Updated to 26 September 2019 (Act No. 33 of 2019 and S.I. No. 500 of 2019)

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-18 1 January 2013 Finance (Local Property Tax) Act 2012 (Section 1) (Specified Date) Order 2012 (S.I. No. 589 of 2012), art. 2
Ss. 19-21 1 July 2014 Finance (Local Property Tax) Act 2012 (Section 1) (Specified Date) Order 2012 (S.I. No. 589 of 2012), art. 3
Ss. 22-159 1 January 2013 Finance (Local Property Tax) Act 2012 (Section 1) (Specified Date) Order 2012 (S.I. No. 589 of 2012), art. 2
Sch. 1 January 2013 Finance (Local Property Tax) Act 2012 (Section 1) (Specified Date) Order 2012 (S.I. No. 589 of 2012), art. 2

Amendments and other effects

How AffectedAffecting Provision
S. 2 references construed Local Government Reform Act 2014 (No. 1 of 2014), ss. 1(22), 9(2),(3), 25(2)
S. 2 amended Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(a)
  Local Government Reform Act 2014 (No. 1 of 2014), ss. 1(22), 5(6), sch. 2 pt. 5
  Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 16(a)
S. 3 amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 2
S. 4 substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 16(b)
S. 5(2)(ii) substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 16(c)
S. 7(1) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 2(a)
S. 7(2) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 2(b)
S. 7A inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 2(c)
S. 8(1) amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 3
S. 9 amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 4
S. 10(3) developments prescribed Finance (Local Property Tax) Regulations 2013 (S.I. No. 91 of 2013), reg. 3 & schedule
S. 10A inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 3
S. 10A form of certificate prescribed Finance (Local Property Tax) (Pyrite Exemption) Regulations 2013 (S.I. No. 147 of 2013), reg. 6 & sch.
S. 10A(3) substituted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 5(a)
S. 10A(3A) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 5(b)
S. 10A(3B) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 5(c)
S. 10A(4) substituted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 5(d)
S. 10A(4A) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 5(e)
S. 10A(4B) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 5(f)
S. 10A(7) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 5(g)
S. 10B inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 2(d)
S. 10B(1) substituted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 6(a)
S. 10B(1A) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 6(b)
S. 10B(1B) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 6(c)
S. 10B(3) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 6(d)
S. 11(3)(f) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 4(a)
S. 11(5A) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 4(b)
S. 12 substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 4(c)
S. 13(2)(a) substituted Finance (Local Property Tax) Act 2012 (Section 13 (3)) Order 2019 (S.I. No. 166 of 2019), art. 2
S. 13(2)(a) amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 7(a)
S. 13(2)(b) substituted Finance (Local Property Tax) Act 2012 (Section 13 (3)) Order 2019 (S.I. No. 166 of 2019), art. 2
S. 13(2)(b) amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 7(b)
S. 14(1) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(a)
S. 14(1A) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(b)
S. 14(2) amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 8
S. 15A inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 6
S. 15A(1) amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 9(1)(a), (2)
S. 15A(2)(a) substituted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 9(1)(b)(i)
S. 15A(2)(b) amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 9(1)(b)(ii)
S. 15A(2)(bb) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 9(1)(b)(iii)
S. 15A(2)(c) amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 9(1)(b)(iv)
S. 15A(3) substituted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 9(1)(c)
S. 15A(4) substituted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 9(1)(d)
S. 15A(4A) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 9(1)(e)
S. 15A(4B) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 9(1)(f)
S. 16(1) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(c)
S. 17(2) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(d)
S. 17(5) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(e)
S. 17(6) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 7(a)
S. 17, table, row 10 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(f)
S. 19(a) substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(g)
S. 20 restrictions on performance of reserved function under Local Government (Performance of Reserved Functions in Respect of Municipal District Members) Regulations 2014 (S.I. No. 231 of 2014), regs. 2, 6-10
S. 20 reserved function conferred Local Government Act 2001 (No. 37 of 2001), ss. 131, 131A, sch. 14A pt. 3 (see also Local Government Reform Act 2014 (No. 1 of 2014), ss. 1(22), 21(4), sch. 3)
S. 20(1) amended Local Government Reform Act 2014 (No. 1 of 2014), ss. 1(22), 5(6), sch. 2 pt. 5
S. 20(2) amended Local Government Reform Act 2014 (No. 1 of 2014), ss. 1(22), 5(6), sch. 2 pt. 5
  Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(h)
S. 20(2A) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(i)
S. 20(2A) forms prescribed Local Property Tax (Local Adjustment Factor) Regulations 2014 (S.I. No. 296 of 2014), regs. 2, 4-6, schs. 1, 2
S. 20(3) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(j)
S. 20(6) forms and processes prescribed Local Property Tax (Local Adjustment Factor) Regulations 2014 (S.I. No. 296 of 2014), regs. 2, 7-10, schs. 3, 4
S. 21 substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(k)
S. 24(3) amended Home Building Finance Ireland Act 2018 (28/2018), s. 28
S. 26(4) amended Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(b)
S. 34(3) amended Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(c)(i)
S. 34(4) deleted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(c)(ii)
S. 35(2) amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 10(a)
  Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 8(a)
S. 35(4)(a) amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 10(a)
  Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 8(b)
S. 35(4)(b) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 8(c)
S. 35(5) amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 10(b)
S. 35(5A) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 8(d)
S. 38 substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 8(e)
S. 41(2) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 8(f)
S. 44(1) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 16(d)
S. 47(1) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 9(a)
S. 47(2A) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 9(b)
S. 48(2) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 9(c)
S. 49(2) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 9(d)
S. 54(2) substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 9(e)
S. 54(3) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 9(e)
S. 56(4) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 9(f)
S. 57(3) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 9(g)
S. 59(1) substituted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(d)(i)
S. 59(3) substituted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(d)(ii)
S. 59(4) deleted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 9(h)
S. 59(5) deleted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(d)(iii)
Part 9 (ss. 61-63) deleted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(e)
S. 61 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 10(a)
S. 62(1)(k), (l) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 10(b)(i), (ii)
S. 62(1)(m) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 10(b)(iii)
S. 63(a) substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 10(c)
S. 64 amended Home Building Finance Ireland Act 2018 (28/2018), s. 29(a)-(c)
  Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 11(a)
S. 67 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 11(b)
S. 69(1) substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 11(c)
S. 69(3) deleted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 11(d)
S. 73 deleted Home Building Finance Ireland Act 2018 (28/2018), s. 30
S. 74 substituted Home Building Finance Ireland Act 2018 (28/2018), s. 31
S. 75(1) substituted Home Building Finance Ireland Act 2018 (28/2018), s. 32
S. 78 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 11(e)
S. 78A inserted Home Building Finance Ireland Act 2018 (28/2018), s. 33
S. 79 substituted Home Building Finance Ireland Act 2018 (28/2018), s. 34
S. 80 deleted Home Building Finance Ireland Act 2018 (28/2018), s. 35
S. 87 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 11(f)
S. 105 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 11(g)
S. 113(1)(c) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 16(e)
S. 119(1) substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 12(a)
S. 119(1A) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 12(a)
S. 119(2) substituted Home Building Finance Ireland Act 2018 (28/2018), s. 36
S. 119(4) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 7(b)
S. 120 substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 12(b)
S. 121 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 12(c)
S. 122 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 12(d)
S. 125 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 12(g)
S. 126 renumbered as s. 126(1) and amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 12(e)
S. 126(2) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 12(f)
S. 127A inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 12(h)
S. 130 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 13(a), (b)
S. 131(2) substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 13(c)
S. 133(2) amended Home Building Finance Ireland Act 2018 (28/2018), s. 37
S. 133A inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 13(d)
S. 133B inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 13(d)
S. 133C inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 13(d)
S. 134(1) substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 13(e)
S. 134(2) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 13(f)
S. 135(2) amended Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(f)(i)
S. 135(3) deleted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(f)(ii)
S. 139(1) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 13(g)
S. 140 deleted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 14
S. 142(1) substituted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(g)(i)
S. 142(2) substituted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(g)(i)
S. 142(2A) inserted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(g)(ii)
S. 143 deleted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 14
S. 145(1)(a) amended Home Building Finance Ireland Act 2018 (28/2018), s. 38(a)
S. 145(2) amended Home Building Finance Ireland Act 2018 (28/2018), s. 38(b)
S. 145(4) amended Home Building Finance Ireland Act 2018 (28/2018), s. 38(c)
S. 146(2A) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(l)
S. 147A inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 12(i)
S. 153(c) references construed Residential Tenancies (Amendment) Act 2015 (No. 42 of 2015), ss. 1(4), 13(3)
S. 153(p) amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 11(a)
S. 153(q) amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 11(b)
S. 153(r)-(t) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 11(c)
S. 157 substituted Water Services Act 2017 (29/2017), ss. 1(3), 54
S. 157 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 16(f)

SIs made under the Act

SectionSIs made under the Act
S. 10 Finance (Local Property Tax) Regulations 2013 (S.I. No. 91 of 2013)
S. 10A Finance (Local Property Tax) (Pyrite Exemption) Regulations 2013 (S.I. No. 147 of 2013)
S. 13(3) Finance (Local Property Tax) Act 2012 (Section 13 (3)) Order 2019 (S.I. No. 166 of 2019)
S. 20(6) Local Property Tax (Local Adjustment Factor) (Amendment) (No. 2) Regulations 2014 (S.I. No. 439 of 2014)Local Property Tax (Local Adjustment Factor) Regulations 2014 (S.I. No. 296 of 2014)