Finance (Local Property Tax) (Amendment) Act 2013

Collection and enforcement.

12.— The Principal Act is amended—

(a) by substituting the following for subsection (1) of section 119:

“(1) Local property tax in relation to a liability date shall be due on that date.

(1A) Subject to subsections (2) and (3), local property tax contained in a self-assessment or a Revenue assessment or treated as contained in a Revenue assessment under section 49 shall be payable on or before—

(a) 1 July 2013, in respect of the liability date 1 May 2013, and

(b) 1 January in the year immediately following the year in which any liability date after 1 May 2013 falls.”,

(b) by substituting the following for section 120:

“120.— (1) Subject to subsection (2), Chapters 1A to 1D of Part 42 of the Act of 1997 shall apply to the collection and recovery of local property tax as they apply to the collection and recovery of the taxes, duties, levies and charges referred to in section 960A of that Act.

(2) Notwithstanding subsection (1), the Collector-General shall not be obliged to demand payment of local property tax in accordance with section 960E(2) of the Act of 1997 (as applied by subsection (1)) where the Revenue Commissioners give a direction or a revised direction, as the case may be, under section 65, 70, 84, 91, 102 or 109.

(3) The Revenue Commissioners may give a direction under section 65, 84, or 102, as the case may be, after local property tax is due but before it is payable in respect of a particular liability date.”,

(c) in section 121 by substituting “that person’s liability to local property tax in respect of any or all of the person’s relevant residential properties in whatever proportion they consider appropriate” for “any or all of the relevant residential properties”,

(d) in section 122 by inserting “payment, including” before “cash payments”,

(e) in section 126 by substituting “(1) Subject to section 139(4) and subsection (2)” for “Subject to section 139(4)”,

(f) in section 126 by inserting the following after subsection (1):

“(2) For the purposes of subsection (1), local property tax in relation to a relevant residential property shall be paid notwithstanding that a sale of the property is completed before that tax is payable in accordance with section 119(1A) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013).”,

(g) in section 125 by substituting “sections 126, 127A” for “sections 126”,

(h) by inserting the following after section 127:

“Charges on property following sale.

127A.— Where—

(a) a relevant residential property is sold,

(b) the person who is the liable person in relation to it after the sale prepares and delivers a return in accordance with Part 7 in respect of the first liability date falling after the sale,

(c) the return referred to in paragraph (b) contains a full and true disclosure of all matters necessary for the establishment of the correct liability to local property tax, and

(d) local property tax is due in respect of a liability date falling before the sale,

the tax referred to in paragraph (d), together with any associated accrued interest, to the extent that it was not contained in any Revenue estimate, any Revenue assessment or any self-assessment, as the case may be, that was made before the sale shall not be a charge on the relevant residential property to which it relates.”,


(i) by inserting the following after section 147:

“Assessment as evidence of amount of tax payable.

147A.— For the purposes of this Part, any assessment that can no longer be varied by the Appeal Commissioners or by an order of a court shall be sufficient evidence of the amount of local property tax payable in respect of a relevant residential property.”.