Finance (Local Property Tax) (Amendment) Act 2015

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Amendment of section 10B of Principal Act

6. Section 10B of the Principal Act is amended—

(a) by the substitution of the following subsection for subsection (1):

“(1) A residential property shall not, for the purposes of this Act, be regarded as a relevant residential property where the property is occupied by an incapacitated individual as his or her sole or main residence and—

(a) either—

(i) the individual is a person—

(I) to whom paragraph (b) of section 189(1) of the Act of 1997 applies, or

(II) who is a beneficiary under a qualifying trust (within the meaning of section 189A(1) of the Act of 1997),

or

(ii) the individual is not a person referred to in clause (I) or (II) of subparagraph (i) and the Revenue Commissioners confirm, under subsection (1A), that the residential property shall not, for the purposes of this Act, be regarded as a relevant residential property,

and

(b) the property is—

(i) acquired because of its suitability for occupation by such an incapacitated individual, or

(ii) adapted to render it more suitable for occupation by such an incapacitated individual and the cost of the adaptation, on completion of that adaptation, exceeds an amount that is equivalent to one-quarter of the chargeable value of that property before it was adapted.”,

(b) by the insertion of the following subsection after subsection (1):

“(1A) (a) Where subparagraph (ii) of subsection (1)(a) applies, a liable person in relation to a residential property may make an application in writing to the Revenue Commissioners for confirmation, in relation to the property that it shall not, for the purposes of this Act, be regarded as a relevant residential property.

(b) For the purpose of an application under paragraph (a), the Revenue Commissioners may specify the form of an application, and may require that the following information is provided to them:

(i) details of the residential property and the reason why it was acquired or adapted and considered to be suitable for occupation by the incapacitated individual;

(ii) a description of the adaptation referred to in subsection (1);

(iii) the cost of the adaptation;

(iv) the date of completion of the adaptation;

(v) the chargeable value attributable to the adaptation;

(vi) any other particulars the Revenue Commissioners may reasonably require for the purpose of considering the application.

(c) For the purpose of an application under paragraph (a), the Revenue Commissioners may also require that the following information is provided by the general practitioner of the incapacitated person:

(i) the nature and extent of the incapacity;

(ii) the extent to which the incapacity affects the person’s mobility;

(iii) the reason the general practitioner considers the adaptation to have been necessary;

(iv) any other particulars the Revenue Commissioners may reasonably require for the purpose of considering the application.

(d) No confirmation shall be given by the Revenue Commissioners on an application under paragraph (a) unless they are satisfied that—

(i) the residential property was acquired because of its suitability for, or adapted to make it more suitable for, occupation by the incapacitated individual,

(ii) subparagraph (i) of subsection (1)(a) does not apply to him or her, and

(iii) where the property was adapted the cost of adaptation exceeds the cost referred to in subparagraph (ii) of subsection (1)(b).”,

(c) by the insertion of the following subsection after subsection (1A) (inserted by paragraph (b)):

“(1B) For the purposes of subsection (1A), the Revenue Commissioners shall publish guidelines in relation to—

(a) the manner in which an application is to be made,

(b) the information or documentation required to be provided in relation to the property and the incapacitated individual in support of the application, and

(c) any other information that the Revenue Commissioners consider to be relevant for the purpose of considering an application.”,

and

(d) by the insertion of the following subsection after subsection (2):

“(3) In this section—

‘incapacitated individual’ has the meaning assigned to it by section 189A of the Act of 1997;

‘general practitioner’, in relation to an incapacitated individual, means the medical practitioner, for the time being registered in the register of medical practitioners established under section 43 of the Medical Practitioners Act 2007 , who provides a general practitioner medical service to the incapacitated individual.”.