Finance (Local Property Tax) (Amendment) Act 2015

Amendment of section 10A of Principal Act

5. Section 10A of the Principal Act is amended—

(a) by the substitution of the following subsection for subsection (3):

“(3) Subject to subsection (4), a residential property shall not, for the purposes of this Act, be regarded as a relevant residential property where—

(a) a certificate under and in accordance with regulations under subsection (1) has been issued in relation to it,

(b) the property has been included in the pyrite remediation scheme,

(c) the property has been or is being remediated in satisfaction of a claim made and settled under structural warranty insurance, structural warranty guarantee or some other form of insurance, or

(d) the person who constructed the property, or who caused the property to be constructed (in this section referred to as the ‘builder’) remediates the property or puts the liable person in relation to that property in sufficient funds to remediate the property,

and, in the case of a property referred to in paragraph (c) or (d), the Revenue Commissioners confirm, under subsection (3A), that the residential property shall not be so regarded.”,

(b) by the insertion of the following subsection after subsection (3):

“(3A) (a) A liable person may, in relation to a property referred to in subsection (3)(c) or (d), make an application in writing to the Revenue Commissioners for confirmation that the property shall not, for the purposes of this Act, be regarded as a relevant residential property.

(b) For the purpose of an application under paragraph (a), the Revenue Commissioners may specify the form of an application and may require that the following information is provided to them:

(i) the address of the residential property;

(ii) the nature and extent of the pyritic damage;

(iii) any documentation provided by a competent person (within the meaning of the Pyrite Resolution Act 2013 ) in relation to the person’s assessment of the pyritic damage;

(iv) the results of any testing carried out on the property to establish the extent of the pyritic damage;

(v) any documentation provided in relation to a claim or settlement under structural warranty insurance, structural warranty guarantee or some other form of insurance;

(vi) any documentation provided by the builder of the property in relation to the remediation of that property;

(vii) such certificate of remediation as may be required by the standard for remediation;

(viii) any other particulars the Revenue Commissioners may reasonably require for the purpose of considering the application.

(c) No confirmation shall be given by the Revenue Commissioners on an application under paragraph (a) unless they are satisfied that paragraph (c) or (d), of subsection (3) applies in relation to a residential property.”,

(c) by the insertion of the following subsection after subsection (3A) (inserted by paragraph (b)):

“(3B) For the purposes of subsection (3A), the Revenue Commissioners shall publish guidelines in relation to—

(a) the manner in which an application shall be made,

(b) the information or documentation required to be provided by the liable person in support of the application, and

(c) any other information or documentation that the Revenue Commissioners consider to be relevant for the purpose of considering an application.”,

(d) by the substitution of the following subsection for subsection (4):

“(4) Notwithstanding subsection (3) and subject to subsection (5), a residential property shall not, for the purposes of this Act, be regarded as a relevant residential property in relation to six consecutive liability dates commencing with the first liability date on or before which, in so far as it relates to a property referred to—

(a) in subsection (3)(a), a certificate under and in accordance with regulations made under subsection (1) has been issued in relation to the property, or

(b) in subsection (3)(b), the liable person was notified under the Pyrite Resolution Act 2013 that the residential property has been included in the pyrite remediation scheme.”,

(e) by the insertion of the following subsection after subsection (4):

“(4A) Where subsection (3)(b) applies in relation to a residential property and the liable person in relation to that property was notified under the Pyrite Resolution Act 2013 , before the coming into operation of this section, that the property is included in the pyrite remediation scheme the Revenue Commissioners shall, subject to subsection (4) and on receipt of a claim for repayment by the liable person, repay to that person any local property tax that was paid in respect of any liability date falling between the date of the notice and that coming into operation.”,

(f) by the insertion of the following subsection after subsection (4A) (inserted by paragraph (e)):

“(4B) (a) Where paragraph (c) or (d) of subsection (3) applies, the confirmation in writing given by the Revenue Commissioners under subsection (3A) shall specify a date (in this subsection referred to as the ‘effective date’), for the purposes of this subsection.

(b) The effective date shall be the date on which—

(i) where paragraph (c) of subsection (3) applies, the funds are provided in satisfaction of a claim for the remediation of the property, or

(ii) where paragraph (d) of subsection (3) applies, the builder completes the remediation of the property or provides sufficient funds for the remediation of the property,

but in either case shall not be earlier than 2 May 2013.

(c) Notwithstanding subsection (3) and subject to subsection (5), a residential property shall not, for the purposes of this Act, be regarded as a relevant residential property in relation to six consecutive liability dates commencing with the first liability date after the effective date.

(d) The Revenue Commissioners shall, subject to this subsection, and on receipt of a claim for repayment by the liable person, repay to that person any local property tax that was paid by the person in respect of any liability date falling between the effective date and the coming into operation of this subsection.”,

and

(g) by the insertion of the following subsection after subsection (6):

“(7) In this section—

‘pyrite remediation scheme’ has the meaning assigned to it by the Pyrite Resolution Act 2013 ;

‘remediation’ means remediation carried out in accordance with the standard for remediation;

‘standard for remediation’ has the meaning assigned to it by the Pyrite Resolution Act 2013 .”.