Local Government (Charges) Act 2009

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Exemptions from charge.

4.— (1) A person who, on a liability date, is the owner of a residential property shall not, in respect of that residential property, be liable to pay the charge relating to that liability date if the residential property is, on that date—

(a) in the case of an owner who is an individual—

(i) occupied by that individual as his or her sole or main residence, or

(ii) partly occupied by that individual as his or her sole or main residence, and as regards the portion of the property not so occupied he or she is entitled to and claims relief under section 216A (inserted by section 32 of the Finance Act 2001 ) of the Act of 1997 in respect of relevant sums not exceeding his or her limit for the year of assessment concerned,

or

(b) comprised in a discretionary trust (within the meaning of section 2 of the Capital Acquisitions Tax Consolidation Act 2003 ) or the owner of which is a body corporate beneficially entitled in possession, being a trust or body corporate which is approved as an eligible charity in accordance with Part 3 of Schedule 26A of the Act of 1997.

(2) If, on a liability date—

(a) an individual is the owner of a residential property (in this subsection referred to as the “first property”) and occupies it as his or her sole or main residence,

(b) that individual is also the owner of another residential property (in this subsection referred to as the “second property”),

(c) that individual became the owner of the second property within the period of 1 year immediately before the liability date, and

(d) not later than 6 months after the liability date, the second property becomes his or her sole or main residence and the individual ceases to be the owner of the first property,

then he or she shall not, in respect of either the first property or the second property, be liable to pay the charge relating to the liability date and the relevant local authority shall refund any charge and any associated late payment fee paid by that individual for either the first or the second property in relation to that liability date.

(3) For the purposes of subsection (2), an individual becomes the owner of residential property when he or she becomes entitled to possession of it.

(4) (a) An individual who, on a liability date, is the owner of a residential property shall not, in respect of that residential property, be liable to pay the charge relating to it for that liability date if—

(i) he or she is or was, as the case may be, a party to a marriage,

(ii) the residential property concerned is, on that date, the sole or main residence of the other party to that marriage, and

(iii) a decree of divorce or a decree of judicial separation was granted in respect of that marriage on or before that date.

(b) In this subsection—

“ decree of divorce ” means—

(i) a decree under section 5 of the Family Law (Divorce) Act 1996 , or

(ii) a decree or order (howsoever described) of like effect to the decree referred to in subparagraph (i) granted under the law of a place other than the State and recognised under the law of the State;

“ decree of judicial separation ” means—

(i) a decree under section 3 of the Judicial Separation and Family Law Reform Act 1989 , or

(ii) a decree or order (howsoever described) of like effect to the decree referred to in subparagraph (i) granted under the law of a place other than the State and recognised under the law of the State.

(5) If, on a liability date, an individual who is the owner of a residential property—

(a) is incapacitated by reason of long term mental or physical infirmity, and

(b) had been obliged, at a time prior to that date, due to the said mental or physical infirmity, to vacate the said property, which had been, immediately preceding that time, his or her sole or main residence, and

(c) is normally resident in a place of which he or she is not the owner,

then he or she shall not be liable to pay a charge in respect of that property in relation to that liability date.

(6) (a) If, on a liability date, a residential property is occupied, free of rent, as his or her sole or main residence by an individual who is a relative of the owner of the property, and the owner resides in another property as his or her sole or main residence, then the owner shall not be liable to pay a charge in respect of the first-mentioned property in relation to that liability date, provided that the first-mentioned property and the sole or main residence of the owner are located—

(i) on the same property, or

(ii) within 2 kilometres of each other.

(b) For the purposes of paragraph (a), “ relative ” includes—

(i) a relation of the spouse or partner of the owner,

(ii) a person in respect of whom the owner is the legal guardian, and

(iii) a person who is a ward of court in respect of whom the owner is the committee.