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Pyrite-induced damage.
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3.— The Principal Act is amended by inserting the following after section 10:
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“Pyrite-induced damage.
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10A.— (1) The Minister for the Environment, Community and Local Government shall make regulations—
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(a) providing for the methodology for the assessment of residential properties and the testing of subfloor hardcore material to establish the presence of significant pyritic damage,
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(b) providing for the issue, by a competent person, of a certificate in relation to a residential property confirming (if such be the case) that significant pyritic damage has, in respect of the property, been established, in accordance with the regulations,
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(c) specifying the form of the foregoing certificate, and
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(d) providing for such incidental or consequential matters in respect of the preceding paragraphs or such other matters as the Minister for the Environment, Community and Local Government deems appropriate having regard to scientific and technical considerations concerning instances of pyritic damage in the State or elsewhere.
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(2) In making regulations under subsection (1), the Minister for the Environment, Community and Local Government shall have regard to Irish Standard 398-1:2013 published by the National Standards Authority of Ireland and any revisions of that standard as may from time to time be made.
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(3) Subject to subsection (4), a residential property shall not, for the purposes of this Act, be regarded as a relevant residential property if a certificate under and in accordance with regulations under subsection (1) has been issued in relation to it.
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(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 three consecutive liability dates commencing with the first liability date on or before which a certificate under and in accordance with regulations under subsection (1) has been issued in relation to the property.
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(5) Notwithstanding subsection (4), the liability date 1 May 2013 or 1 November 2013, as the case may be, may be treated as the first liability date of the three consecutive liability dates referred to in subsection (4) where—
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(a) a certificate under and in accordance with regulations under subsection (1) in relation to a residential property has been issued after either of those liability dates and on or before 31 December 2013, and
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(b) a liable person makes an election in writing to the Revenue Commissioners on or before 31 January 2014 specifying one or other of those dates as that first liability date.
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(6) Where a liable person makes an election in accordance with subsection (5)(b), the Revenue Commissioners shall repay to the liable person any local property tax that was paid in respect of the liability date 1 May 2013 or 1 November 2013, as the case may be.”.
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