Finance (Local Property Tax) Act 2012


Charging Provisions

Valuation date.

13.— (1) In this Act the date by reference to which the chargeable value of a relevant residential property is to be established is referred to as the valuation date.

(2) The valuation date in relation to a relevant residential property shall be—

(a) 1 May 2013 for the years 2013, 2014, 2015 and 2016, and

(b) for each consecutive 3-year period after the year 2016, 1 November in the year preceding the first year of the particular 3 year period.

(3) The Minister may, by order, alter the valuation date referred to in subsection (2).