Local Government Reform Act 2014

Amendment of certain provisions relating to rates on vacant premises

31. (1) Section 71 of the Local Government (Dublin) Act 1930 is amended—

(a) by inserting the following after subsection (1):

“(1A) A local authority may—

(a) specify a local electoral area or local electoral areas within its administrative area where owners of vacant premises shall be entitled to claim and receive a refund of differing proportion of the municipal rate to that referred to in subsection (1), and

(b) determine the proportion of the refund to apply in respect of each specified local electoral area or local electoral areas in accordance with paragraph (a).

(1B) The specifying of a local electoral area or local electoral areas and the determination of the proportion of the refund shall be a reserved function.”,

and

(b) by inserting the following after subsection (3):

“(4) The Minister may make regulations specifying the financial considerations and administrative and other procedures to apply in relation to the performance by Dublin City Council of functions to which subsections (1A) and (1B) relate.”.

(2) Section 20 of the Cork City Management Act 1941 is amended—

(a) by inserting the following after subsection (1):

“(1A) A local authority may—

(a) specify a local electoral area or local electoral areas within its administrative area where owners of vacant premises shall be entitled to claim and receive a refund of differing proportion of the municipal rate to that referred to in subsection (1), and

(b) determine the proportion of the refund to apply in respect of each specified local electoral area or local electoral areas in accordance with paragraph (a).

(1B) The specifying of a local electoral area or local electoral areas and the determination of the proportion of the refund shall be a reserved function.”,

and

(b) by inserting the following after subsection (3):

“(4) The Minister may make regulations specifying the financial considerations and administrative and other procedures to apply in relation to the performance by Cork City Council of functions to which subsections (1A) and (1B) relate.”.

(3) Section 14 of the Local Government Act 1946 is amended—

(a) in subsection (1) by deleting “which is situated in a county but not in an urban area and”,

(b) by inserting the following after subsection (1):

“(1A) For the purposes of subsection (1) reference to county rate shall include a rate adopted by a city and county council.

(1B) A local authority may—

(a) specify a local electoral area or local electoral areas within its administrative area where owners of vacant premises shall be entitled to claim and receive a refund of differing proportion of the county rate to that referred to in subsection (1), and

(b) determine the proportion of the refund to apply in respect of each specified local electoral area or local electoral areas in accordance with paragraph (a).

(1C) The specifying of a local electoral area or local electoral areas and the determination of the proportion of the refund shall be a reserved function.”,

and

(c) by inserting the following after subsection (3):

“(4) The Minister may make regulations specifying the financial considerations and administrative and other procedures to apply in relation to the performance by a local authority of functions to which subsections (1B) and (1C) relate.”.