Finance (Local Property Tax) (Amendment) Act 2021

Amendment of section 21 of Principal Act

27. Section 21 of the Principal Act is amended, in subsection (1), by the substitution of the following paragraph for paragraph (b):

“(b) the notification referred to in paragraph (a) shall be sent to the Revenue Commissioners in the year in which the resolution is passed, on or before—

(i) in a year in which a valuation date occurs, 31 August in that year, and

(ii) in any other year, 15 October in that year.”.