Finance (Local Property Tax and Other Provisions)(Amendment) Act 2025

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Number 6 of 2025

FINANCE (LOCAL PROPERTY TAX AND OTHER PROVISIONS) (AMENDMENT) ACT 2025

CONTENTS

PART 1

Preliminary and General

Section

1. Short title and commencement

PART 2

Amendment of Finance (Local Property Tax) Act 2012

2. Definition

3. Application

4. Amendment of section 10D of Act of 2012

5. Certain other residential properties constructed using defective concrete blocks

6. Amendment of section 13 of Act of 2012

7. Amendment of section 15A of Act of 2012

8. Amendment of section 17 of Act of 2012

9. Amendment of section 20 of Act of 2012

10. Amendment of section 39 of Act of 2012

11. Amendment of section 132 of Act of 2012

12. Consequential amendments of Act of 2012

PART 3

Amendment of Taxes Consolidation Act 1997

13. Amendment of section 817U of Taxes Consolidation Act 1997

PART 4

Amendment of Value-Added Tax Consolidation Act 2010

14. Amendment of section 46 of Value-Added Tax Consolidation Act 2010

Acts Referred to

Finance (Local Property Tax) Act 2012 (No. 52)

Limited Partnerships Act 1907 (7 Edw. 7, c. 24)

Remediation of Dwellings Damaged by the Use of Defective Concrete Blocks Act 2022 (No. 28)

Taxes Consolidation Act 1997 (No. 39)

Value-Added Tax Consolidation Act 2010 (No. 31)

Number 6 of 2025

FINANCE (LOCAL PROPERTY TAX AND OTHER PROVISIONS) (AMENDMENT) ACT 2025

An Act to amend the Finance (Local Property Tax) Act 2012 ; to amend the Taxes Consolidation Act 1997 ; to amend the Value-Added Tax Consolidation Act 2010 ; and to provide for related matters.

[2nd July, 2025]

Be it enacted by the Oireachtas as follows: