Local Government (Charges) Act 2009

Charge on certain residential property.

3.— (1) A person who, on such date (in this Act referred to as the “ liability date ”) falling in the year 2009 as is prescribed, is the owner of a residential property shall be liable to pay the sum of €200 (in this Act referred to as a “charge”) to the relevant local authority.

(2) A person who, on 31 March (in this Act also referred to as the “ liability date ”) of each year subsequent to the year 2009, is the owner of a residential property shall be liable to pay the sum (in this Act also referred to as a “charge”) specified in subsection (3) to the relevant local authority.

(3) The sum referred to in subsection (2) shall be—

(a) €200, or

(b) where a sum stands prescribed under subsection (5) for the purposes of subsection (2), that sum.

(4) The owner of a residential property on a liability date shall pay the charge for which that person is liable under this section to the relevant local authority before the expiration of such period as is prescribed.

(5) The Minister may from time to time review the amount of the charge in subsection (2) and, having regard to any change in the consumer price index since the amount of the charge was last specified or prescribed under this section, prescribe a revised amount as the Minister considers appropriate, and that amount shall have effect for and from the next liability date until further varied.

(6) For the purposes of subsection (5), “ change in the consumer price index ” means the difference between—

(a) the All Items Consumer Price Index number last published by the Central Statistics Office before the date when the amount of the charge in subsection (2) was last specified or prescribed under this section, and

(b) the said number last published before the date of the review under subsection (5),

expressed as a percentage of the first mentioned number.

(7) In the case of a charge relating to a liability date due in respect of a residential property that is co-owned by 2 or more persons—

(a) each person who is a co-owner shall be jointly and severally liable to pay the said charge, and

(b) payment of the charge by any one or more of theco-owners shall discharge the liability of each co-owner to pay that charge to the local authority concerned.