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Returns.
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8.— The Principal Act is amended—
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(a) in section 35(2) by substituting “a liable person shall not be obliged to prepare and deliver a return in respect of a relevant residential property in respect of the liability dates 1 November 2013, 1 November 2014 and 1 November 2015” for “a liable person shall not be obliged to prepare and deliver a return in respect of the liability dates 1 November in 2013, 2014 and 2015 and a relevant residential property”,
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(b) in paragraph (a) of section 35(4) by substituting “1 November 2013, 1 November 2014 and 1 November 2015” for “1 November in 2013, 2014 and 2015”,
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(c) in paragraph (b) of section 35(4) by inserting “of each” before “of the liability dates”,
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(d) in section 35 by inserting the following after subsection (5):
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“(5A) Notwithstanding subsection (2) and section 14(1), the person who is the liable person following the change referred to in section 14(1) shall prepare and deliver a return in relation to the first liability date following that change falling before the next valuation date where—
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(a) that person has received information or documentation in accordance with section 14(1A) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013), and
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(b) it appears to that person that the chargeable value in respect of the first valuation date (as referred to in section 14(1)) and the relevant residential property is not a chargeable value that could reasonably have been arrived at.”,
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(e) by substituting the following for section 38:
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“38.— (1) For the purposes of this section—
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(a) ‘chargeable period’, ‘chargeable person’ and ‘specified return date for the chargeable period’ have the same meanings, respectively, as in section 959A of the Act of 1997, and
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(b) where a liable person delivers a return required under section 959I(1) of the Act of 1997 on a date earlier than the specified return date for the chargeable period concerned, the specified return date shall be read as that earlier date.
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(2) This subsection applies where a liable person is a chargeable person in relation to a chargeable period and has not in relation to any return required under this Part—
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(a) prepared and delivered the return, or
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(b) (i) paid the local property tax payable, or
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(ii) entered into an arrangement with the Revenue Commissioners for payment of that local property tax,
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on or before the specified return date for the chargeable period.
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(3) Where subsection (2) applies—
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(a) the liable person shall be deemed not to have delivered the return required under section 959I(1) of the Act of 1997 for the chargeable period concerned, and
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(b) subject to subsections (4) and (5), the liable person shall be treated as if that person had failed to deliver the return referred to in paragraph (a) before the expiry of 2 months from the specified return date for the chargeable period concerned and a surcharge as referred to in section 1084(2)(a)(ii) of the Act of 1997 shall apply.
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(4) Subject to subsection (5), where subsequent to the specified return date for the chargeable period, the liable person—
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(a) prepares and delivers all returns required under this Part, and
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(b) pays the local property tax payable in respect of those returns or enters into an arrangement with the Revenue Commissioners for payment of that tax,
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the surcharge arising by virtue of subsection (3) shall not exceed the amount of the local property tax payable by reference to those returns.
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(5) Where the liable person has not, in fact, submitted the return required under section 959I(1) of the Act of 1997 on or before the specified return date for the chargeable period concerned and a surcharge is applied under section 1084(2) of that Act then this section shall not apply.”,
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and
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(f) in section 41(2) by substituting “Where the person who makes a return elects in the return” for “Where a liable person elects in a return”.
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