Finance (Local Property Tax and Other Provisions)(Amendment) Act 2025
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Certain other residential properties constructed using defective concrete blocks | ||
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5. The Act of 2012 is amended by the insertion of the following section after section 10D: | ||
“10E. (1) Subject to subsection (2), a residential property that has been damaged as a result of the use of defective concrete blocks in its construction shall not, for the purposes of section 16(1), be regarded as a relevant residential property where a determination is made under section 15(1)(a) of the Act of 2022 that the residential property meets the damage threshold and a notification has issued accordingly under section 15(5) of that Act. | ||
(2) Notwithstanding subsection (1), a residential property shall not, for the purposes of section 16(1), be regarded as a relevant residential property in relation to six consecutive liability dates commencing with the first liability date on or before which, in so far as it relates to a property referred to in subsection (1), the notification referred to in subsection (1) has been issued, where that first liability date falls on or after the date of the making of the Remediation of Dwellings Damaged by the Use of Defective Concrete Blocks Regulations 2023 ( S.I. No. 347 of 2023 ). | ||
(3) In this section— | ||
‘Act of 2022’ means the Remediation of Dwellings Damaged by the Use of Defective Concrete Blocks Act 2022 ; | ||
‘damage threshold’ has the meaning assigned to it by section 15(1)(a) of the Act of 2022; | ||
‘defective concrete blocks’ has the meaning assigned to it by the Act of 2022.”. |