 1997 (as amended by the Schedule) shall be read as applying to such failure or refusal.

PART 8 Revenue Estimates and Assessments

47. Making of Revenue estimate.

47.— (1) Without prejudice to any other action which may be taken, the Revenue Commissioners F98[may make, as regards aF99[residential property], an estimate of an amount of local property tax], in relation to a liability date (in this Act referred to as a “Revenue estimate”).

(2) Where a Revenue estimate is made under subsection (1), the Revenue Commissioners shall notify the person in respect of whom the Revenue estimate has been made—

(a) that the Revenue estimate has been made and of its amount, and

(b) that the Revenue estimate shall become due and payable in the circumstances specified in section 49.

F100[(2A) Where the person whom the Revenue Commissioners are required to notify undersubsection (2)is a person to whomsection 44(1)applies, it shall be sufficient compliance withsubsection (2) (a)for the Revenue Commissioners to notify that person—

(a) that the Revenue estimate or estimates, as the case may be, will be made available by electronic means, and

(b) of the particular electronic means to be used to make that estimate or those estimates available to that person,

and to make that document or those documents available by those electronic means accordingly.]

(3) Such a notification may be made to the person by the Revenue Commissioners either before or after the date which, with respect to the liability to pay local property tax in the year concerned, is the return date.

48. Amendment of Revenue estimate.

48.— (1) Where the Revenue Commissioners are satisfied that a Revenue estimate made under section 47—

(a) is excessive, they may amend the amount so estimated by reducing it, or

(b) is insufficient, they may amend the amount so estimated by increasing it.

(2) Where subsection (1) applies, the Revenue Commissioners shall notify F101[the person in respect of whom the Revenue estimate has been made], that they have reduced or increased the Revenue estimate, as the case may be.

49. Revenue estimate becomes due and payable.

49.— F102[Subject tosections 51and55], where a person is notified of a Revenue estimate and does not prepare and deliver a return which contains a self-assessment and an election for a specified method of payment, the Revenue estimate shall be due and payable as if it were an amount of local property tax contained in a Revenue assessment made under section 55.

50. Displacement of Revenue estimate by self-assessment.

50.— (1) Subject to section 55, where a return which includes—

(a) a self-assessment, and

(b) an election, as mentioned in section 41(1) (a), for a specified method of payment,

is delivered after a Revenue estimate has become due and payable in accordance with section 49, the Revenue estimate shall be discharged and section 53 shall apply accordingly.

(2) Where subsection (1) applies—

(a) any payment that has been made against the Revenue estimate shall be treated as made against the local property tax payable on foot of the self-assessment, and

(b) subject to section 960H of the Act of 1997 (as applied by section 120), where any payment made against the Revenue estimate exceeds the amount of the self-assessment, the amount of the excess shall be repaid.

51. Claim by person notified of estimate that he or she is not a liable person.

51.— Where, following a notification, in accordance with section 34, by a person who does not consider that he or she is a liable person, either the Revenue Commissioners or the Appeal Commissioners determine that the person is not a liable person, the Revenue estimate in relation to that person shall be discharged.

52. Self-assessment.

52.— In this Act, “self-assessment” means an assessment by a liable person in a return, or by a person acting under the authority of a liable person, of the amount of local property tax payable by the liable person in respect of a relevant residential property in relation to a liability date.

53. Local property tax payable in accordance with self-assessment.

53.— Subject to sections 49 and 55, the local property tax payable by a liable person shall be the amount of the self-assessment.

54. Revenue assessment.

54.— (1) An assessment made by a Revenue officer under this Part (in this Act referred to as a “Revenue assessment”)—

(a) on a liable person, or

(b) on a person who the Revenue officer has reason to believe is a liable person,

is an assessment to local property tax in relation to the person referred to in paragraph (a) or (b) and a liability date of an amount as, according to the officer’s best judgment, ought to be made, which assessment—

(i) shall take account of any local property tax that has been paid to the Revenue Commissioners in respect of local property tax payable in respect of the liability date before the assessment is made, and

(ii) may relate to local property tax chargeable in respect of more than one relevant residential property in relation to which a person is a liable person.

F103[(2) Where a Revenue assessment relates to local property tax chargeable in respect of more than one relevant residential property, the assessment shall set out the local property tax chargeable in respect of each property.

(3) Where a Revenue assessment is made, the amount of local property tax due and payable shall be the amount contained in the Revenue assessment and not the amount contained in any self-assessment or Revenue estimate.]

55. Making of Revenue assessment.

55.— Notwithstanding sections 49 and 53, but subject to subsections (1) and (2) of section 58, a Revenue officer may make a Revenue assessment where—

(a) a self-assessment or a Revenue estimate has not been made, or

(b) the Revenue officer has reason to believe that a self-assessment is insufficient.

56. Notice of assessment.

56.— (1) Where a Revenue officer makes a Revenue assessment, the officer shall give notice (in this Act referred to as a “notice of assessment”), to the liable person, or to the person who the Revenue officer has reason to believe is a liable person, of the assessment and the time allowed to the person for giving notice of appeal against the assessment.

(2) The notice referred to in subsection (1) may include—

(a) the chargeable value of the relevant residential property to which the assessment relates,

(b) the local property tax payable by the liable person, or the person who the Revenue officer has reason to believe is a liable person, or the balance of any local property tax payable by, or repayable to, that person, as the case may be, and

(c) the name of the Revenue officer who is giving the notice and the address of the Revenue office at which that officer is based.

(3) The Revenue Commissioners shall keep a record of each Revenue assessment made.

F104[(4) In any proceedings for the recovery of local property tax, a statement signed by a Revenue officer that a Revenue assessment was made and setting out the details of the assessment as recorded by the Revenue Commissioners shall be evidence of that assessment until the contrary is proved.]

57. Amendment of a Revenue assessment.

57.— (1) Subject to section 58(1) and (2), a Revenue officer may at any time amend a Revenue assessment as the officer considers necessary, notwithstanding that local property tax may have been paid or repaid in respect of the assessment and notwithstanding that the officer may have amended the assessment on a previous occasion.

(2) The Revenue officer shall notify the liable person, or the person who the Revenue officer has reason to believe is a liable person, of the assessment as amended under subsection (1).

(3) The provisions of this Part F105[and ofParts 9,11and14] shall, with any necessary modifications, apply in like manner to an amended assessment and a notice of amended assessment as they apply to an assessment and a notice of assessment.

58. Time limits for making assessments.

58.— (1) A Revenue assessment may not be made before the relevant return date unless a liable person has delivered a return before that date.

(2) Where a liable person has delivered a return which contains a full and true disclosure of all matters necessary for the establishment of the correct liability to local property tax—

(a) a Revenue assessment shall not be made,

(b) no additional local property tax shall be payable, and

after the end of 4 years commencing on 1 January following the year in which the relevant liability date falls, by reason of any matter contained in the return.

(3) An objection to the making of a Revenue assessment on the grounds that the time limited for the making of the assessment has expired shall be made only on appeal against the assessment within the time allowed to the liable person for giving notice of appeal against the assessment.

(4) Nothing in this section prevents a Revenue officer from, at any time, amending a Revenue assessment—

(a) where a return does not contain a full and true disclosure of the facts referred to in subsection (2),

(b) to give effect to the determination of an appeal against the Revenue assessment, or

and local property tax shall be paid or repaid where appropriate in accordance with any such amendment, notwithstanding section 26.

59. Appeals against Revenue assessments.

59.— F106[(1)F107[Subject tosubsections (1A)and(2),], a person aggrieved by a Revenue assessment made on that person may appeal the assessment 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 assessment.]

F108[(1A) Notwithstandingsubsection (1)—

(a) where the reason that a person is aggrieved by a Revenue assessment made on that person relates to the chargeable value assigned by a Revenue officer to a relevant residential property, the person may appeal the assessment in the manner prescribed bysection 33(as amended by the Property Values (Arbitrations and Appeals) Act 1960 ) of theFinance (1909-1910) Act 1910, and so much ofPart Iof that Act as relates to appeals shall apply to an appeal under this subsection, and

(b) no appeal shall lie undersubsection (1)on any question relating to the chargeable value assigned by a Revenue officer to a relevant residential property.]

(2) A liable person F109[may not appeal undersubsection (1)or(1A)] until such time as the liable person has prepared and delivered the relevant return and paid the amount of local property tax contained in the self-assessment.

F106[(3) In default of an appeal,F109[in accordance withsubsection (1)or(1A)], being made by a person to whom a notice of assessment has been given, the assessment made on the person shall be final and conclusive.]

(4) F110[…]

(5) F111[…]

60. Claim that person not a liable person.

60.— Where a person who has been given a notice of assessment considers that he or she is not a liable person, that person shall be treated as if he or she had been required by notice by the Revenue Commissioners under section 33(1) to prepare and deliver a return and section 34(3) and the other provisions of Part 7 shall apply accordingly as if the date referred to in section 34(3)were the date of the notice of assessment.

PART 9 Appeals

61. Appeals against Revenue assessments.

61.—F112[…]

62. Application and modification of Part 40 of the Act of 1997.

62.— F113[…]

63. Power to issue precepts.

63.— F114[…]

PART 10 Deduction at Source

Chapter 1

64. Interpretation (Chapter 1).

64.— In this Chapter—

F115["Income Tax Regulations" means the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018);]

“emoluments” has the same meaning as in section 983 of the Act of 1997;

“employer” has the same meaning as in section 983 of the Act of 1997;

“net emoluments” means emoluments (less allowable contributions (within the meaning of F116[Regulation 31 of the Income Tax Regulations])) after the deduction in accordance with—

F116[(a) the Income Tax Regulations, of income tax,]

F117[(b) the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), of a contribution within the meaning of those Regulations,

(d) an order of a court where such order is made before the date on which a direction is given to an employer by the Revenue Commissioners undersection 65, of any amount required to be deducted by the order,

and shall include the amount of any deduction that is referred to inparagraph (a),(b)or(c)of this definition that an employer repays to a liable person after the deductionF116[has been made.]]

F118[…]

65. Direction to employer to deduct local property tax.

65.— (1) Where a liable person is in receipt of emoluments and section 66 or 68 applies, the Revenue Commissioners may direct an employer to deduct, in a period specified in the direction, local property tax payable by the liable person from the net emoluments payable to the liable person by the employer.

(2) Subject to subsection (3), where a liable person changes employment after the Revenue Commissioners have given a direction under subsection (1), they may direct the new employer to deduct any balance of local property tax payable by the liable person from the net emoluments payable to the liable person by the new employer.

(3) Subsection (2) shall not apply where the liable person notifies the Revenue Commissioners that he or she no longer wishes to have local property tax deducted from his or her net emoluments and where this occurs, section 71shall apply accordingly.

(4) Any obligation on the Revenue Commissioners to maintain secrecy or any other restriction on the disclosure of information by the Revenue Commissioners shall not apply in relation to a direction given under this section or under section 70.

66. Circumstances in which local property tax to be deducted.

66.— This section applies where a liable person—

(a) elects in a return to have the local property tax payable by the liable person deducted by his or her employer from his or her net emoluments,

(b) does not deliver a return which contains an election for a specified method of payment,

(c) elects in a return for a specified method of payment other than deduction from net emoluments but defaults in making payment by that method, or

(d) agrees with the Revenue Commissioners that his or her employer deduct the local property tax contained in a Revenue assessment from his or her net emoluments.

67. Notification to liable person that direction given to employer.

67.— F119[Wheresection 66applies by virtue ofparagraph (b)or(c)of that section,] the Revenue Commissioners shall notify the liable person concerned that they have given a direction under section 65.

68. Deduction by employer in subsequent periods.

68.— This section applies where a liable person elects in a return to have local property tax deducted by the liable person’s employer from his or her net emoluments and—

(a) local property tax is due and payable by the liable person in relation to a liability date following that to which the return relates,

(b) the liable person is not required to deliver a return in relation to the liability date referred to in paragraph (a), and

(c) the liable person does not notify the Revenue Commissioners that he or she wishes to pay local property tax by a method of payment other than by deduction by his or her employer.

69. Amount of local property tax to be deducted.

69. —F120[(1) Subject tosubsection (2), the amount of local property tax that the Revenue Commissioners direct an employer to deduct from a liable person’s net emoluments—

(a) shall, ifsection 66applies, be—

(i) where that section applies by virtue ofparagraph (a)or(d)of it, the amount that the liable person elects or agrees, as the case may be, to have deducted from his or her net emoluments,

(ii) where that section applies by virtue ofparagraph (b)of it—

(I) the amount of the self-assessment, where a self-assessment is made, or

(II) the Revenue estimate, where it is due and payable in accordance withsection 49,

and

(iii) where that section applies by virtue ofparagraph (c)of it, the amount that has not yet been paid at the time of the default,

(b) shall, ifsection 68applies, be the amount that the liable person elects or agrees, as the case may be, to have deducted from his or her net emoluments.]

(2) Notwithstanding subsection (1), the local property tax that the Revenue Commissioners direct an employer to deduct from a liable person’s net emoluments—

(a) may include any local property tax that is unpaid at the date immediately preceding the beginning of the period specified in the direction as referred to in section 65,

(b) may include any interest payable under section 149, and

(3) F121[…]

70. Revised direction to employer.

70.— The Revenue Commissioners may give a revised direction to an employer under section 65 where—

(a) a liable person pays some or all of the local property tax contained in a previous direction other than by deduction by his or her employer from the person’s net emoluments,

(b) a liable person ceases to receive emoluments from the employer to whom a previous direction was given,

(d) a Revenue officer is satisfied that the amount of local property tax contained in a previous direction is not the amount which ought to be payable by the liable person, or

(e) a liable person delivers a return which includes a self-assessment of a different amount of local property tax to the amount contained in a previous direction,

and the revised direction shall replace any previous direction given to the employer in respect of the liable person and a liability date.

71. Withdrawal of direction on request from liable person.

71.— (1) Subject to subsections (2) and (3), where a liable person notifies the Revenue Commissioners that he or she no longer wishes to have local property tax deducted from his or her net emoluments, the Revenue Commissioners shall direct the liable person’s employer not to make any further deductions from the liable person’s net emoluments.

(2) Subsection (1) shall not apply—

(a) where a liable person does not agree an alternative method of payment with the Revenue Commissioners, or

(b) where such an alternative method is so agreed but the liable person has not delivered a true and complete return to the Revenue Commissioners, unless and until the liable person delivers a true and complete return to them.

(3) Subsection (1) shall not apply where it appears to the Revenue Commissioners that to act in accordance with that subsection would adversely affect the timely collection of local property tax.

72. Deduction by employer.

72.— (1) An employer who is directed by the Revenue Commissioners under section 65 to deduct local property tax from a liable person’s net emoluments shall do so at a time and frequency which corresponds with the payment of the liable person’s emoluments.

(2) To the extent that there are not, in the period specified in the direction concerned, sufficient net emoluments paid to the liable person to meet the whole amount of local property tax concerned, this section shall be read as only being applicable to the portion of that amount of local property tax that can be met by deductions in those circumstances and section 74 shall be read accordingly, but this subsection is without prejudice to sections 70 and 76.

(3) On any payment of net emoluments to or on behalf of a liable person, the employer shall deduct local property tax in accordance with subsection (4).

(4) Subject to subsection (5), the amount of local property tax to be deducted from a liable person’s net emoluments on each payday is the amount determined by the following formula:

A/B,

where—

A is the amount of local property tax contained in the direction given under section 65, and

B is the number of paydays between the date on which the direction under section 65 is given and the end of the period for which that direction is given.

(5) Where an employer is unable to deduct the amount of local property tax determined by the formula in subsection (4) because of an insufficiency of net emoluments made to a liable person on a particular payday, the employer shall—

(a) make up any under-deduction from net emoluments to be paid to the liable person later in the period specified in the direction as soon as is practicable, and

(b) notify the Revenue Commissioners that he or she was unable to deduct the required amount of local property tax and the notification shall specify the amount of local property tax that was not deducted.

(6) Where an employer is unable to make up the amount of any under-deduction referred to in subsection (5)before the end of the period specified in the direction, the employer shall notify the Revenue Commissioners accordingly as soon as he or she becomes aware of this.

73. Cessation of employment.

73.— F122[…]

74. Payment of local property tax deducted by employer.

F123[74.(1) Subject tosection 72(1), an employer shall be accountable for the amount of local property tax deductible, and shall be liable to remit that amount to the Revenue Commissioners, as if it were an amount of income tax deductible in accordance with Chapter 4 of Part 42 of the Act of 1997 and the Income Tax Regulations.

(2) An employer shall remit to the Collector-General the amount of local property tax which the employer is directed undersection 65to deduct and the remittance shall be made at the same time and in the same manner as the remittance of income tax which the employer is required to make under section 985G(3) (b) of the Act of 1997.]

75. Failure by employer to remit local property tax.

75.—F124[(1) Without prejudice to any action which may be taken undersection 76, where an employer who was liable to remit an amount of local property tax in accordance withsection 74, which amount was to be determined in accordance withsection 72(4), failed to remit this amount and—

(a) did not notify the Revenue Commissioners in accordance withsection 72(5) (b), or

(b) notified the Revenue Commissioners in accordance withsection 72(5) (b), but remitted a lesser amount than the amount specified in the notification,

the revenue commissioners may give notice to the employer of the amount which the employer failed to remit.]

(2) A notice given to an employer under subsection (1) shall be treated as a demand for payment by the Collector-General under section 960E(2) of the Act of 1997 (as applied by section 120) and subsection (3) of that section 960E shall apply accordingly.

(3) A notice given under subsection (1) may relate to local property tax that should have been remitted for any part, or for all, of the period specified in the direction given under section 65.

76. Under-deduction of local property tax by employer.

76.— Where an employer who has been given a direction under section 65 does not deduct the amount of local property tax contained in the direction before the end of the period specified in the direction—

(a) the amount not deducted may be included in any direction given to the employer in respect of a liable person for a subsequent period, or

(b) the Revenue Commissioners may agree an alternative method of payment with the liable person.

77. Over-deduction of local property tax by employer.

77.— Subject to section 960H of the Act of 1997 (as applied by section 120) and section 26, where the amount of local property tax deducted by an employer from a liable person’s net emoluments in the period specified in the direction given under section 65 exceeds the amount which the employer is liable to remit to the Collector-General under section 74, the Revenue Commissioners shall repay the excess to the liable person.

78. Deduction from net emoluments of certain company directors.

78.— Where a liable person has a material interest in a company (within the meaning of section 997A of the Act of 1997), that section F125[…] shall apply as if, in subsections (3) to (6) and (8)—

(a) the reference to tax were a reference to local property tax, and

(b) the reference to emoluments were a reference to net emoluments,

and as if, in subsection (3), the reference to an assessment raised on a person were a reference to a Revenue estimate, a self-assessment or a Revenue assessment, as the case may be, made under Part 8.

78A. F126[Notification by employer

78A.On or before the making of a payment by an employer of any emoluments to a liable person in respect of whom the employer was given a direction undersection 65, the employer shall notify the Revenue Commissioners of—

(a) the name and personal public service number of the liable person,

(b) the date of payment of the emoluments, and

79. Return by employer at end of year.

F127[79.(1) In this section, "filing date", in relation to a month, means the day that is 15 days from the last day of the month.

(2) An employer shall, on or before the filing date of a month, send to the Revenue Commissioners, in relation to a liable person in respect of whom the employer was given a direction undersection 65, a declaration specifying the total local property tax deducted in respect of the month.

(3) Where the Revenue Commissioners issue a statement to an employer which sets out, in summary form in respect of a month, the total amount of local property tax deducted by the employer, the details of the statement shall on the filing date of the month, or, where the statement is issued after the filing date of the month, on the later date, be deemed to be a declaration made by the employer in respect of that month for the purposes ofsubsection (2).

(4)Subsection (3)shall not apply where a statement referred to in that subsection is issued to an employer and the details on the statement do not accurately reflect the liability of the employer undersection 74(1).

(5) Wheresubsection (4)applies, the employer concerned shall ensure that the liability of the employer undersection 74(1)in respect of the month concerned is accurately reflected in the declaration required undersubsection (2)in respect of the month concerned.]

80. End of year statement of deductions to be given to a liable person.

80.— F128[…]

81. Employer to keep records.

81.— (1) An employer who has been given a direction under section 65 shall keep records in relation to—

(a) the payment of net emoluments to the liable person in respect of whom the direction was given,

(b) the deduction of local property tax from the liable person’s net emoluments, and

(2) An employer—

(a) shall retain the records referred to in subsection (1) for a period of 6 years from the end of the year to which they relate, and

(b) shall produce those records for inspection to a Revenue officer where the officer requests the employer to do so under section 903 (as applied by Part 13) of the Act of 1997.

82. Employer treated as if net emoluments paid to a liable person.

82.— Where an amount of local property tax is, in accordance with this Chapter, deducted by an employer from the net emoluments paid to a liable person, the employer shall be acquitted and discharged of such amount as is represented by the deduction, as if the amount had actually been paid to the liable person.

Chapter 2

83. Interpretation (Chapter 2).

83.— In this Chapter—

“Act of 2005” means the Social Welfare Consolidation Act 2005;

“Minister” means the Minister for Social Protection;

“net scheme payments” means the amount payable under a scheme to a liable person by the Minister—

(a) after any deduction is made in accordance with section 341(7) of the Act of 2005, and

(b) after any amounts required to be deducted by an order of a court,

other than any amounts specified in columns (3) to (8) of Part 1 of Schedule 2 to the Act of 2005 or columns (3) to (8) of Part 1 of Schedule 4 to that Act;

“scheme” means the provisions of the Act of 2005 providing for such benefits described in section 39 of the Act of 2005 or such assistance described in section 139 of that Act, (as the case may be), as are specified for the purposes of this definition by the Revenue Commissioners with the consent of the Minister.

84. Direction to Minister to deduct local property tax.

84.— (1) Where a liable person is in receipt of net scheme payments and section 85 or 88 applies, the Revenue Commissioners may direct the Minister to deduct local property tax payable by a liable person from the net scheme payments payable to the liable person by the Minister.

(2) Where a liable person receives payments in respect of more than one scheme, a direction under subsection (1) shall only be given in relation to a single scheme.

(3) A direction given under subsection (1) shall specify—

(a) the start date and the end date of the period in which the Minister is to deduct local property tax from the net scheme payments to be paid to a liable person, and

(b) the amount of local property tax that the Minister is required to deduct from each payment of net scheme payments.

85. Circumstances in which direction to deduct local property tax may be given.

85.— This section applies where a liable person—

(a) elects in a return to have the local property tax payable by that liable person deducted by the Minister from his or her net scheme payments, or

(b) the circumstances referred to in paragraph (b), (c) or (d) of section 66 apply (and for the purpose of this paragraph, the reference in section 66(d) to the employer shall be read as a reference to the Minister and references in any of those paragraphs of section 66 to net emoluments shall be read as references to net scheme payments).

86. Election for specified method of payment.

86.— (1) Subject to subsection (2), where a liable person elects in a return for a specified scheme in respect of which the Minister may deduct local property tax, a direction given by the Revenue Commissioners under section 84 shall be in respect of that scheme.

(2) Notwithstanding subsection (1), where it appears to the Revenue Commissioners that to act in accordance with that subsection would adversely affect the timely collection of local property tax, they may—

(a) give a direction in respect of a scheme other than the scheme referred to in subsection (1), or

(b) select a method of payment other than deduction from net scheme payments by the Minister.

87. Notification to liable person that direction given to Minister.

87.— F129[Wheresection 85applies by virtue ofparagraph (b)of that section], the Revenue Commissioners shall notify the liable person concerned that they have given a direction under section 84.

88. Deduction by Minister in subsequent periods.

88.— This section applies where a liable person elects in a return to have local property tax deducted by the Minister from his or her net scheme payments and—

(a) local property tax is due and payable by the liable person in relation to a liability date following that to which the return relates,

(b) the liable person is not required to deliver a return in relation to the liability date referred to in paragraph (a), and

(c) the liable person does not notify the Revenue Commissioners that he or she wishes to pay local property tax by a method of payment other than by deduction by the Minister from his or her net scheme payments.

89. Withdrawal of direction on request from liable person.

89.— (1) Subject to subsections (2) and (3), where a liable person notifies the Revenue Commissioners that he or she no longer wishes to have local property tax deducted from his or her net scheme payments, the Revenue Commissioners shall direct the Minister not to make any further deductions from the liable person’s net scheme payments.

(2) Subsection (1) shall not apply—

(a) where a liable person does not agree an alternative method of payment with the Revenue Commissioners, or

(3) Subsection (1) shall not apply where it appears to the Revenue Commissioners that to act in accordance with that subsection would adversely affect the timely collection of local property tax.

90. Amount of local property tax to be deducted.

90.— The total local property tax that the Revenue Commissioners may direct the Minister to deduct from a liable person’s net scheme payments in accordance with section 84 shall be determined in accordance with section 69 but as if—

(a) any reference to emoluments in that section were a reference to scheme payments, and

(b) the reference in subsection (3) of section 69—

(i) to paragraph (a) of section 66were a reference to paragraph (a) of section 85, and

(ii) to section 68 were a reference to section 88.

91. Revised direction to Minister.

91.— (1) Section 70 shall apply for the purposes of this Chapter as it applies for the purposes of Chapter 1 but with the substitution of references to scheme payments for references to emoluments and of references to the Minister for references to the employer.

(2) A revised direction given under section 70(as applied by subsection (1)) shall replace any previous direction given to the Minister in respect of the liable person and a liability date.

92. Deduction by Minister.

92.— (1) Subject to subsection (2), the Minister shall, when given a direction by the Revenue Commissioners under section 84 or 91, as the case may be, deduct local property tax from the net scheme payments paid to, or on behalf of, the liable person concerned.

(2) Notwithstanding subsection (1), the Minister shall only be obliged to deduct the amount of local property tax contained in a direction given under section 84 or 91 to the extent that the deduction does not have the effect of reducing the net scheme payments below the amount specified in column (2) of Part 1 of Schedule 4 to the Act of 2005 that corresponds to item 10(a) of column (1) of that Part of that Schedule.

(3) Where the Minister is unable to deduct the amount of local property tax specified in the direction given under section 84 or 91, he or she shall notify the Revenue Commissioners accordingly.

93. Remittance of local property tax deducted by the Minister to the Revenue Commissioners.

93.— (1) The Minister shall be accountable to the Revenue Commissioners for the amount of local property tax deductible from net scheme payments payable to a liable person.

(2) Subject to subsection (3), local property tax deducted by the Minister shall be remitted to the Revenue Commissioners at the time and in the form and manner agreed between the Revenue Commissioners and the Minister.

(3) Subject to any arrangements that may be agreed between the Revenue Commissioners and the Minister, local property tax deducted in any month shall be remitted to the Revenue Commissioners within 7 days after such deduction.

94. Information to be provided to the Revenue Commissioners.

94.— The Minister shall send to the Revenue Commissioners particulars in relation to local property tax deducted from the net scheme payments paid to a liable person, which particulars shall be specified by, and sent at the time and in the form and manner agreed between the Revenue Commissioners and the Minister.

95. Cessation of scheme payments.

95.— Where a liable person, in respect of whom a direction has been given to the Minister under section 84, ceases to receive scheme payments during the period referred to in section 84(3), the Minister shall notify the Revenue Commissioners accordingly.

96. Under-deduction of local property tax by Minister.

96.— (1) Where the Minister has been given a direction under section 84or91,as the case may be, and does not deduct the amount of local property tax contained in the direction before the end of the period specified in the direction—

(a) the amount not deducted may be included in any direction given by the Revenue Commissioners to the Minister in respect of the liable person concerned in a period following the first-mentioned period, or

(b) the Revenue Commissioners may agree an alternative method of payment with the liable person.

(2) Where the circumstances referred to in subsection (1) arise in consequence of which paragraphs (a) and (b) of that subsection apply, the Minister shall notify the Revenue Commissioners accordingly.

97. Over-deduction of local property tax by Minister.

97.— Subject to section 960H of the Act of 1997 (as applied by section 120) and section 26, where the amount of the local property tax deducted by the Minister from a liable person’s net scheme payments in the period specified in the direction given under section 84(3) exceeds the amount which the Minister was directed to deduct under section 84 or 91, as the case may be, the Revenue Commissioners shall repay the excess to the liable person.

98. Statement of deductions.

98.— Where the Minister deducts local property tax from a liable person’s net scheme payments during the period specified in the direction given under section 84 or 91, a liable person may request at the end of that period a statement showing the total local property tax deducted from the person’s net scheme payments, and the Minister shall comply with such a request.

99. Minister to keep records.

99.— (1) Where the Minister has been given a direction under section 84 or 91, as the case may be, he or she shall keep records in relation to—

(a) the payment of net scheme payments to the liable person in respect of whom the direction was given,

(b) the local property tax deducted from the liable person’s net scheme payments, and

(2) The Minister—

(a) shall retain the records referred to in subsection (1) for a period of 6 years from the end of the year to which they relate, and

(b) shall produce those records for inspection to a Revenue officer where the officer requests the Minister to do so under section 903 (as applied by Part 13) of the Act of 1997.

100. Minister treated as if net scheme payments paid to a liable person.

100.— Where an amount of local property tax is, in accordance with this Chapter, deducted by the Minister from the net scheme payments paid to a liable person the Minister shall be acquitted and discharged of such amount as is represented by the deduction, as if the amount had actually been paid to the liable person.

Chapter 3

101. Interpretation (Chapter 3).

101.— In this Chapter—

“Minister” means the Minister for Agriculture, Food and the Marine;

“net scheme payments” means payments made under a scheme after the deduction of any debt which may be due to the Minister by a liable person and any amounts required to be deducted by an order of a court where such order is made before the date on which a direction is given to the Minister by the Revenue Commissioners under section 102;

“scheme” means such of the schemes specified in the Schedule to the Agriculture Appeals Act 2001 (being schemes in respect of which the Minister makes payments to liable persons) as are specified for the purposes of this definition by the Revenue Commissioners with the consent of the Minister.

102. Direction to Minister to deduct local property tax.

102.— (1) Where a liable person is in receipt of net scheme payments and where section 103 or 106 applies, the Revenue Commissioners may direct the Minister to deduct, in a period specified in the direction, local property tax payable by a liable person from the net scheme payments payable to the liable person by the Minister.

(2) Any obligation on the Revenue Commissioners to maintain secrecy or any other restriction on the disclosure of information by the Revenue Commissioners shall not apply in relation to a direction given under this section or under section 109.

103. Circumstances in which direction to deduct local property tax may be given.

103.— This section applies where a liable person—

(a) elects in a return to have the local property tax payable by that liable person deducted by the Minister from his or her net scheme payments, or

(b) the circumstances referred to in paragraph (b), (c)or (d) of section 66apply (and for the purposes of this paragraph, the reference in section 66(d) to the employer shall be read as a reference to the Minister and references in any of those paragraphs of section 66 to net emoluments shall be read as references to net scheme payments).

104. Election for specified method of payment.

104.— (1) Subject to subsection (2), the Revenue Commissioners shall give the Minister a direction under section 102 where a liable person elects in a return for deduction of local property tax by the Minister from the liable person’s net scheme payments.

105. Notification to liable person that direction given to Minister.

105.— F130[Wheresection 103applies by virtue ofparagraph (b)of that section], the Revenue Commissioners shall notify the liable person concerned that they have given a direction under section 102.

106. Deduction by Minister in subsequent periods.

106.— This section applies where a liable person elects in a return to have local property tax deducted by the Minister from his or her net scheme payments and—

(a) local property tax is due and payable by the liable person in relation to a liability date following that to which the return relates,

(b) the liable person is not required to deliver a return in relation to the liability date referred to in paragraph (a), and

107. Withdrawal of direction on request from liable person.

107.— (1) Subject to subsections (2) and (3), where a liable person notifies the Revenue Commissioners that he or she no longer wishes to have local property tax deducted from his or her net scheme payments, the Revenue Commissioners shall direct the Minister not to make any further deductions from the liable person’s net scheme payments.

(2) Subsection (1) shall not apply—

(a) where a liable person does not agree an alternative method of payment with the Revenue Commissioners, or

(3) Subsection (1) shall not apply where it appears to the Revenue Commissioners that to act in accordance with that subsection would adversely affect the timely collection of local property tax.

108. Amount of local property tax to be deducted.

108.— The total local property tax that the Revenue Commissioners may direct the Minister to deduct from a liable person’s net scheme payments in accordance with section 102 shall be determined in accordance with section 69 but as if—

(a) any reference to emoluments in that section were a reference to scheme payments, and

(b) the reference in subsection (3) of section 69—

(i) to paragraph (a) of section 66 were a reference to paragraph (a) of section 103, and

(ii) to section 68 were a reference to section 106.

109. Revised direction to Minister.

109.— (1) Section 70 shall apply for the purposes of this Chapter as it applies for the purposes of Chapter 1 but with the substitution of references to scheme payments for references to emoluments and of references to the Minister for references to the employer.

(2) A revised direction given under section 70 (as applied by subsection (1)) shall replace any previous direction given to the Minister in respect of the liable person and a liability date.

(3) Notwithstanding that a revised direction is given, for the purposes of the definition of “net scheme payments” in section 101, the revised direction shall, unless it provides for a greater amount of local property tax to be deducted, be deemed to have been given on the date on which the direction it replaces was given.

110. Deduction by Minister.

110.— (1) The Minister shall, when given a direction by the Revenue Commissioners under section 102 or 109, as the case may be, deduct local property tax from the net scheme payments paid to, or on behalf of, a liable person.

(2) To the extent that there are not, in the period specified in the direction concerned, sufficient net scheme payments paid to the liable person to meet the whole amount of local property tax concerned, this section shall be read as only being applicable to the portion of that amount of local property tax that can be met by deductions in those circumstances and section 111 shall be read accordingly.

111. Remittance of local property tax deducted by the Minister to the Revenue Commissioners.

111.— (1) The Minister shall be accountable to the Revenue Commissioners for the amount of local property tax deductible from net scheme payments payable to a liable person.

(2) Subject to subsection (3), local property tax deducted by the Minister shall be remitted to the Revenue Commissioners at the time and in the manner agreed between the Revenue Commissioners and the Minister.

112. Information to be provided to the Revenue Commissioners.

112.— The Minister shall send to the Revenue Commissioners particulars in relation to local property tax deducted from the net scheme payments paid to a liable person, which particulars shall be specified by, and sent at the time and in the manner agreed between the Revenue Commissioners and the Minister.

113. Under-deduction of local property tax by Minister.

113.— (1) Where the Minister has been given a direction under section 102 or 109,as the case may be, and does not deduct the amount of local property tax contained in the direction before the end of the period specified in the direction—

(b) the Revenue Commissioners may agree an alternative method of payment with the liable person, or

(c) in the absence of the direction referred to in paragraph (a)or a notification from the Revenue Commissioners that they F131[have agreed an alternative method of payment with the liable person], the amount not deducted shall be deducted by the Minister from a liable person’s net scheme payments in the period following the first-mentioned period.

114. Over-deduction of local property tax by Minister.

114.— Subject to section 960H of the Act of 1997 (as applied by section 120) and section 26, where the amount of the local property tax deducted by the Minister from a liable person’s net scheme payments in the period specified in the direction given under section 102exceeds the amount which the Minister was directed to deduct under section 102 or 109, as the case may be, the Revenue Commissioners shall repay the excess to the liable person.

115. Statement of deductions.

115.— The Minister shall, after the end of the year concerned, give every liable person from whose net scheme payments local property tax was deducted during that year, a statement showing, in respect of that year, the total local property tax deducted from the person’s net scheme payments.

116. Minister to keep records.

116.— (1) Where the Minister has been given a direction under section 102 or 109, as the case may be, he or she shall keep records in relation to—

(a) the payment of net scheme payments to the liable person in respect of whom the direction was given,

(b) the local property tax deducted from the liable person’s net scheme payments, and

(2) The Minister—

(a) shall retain the records referred to in subsection (1) for a period of 6 years from the end of the year to which they relate, and

(b) shall produce those records for inspection to a Revenue officer where the officer requests the Minister to do so under section 903 (as applied by Part 13) of the Act of 1997.

117. Minister treated as if net scheme payments paid to a liable person.

117.— Where an amount of local property tax is, in accordance with this Chapter, deducted by the Minister from the net scheme payments paid to a liable person, the Minister shall be acquitted and discharged of such amount as is represented by the deduction, as if the amount had actually been paid to the liable person.

Chapter 4

118. Deduction of local property tax from State payments.

118.— (1) The Minister, after consultation with any other Minister of the Government who, in the opinion of the Minister, is concerned with respect to the particular matter, may, by order, make provision, analogous to that made by Chapter 1, 2 or 3, as appropriate, enabling the Revenue Commissioners to give a direction to a Minister of the Government (including the Minister) or an office of the State requiring that the Minister of the Government or the office of the State deduct from sums due to any person under any enactment such amounts as the Revenue Commissioners specify for the purpose of satisfying a liability to local property tax on the part of the last-mentioned person.

(2) Where such a direction is given, pursuant to such an order, to a Minister of the Government or an office of the State, the direction shall, save as may be provided otherwise in the order, be complied with by the Minister of the Government or the office of the State.

(3) In this section “enactment” includes an instrument made under any enactment.

PART 11 Collection and Enforcement

119. Date for payment of local property tax.

119.— F132[(1) Local property tax in relation to a liability date shall be due on that date.

(1A) Subject tosubsections (2)and(3), local property tax contained in a self-assessment or a Revenue assessment or treated as contained in a Revenue assessment undersection 49shall be payable on or before—

(a) 1 July 2013, in respect of the liability date 1 May 2013, and

(b) 1 January in the year immediately following the year in which any liability date after 1 May 2013 falls.]

F133[(2) Local property tax which is deductible by an employer undersection 72shall be payable at the time referred to insection 74(2).]

(3) Local property tax which is deductible—

(a) by the Minister for Social Protection under Chapter 2 of Part 10, and

(b) by the Minister for Agriculture, Food and the Marine under Chapter 3 of that Part,

shall be payable within the period specified in section 93(3)and section 111(3), respectively.

F134[(4) Notwithstandingsubsection (1A), the local property tax due in respect of the liability date 1 May 2013 on the part of a liable person referred to insection 17(6)(inserted by the Finance (Local Property Tax) (Amendment) Act 2013) shall be payable on or before 1 January 2014.]

120. Collection and recovery of local property tax.

F135[120.—(1) Subject tosubsection (2), Chapters 1A to 1D of Part 42 of the Act of 1997 shall apply to the collection and recovery of local property tax as they apply to the collection and recovery of the taxes, duties, levies and charges referred to in section 960A of that Act.

(2) Notwithstandingsubsection (1), the Collector-General shall not be obliged to demand payment of local property tax in accordance with section 960E(2) of the Act of 1997 (as applied bysubsection (1)) where the Revenue Commissioners give a direction or a revised direction, as the case may be, undersection 65, 70, 84, 91, 102 or 109.

(3) The Revenue Commissioners may give a direction undersection 65,84, or102, as the case may be, after local property tax is due but before it is payable in respect of a particular liability date.]

121. Revenue Commissioners may decide on allocation of payment.

121.— Notwithstanding section 960G of the Act of 1997 (as applied by section 120), where local property tax is payable by a liable person in respect of more than one relevant residential property, the Revenue Commissioners may set any payment made by the liable person against F136[that person’s liability to local property tax in respect of any or all of the person’s relevant residential properties in whatever proportion they consider appropriate].

122. Third party payment service providers.

122.— (1) In this section “payment service provider” means a person specified by the Revenue Commissioners for the purpose of accepting F137[payment, including] cash payments against local property tax payable by a liable person.

(2) Notwithstanding section 960E(1) of the Act of 1997 (as applied by section 120), local property tax due and payable to the Revenue Commissioners under this Act may be paid to a payment service provider.

(3) Any payment made to a payment service provider shall be treated as including any fee charged by the payment service provider for the provision of the payment service.

(4) A payment service provider shall be accountable to the Revenue Commissioners for any payment made by, or on behalf of, a liable person and shall remit the amount of the payment less the amount of the associated fee to the Revenue Commissioners in a form and manner specified by them.

(5) The Revenue Commissioners shall credit the liable person by, or on whose behalf, a payment was made to a service provider with the amount of the payment less the amount of the associated fee.

(6) The Revenue Commissioners may make regulations in relation to the manner in which payments may be made to a payment service provider and how a payment service provider is to account for such payments to the Revenue Commissioners.

(7) Where a payment service provider fails to remit the amount referred to in subsection (4), that amount shall be treated as if it were an amount of local property tax due and payable by the payment service provider on the date that the amount was paid to the payment service provider and any provisions of this Act in relation to the collection of local property tax and any interest and penalties shall apply accordingly.

123. Unpaid amount to be a charge on property.

123.— Any local property tax, interest referred to in section 149 or other monetary penalty amount which is due and unpaid by a liable person shall be and remain a charge on the relevant residential property to which it relates.

124. No time limit on charge.

124.— Notwithstanding section 36 of the Statute of Limitations 1957, the charge referred to in section 123 shall continue to apply without a time limit until such time as it is paid in full.

125. Meaning of “sale”.

125.— In F138[sections 126,127A] and 128—

“sale” includes, in relation to a residential property, the transfer of the residential property by a liable person to another person—

(a) in consequence of—

(i) the exercise of a power under any enactment to compulsorily acquire land, or

(ii) the giving of notice of intention to exercise such power,

(b) for no consideration or consideration which is significantly less than the chargeable value of the residential property at the time of its transfer.

126. Liable person to pay unpaid local property tax on sale of property.

126.— F139[(1) Subject tosection 139(4)andsubsection (2)], a liable person who proposes to sell a residential property shall, before the completion of the sale of the property, pay to the Revenue Commissioners any local property tax, penalties imposed under this Act and accrued interest which is due and payable in respect of that property.

F140[(2) For the purposes ofsubsection (1), local property tax in relation to a relevant residential property shall be paid notwithstanding that a sale of the property is completed before that tax is payable in accordance withsection 119(1A)(inserted by the Finance (Local Property Tax) (Amendment) Act 2013).]

127. Unpaid local property tax to remain as a charge on property.

127.— Where a liable person does not comply with section 126, any unpaid local property tax and any penalties and accrued interest referred to in that section shall remain a charge on the relevant residential property to which it relates.

127A. F141[Charges on property following sale.

127A.—Where—

(a) a relevant residential property is sold,

(b) the person who is the liable person in relation to it after the sale prepares and delivers a return in accordance with Part 7 in respect of the first liability date falling after the sale,

(c) the return referred to inparagraph (b)contains a full and true disclosure of all matters necessary for the establishment of the correct liability to local property tax, and

(d) local property tax is due in respect of a liability date falling before the sale,

the tax referred to inparagraph (d), together with any associated accrued interest, to the extent that it was not contained in any Revenue estimate, any Revenue assessment or any self-assessment, as the case may be, that was made before the sale shall not be a charge on the relevant residential property to which it relates.]

128. Confirmation that local property tax paid.

128.— The Revenue Commissioners shall provide a liable person referred to in section 126, or a person acting on behalf of the liable person in connection with a sale of a residential property, with—

(a) confirmation of any unpaid local property tax, penalties imposed under this Act and accrued interest at the date of the sale of a property, or

(b) confirmation that there are no outstanding amounts payable,

as the case may be, in such form and manner as the Revenue Commissioners may decide.

129. Tax clearance certificates and deferred local property tax.

F142[129.—A person shall be regarded as complying with the obligations imposed on the person in relation to a matter specified—

(a) insection 1095(3) (a)of the Act of 1997 (as applied by the Schedule), or

(b) insection 25of theStandards in Public Office Act 2001,

where the only amount which has not been paid is an amount that has been deferred in accordance withPart 12.]

PART 12 Deferred Payment of Local Property Tax

130. Interpretation (Part 12).

130.— For the purposes of this Part—

F143["Act of 2012" means thePersonal Insolvency Act 2012;]

“gross income” means income, without regard to any amount deductible from or deductible in computing total income, from all sources as estimated in accordance with the Tax Acts and as if any provision of those Acts providing for any income, profits or gains to be exempt from income tax or to be disregarded or not reckoned for the purposes of income tax or of those Acts were never enacted but not including child benefit payable under Part 4 of the Act of 2005 or any subsequent Act with which that Act may be cited;

F143["insolvency arrangement" means a Debt Settlement Arrangement or, as the case may be, a Personal Insolvency Arrangement (both within the meaning of section 2(1) of the Act of 2012);]

F144["relevant event" means, in relation to a relevant residential property—

(a) the sale of the property, within the meaning ofsection 125, by or on behalf of a liable person who has claimed a deferral, or

(b) the completion of an insolvency arrangement, whether in accordance with its terms or its early termination, under Part 3 of the Act of 2012;]

“relevant year” means the year in which the liability date in respect of which local property tax is payable falls;

“windfall gain” means winnings, gifts, inheritances and capital sums of any kind.

131. Meaning of deferral.

131.— (1) Where a valid claim for deferral is made—

(a) the local property tax in respect of which deferral is claimed will be treated as not being payable until the occurrence of a relevant event in accordance with section 139,

F145[(b) interest shall be charged on the deferred amount from the date on which that amount becomes payable until such time as it is paid at the daily rate of 0.008 per cent (referred to in this Part as "deferral interest"), and]

(c) any reference to the deferred amount in this Part shall include the accrued deferral interest referred to in paragraph (b).

F146[(2) A claim for deferral shall be valid if the conditions referred to in—

(a)section 132or, as the case may be, that section andsection 133,

(b)section 133A(inserted by the Finance (Local Property Tax) (Amendment) Act 2013), or

(c)section 133B(inserted by the foregoing Act),

are met.]

(3) A claim for deferral—

(a) shall be made in writing, and

(b) where a return is required to be delivered in relation to the liability date in respect of which deferral is claimed, the claim must be made in the return.

132. Income threshold for deferral.

132.— (1) Where a liable person—

(a) occupies a relevant residential property in respect of which local property tax is payable as his or her sole or main residence, and

F147[(b) has gross income during the relevant year which will not, as far as can reasonably be foreseen at the liability date in that year, exceedF148[€25,000],]

the person may, on making a valid claim on that behalf to the Revenue Commissioners, qualify for deferral of the local property tax payable in respect of the liability date falling in that year.

(2) Where the liable person is married, is a civil partner or a cohabitant, as the case may be, subsection (1) shall apply where the aggregate of the gross income from all sources of the liable person and his or her spouse, civil partner or cohabitant during the relevant year will not, as far as can reasonably be foreseen at the liability date in that year, exceed F148[€40,000].

(3) Where—

(a) a liable person referred to in subsection (1)has gross income as referred to in that subsection in the relevant year, or

(b) a liable person referred to in subsection (2) and his or her spouse, civil partner or cohabitant have, in aggregate, gross income as referred to in that subsection in the relevant year,

that will not, as far as can reasonably be foreseen at the liability date in that year, exceed—

(i) F148[€40,000], in the case of a liable person referred to in subsection (1), or

(ii) F148[€55,000], in the case of a liable person referred to in subsection (2),

the person may, on making a claim on that behalf to the Revenue Commissioners, qualify for deferral of 50 per cent of the local property tax that would otherwise be payable in respect of the liability date falling in that year.

133. Income threshold increased by mortgage payments.

133.— (1) Subject to subsection (2), in the case of a relevant residential property—

(a) which is occupied by a liable person as his or her sole or main residence, and

(b) which is subject to a mortgage,

the gross income amounts referred to in section 132 may be increased by an amount which is 80 per cent of the amount of the mortgage interest payments that, as far as can reasonably be foreseen at the liability date in the relevant year, will be made before the end of the relevant year, by such a person in respect of the relevant residential property.

F149[(2)Subsection (1)shall apply in respect of a relevant residential property for a relevant year commencing after 31 December 2020 only where that subsection applied in respect of the relevant residential property for a relevant year commencing before that date.]

133A. F150[Personal representatives.

133A.—(1) Where a liable person in relation to a relevant residential property, being the sole liable person in relation thereto, dies, the personal representative of that liable person may, on making a valid claim on that behalf to the Revenue Commissioners qualify for deferral of any local property tax that, subject tosubsection (2)—

(a) is due and unpaid at the date of death of that liable person,

(b) in respect of which, that liable person had claimed a deferral, or

(2) Notwithstandingsubsection (1)and subject tosection 139(4), no further deferral shall be allowed—

(a) after the time at which a personal representative, in respect of a relevant residential property, is in a position to—

(i) transfer the property to a beneficiary, or

(ii) distribute the proceeds from the sale of the property where it is sold,

(b) irrespective of whetherparagraph (a),(b)or(c)ofsubsection (1)applies, after a period of 3 years commencing on the date of death.

(3) Any deferred amount shall be payable by a personal representative—

(a) at the time referred to inparagraph (a)ofsubsection (2), or

(b) on the expiry of the period referred to inparagraph (b)of that subsection,

whichever is the earlier.]

133B. F151[Personal Insolvency Act 2012.

133B.—Where a liable person—

(a) has entered into an insolvency arrangement, or

(b) holds a relevant residential property in trust for creditors pursuant to the terms of an insolvency arrangement,

the person may, on making a valid claim on that behalf to the Revenue Commissioners, qualify for deferral of any local property tax that falls due in the period for which the arrangement is in effect.]

133C. F152[Excessive financial hardship.

133C.—(1) Notwithstandingsections 132and133andsections 133Aand133B(inserted by the Finance (Local Property Tax) (Amendment) Act 2013), the Revenue Commissioners shall, in accordance with guidelines published by them, consider an application in writing for a deferral from a liable person who—

(a) suffers a significant financial loss, or

(b) incurs a significant expense,

that is unexpected and that, as the case may be, could not have been, or cannot be avoided.

(2) Where the Revenue Commissioners are satisfied that, as a consequence of the loss or expense referred to in subsection (1), the local property tax payable in respect of any liability date cannot, without excessive hardship, be paid when it falls to be paid, they may, in accordance with guidelines published by them, allow it to be deferred to such extent and on such conditions as they think fit.

(3) Deferral shall not commence until such time as—

(a) a liable person has provided the Revenue Commissioners with any information or documentation that they have requested the liable person to provide in support of the application for deferral, and

(b) the Revenue Commissioners notify a liable person that the deferral is allowed.

(4) For the purposes ofsubsections (1)to(3), the Revenue Commissioners shall publish guidelines that specify—

(a) the circumstances in which an application for deferral may be accepted,

(b) the manner in which an application for deferral is to be made,

(d) the period in respect of which deferral may apply, and

(e) any other matter that the Revenue Commissioners consider to be relevant.]

134. Continuation of deferral.

134.—F153[(1) Subject tosection 139(1), where a liable person ceases to meet whatever conditions referred to in—

(a)section 132or, as the case may be, that section and section 133,

(b)section 133A(inserted by the Finance (Local Property Tax) (Amendment) Act 2013),

(c)section 133B(inserted by the foregoing Act), or

(d)section 133C(2)(inserted by the foregoing Act),

qualified the person for a deferral, any deferral that was allowed before such conditions ceased to be satisfied may continue.]

(2) Where the Revenue Commissioners become aware that a liable person did not satisfy the conditions referred to in F153[the sections referred to inparagraphs (a)to(d)ofsubsection (1)] when he or she claimed a deferral, they shall notify the person accordingly.

(3) Where the spouse, civil partner or cohabitant, as the case may be, of a liable person dies, the liable person may continue to claim a deferral until the first liability date of the next valuation period notwithstanding that he or she does not meet the condition specified in paragraph (b) of section 132(1).

135. Appeal against Revenue determination that liable person not entitled to deferral.

135.— (1) Where the Revenue Commissioners make a determination that a liable person is not eligible for a deferral, they shall notify the person in writing of their determination.

(2) A liable person who is aggrieved by the determination referred to in subsection (1) may appeal that determination to the Appeal Commissioners F154[in accordance with section 949I of the Act of 1997, within the period of 30 days after the date of the notice of that determination].

(3) F155[…]

136. Payments made against deferred amount.

136.— A liable person who has been allowed a deferral may, at any time, make a full or partial payment of the deferred amount and the Revenue Commissioners shall credit any such payment against liabilities for earlier years in priority to liabilities for later years.

137. Charge on property.

137.— The deferred amount shall be and remain a charge on the relevant residential property to which it relates in accordance with sections 123 and 124.

138. Limit on deferred amount.

138.— No further deferrals in relation to a relevant residential property shall be allowed where the amount already deferred exceeds the chargeable value of the property at the liability date in relation to which the further deferral is claimed.

139. Occurrence of relevant events.

139.— (1) F156[Any deferred amount] shall be payable by the liable person on the occurrence of a relevant event.

(2) The receipt of a windfall gain by a liable person shall be treated as a relevant event and subsection (1) shall apply accordingly.

(3) A liable person shall notify the Revenue Commissioners when he or she receives a windfall gain.

(4) Where the relevant event is the transfer of the relevant residential property by way of a gift or an inheritance, the Revenue Commissioners may allow a deferral to continue where—

(a) the liable person making the gift, or the liable person’s personal representative, as the case may be, notifies the Revenue Commissioners of the making of the gift or inheritance, and

(b) the person who receives the gift or inheritance is eligible for, and makes a valid claim for, a deferral.

PART 13 Revenue Powers

140. Authorised person.

140.— F157[…]

141. Right of Revenue officer to make enquiries.

141.— (1) A Revenue officer may, subject to this Part, make such enquiries or take such actions within the officer’s powers as he or she considers necessary to satisfy himself or herself as to—

(a) whether a property is a relevant residential property on a liability date,

(b) whether a person is a liable person on a liability date,

(d) a liable person’s eligibility for a deferral in accordance with Part 12, or

(e) the accuracy or otherwise of any return, statement or particulars prepared and delivered under this Act.

(2) Subject to subsection (3), any enquiries or actions to which subsection (1)applies shall not be made or taken at any time after the expiry of 4 years commencing on 1 January after the year in which the liability date falls in relation to which the enquiries or actions are made.

(3) Notwithstanding subsection (2), enquiries or actions in relation to a liable person to which subsection (1) applies may be made or taken at any time where—

(a) the liable person fails to deliver a return in relation to a particular liability date,

(b) a Revenue officer has reason to believe that a return delivered by the liable person does not contain a full and true disclosure of all material facts necessary for the establishment of the local property tax payable by the liable person in relation to a liability date, or

(c) a Revenue officer has reason to believe that the liable person has engaged in any deliberate or careless behaviour in connection with local property tax payable in relation to a liability date.

142. Appeal against a Revenue officer’s enquiries.

142.—F158[(1)Subsection (2)shall apply where—

(a) a liable person is aggrieved by an enquiry made or an action taken by a Revenue officer undersection 141for a chargeable period, after the expiry of the period referred to insubsection (2)of that section in respect of the chargeable period, on the grounds that the liable person considers that the Revenue officer is precluded from so doing by reason of that subsection, and

(b) an assessment has not been made or amended, as the case may be, in respect of the year on foot of the officer’s enquiry or action.

(2) Wheresubsection (1)applies, the liable person may appeal to the Appeal Commissioners, in accordance with section 949I of the Act of 1997, within the period of 30 days after the date on which the officer makes that enquiry or takes that action.]

F159[(2A) Wheresubsection (1) (a)applies and an assessment has been made or amended, as the case may be, on foot of a Revenue officer’s enquiry or action, a chargeable person may appeal to the Appeal Commissioners under and in accordance withsection 59(1).]

(3) Any action required to be taken by the liable person and any further action proposed to be taken by the Revenue officer pursuant to the officer’s enquiry or action shall be suspended pending the determination of the appeal under this section.

(4) If on the hearing of the appeal under this section the Appeal Commissioners determine that—

(a) the Revenue officer was, by reason of section 141 (2), precluded from making the enquiry or taking the action, the liable person shall not be required to take any action pursuant to the Revenue officer’s enquiry or action and the Revenue officer shall be precluded from pursuing his or her enquiry or action, or

(b) the Revenue officer was not precluded by that provision from making the enquiry or taking the action, the Revenue officer may continue with his or her enquiry or action.

143. Power to inspect property.

143.— F160[…]

144. Inspection of records relating to deduction at source.

144.— (1) Section 903 of the Act of 1997, as it applies to the inspection of records relating to the payment of emoluments, shall apply, with any necessary modifications to the inspection of records relating to the deduction of local property tax under Part 10—

(a) by an employer from an employee’s net emoluments in accordance with Chapter 1 of that Part,

(b) by the Minister for Social Protection in accordance with Chapter 2 of that Part, and

(2) For the purposes of subsection (1), any Revenue officer who performs his or her powers or exercises his or her duties, as the case may be, under this section (referred to in this section as an “authorised officer”) shall be authorised in writing by the Revenue Commissioners to exercise these powers or perform these duties.

(3) An authorised officer when exercising his or her powers or performing his or her duties under this section shall, on request, produce evidence of the officer’s authorisation.

PART 14 Offences and Penalties

145. Penalties in respect of non-compliance with Part 10.

145.— (1) Where any person fails without reasonable excuse—

(a) to comply with any provision under Part 10 requiring that person to send or give any statement, F161[a notification undersection 78Aor a statement,] or to send any particulars to the Revenue Commissioners,

(b) to deduct local property tax in accordance with a direction given by the Revenue Commissioners,

(c) to remit local property tax deducted to the Revenue Commissioners within the period specified for such remittance, or

(d) to keep and retain records and make them available for inspection by a Revenue officer,

that person shall be liable to a penalty of €3,000.

(2) Where any person fails to send a F161[declaration] to the Revenue Commissioners under section 79 within the period specified for this purpose, that person shall be liable for a penalty of €500 for each month or part of a month during which the said F161[declaration] remains outstanding, subject to a maximum penalty of €3,000.

(3) Where the person referred to in subsection (1) or (2), is the secretary of a body of persons, the secretary of the body shall be liable to a separate penalty of €2,000.

(4) In any proceedings for the recovery of a penalty under this section, section 987(4) of the Act of 1997 shall apply with any necessary modifications to the recovery of penalties in relation to breaches of the F161[Income Tax (Employments) Regulations 2018 (No. 345 of 2018)] as it applies to failure to comply with provisions that relate to local property tax.

146. Penalty for failure to deliver a return.

146.— (1) Where a liable person who—

(a) is required under Part 7to deliver a return, fails to deliver the return, or

(b) delivers a return but fails to include in the return the particulars required by the return, is requested by a Revenue officer by notice to remedy matters and fails to do so without unreasonable delay,

the liable person shall be liable to a penalty of the amount of the local property tax that would be payable were a true and complete return to be delivered.

(2) The penalty imposed by subsection (1) shall not exceed €3,000.

F162[(2A) A liable person who fails to comply withsection 14(1A)(inserted by the Finance (Local Property Tax) (Amendment) Act 2013) shall be liable to a penalty of€500.]

(3) In proceedings for the recovery of a penalty incurred under this section, a certificate signed by a Revenue officer which certifies that he or she has examined the relevant records and that it appears from those records that—

(a) a stated return was not received, or

(b) the defendant has failed to do a stated act or furnish stated particulars,

shall be evidence until the contrary is proved of the matters referred to in paragraphs (a) and (b).

147. Penalty for false statement or false representation.

147.— (1) A liable person, or a person acting under the authority of the liable person, shall, without prejudice to any other penalty to which the person may be liable, be liable to a penalty under this section if the person knowingly—

(a) makes any false statement or false representation, or

(b) delivers an incorrect return,

for the purpose of obtaining—

(i) any reduction in local property tax payable by the liable person,

(ii) a repayment of local property tax paid by the liable person, or

(iii) a deferral in accordance with Part 12.

(2) The penalty imposed by subsection (1)shall be—

(a) the amount of local property tax which would have been payable had a false statement or a false representation not been made or an incorrect return not been delivered, as the case may be, or

(b) the amount of local property tax in respect of which a deferral is claimed in accordance with Part 12.

(3) The penalty imposed by subsection (1) shall not exceed €3,000.

147A. F163[Assessment as evidence of amount of tax payable.

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