Finance (Local Property Tax) Act 2012
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Change of liable person between consecutive valuation dates. |
14.— (1) Where the person who is a liable person in respect of a relevant residential property changes in the period between two consecutive valuation dates, the chargeable value, as stated in or ascertained for the purposes of a self-assessment or a Revenue assessment in relation to the property by reference to the first valuation date, shall continue to apply until the next valuation date. | |
(2) Other than in the case of a residential property referred to in section 8 , where a property is not a relevant residential property on 1 May 2013 or on the first valuation date for any consecutive 3-year period after the year 2016, it shall not be treated as a relevant residential property until the next valuation date. |