Finance (Local Property Tax) (Amendment) Act 2013

Liable person.

4.— The Principal Act is amended—

(a) in section 11(3)(f) by substituting “a prima facie right to apply” for “the right”,

(b) by inserting the following after subsection (5) of section 11:

“(5A) (a) Subject to paragraph (b), where—

(i) at any time on or after the lapse of 12 months from the death of a person (the ‘deceased’) a person occupies or receives the rents or profits from a relevant residential property comprised in the estate of the deceased (and whether or not such occupation or receipt by that person also occurred before that lapse), and

(ii) during that period of 12 months no grant of representation in respect of the deceased’s estate has been made,

then, unless and until a grant of representation is made in respect of that estate, the person shall be deemed to be a liable person in relation to that relevant residential property for so long as such occupation or receipt by the person in relation to that property continues.

(b) This subsection shall not apply to a case in which the deceased died testate leaving an executor surviving him or her.”,


(c) by substituting the following for section 12:

“Occupation or receipt of rents or profits as evidence of liability.

12.— (1) It shall be presumed, until the contrary is proved, that a person who is in occupation of a relevant residential property, or is in receipt of the rents or profits therefrom, is a liable person in relation to it.

(2) In administering this Act generally or in exercising any power to make a Revenue estimate or a Revenue assessment or to require the delivery of a return in relation to any relevant residential property or in exercising any other power thereunder, the Revenue Commissioners shall not be required firstly to inquire into the title to, or any estate, interest or right in, any particular residential property.”.