Finance (Local Property Tax) Act 2012

Notification of local adjustment factor to the Revenue Commissioners.

21.— Where a local authority passes the resolution referred to in section 20 (2), it shall notify the Revenue Commissioners of the percentage by which the basic rate is to be varied, and—

(a) the notification shall be sent to the Revenue Commissioners in the form and manner specified by them, and

(b) the notification referred to in paragraph (a) shall be sent to the Revenue Commissioners on or before 30 September in the year in which the relevant liability date falls.