Finance (Local Property Tax) (Amendment) Act 2015
Amendment of section 15A of Principal Act | ||
9. (1) Section 15A of the Principal Act is amended— | ||
(a) in subsection (1) by the substitution of “€50,000” for “any value attributable solely to that adaptation of it”, | ||
(b) in subsection (2) — | ||
(i) by the substitution of the following for paragraph (a): | ||
“(a) either— | ||
(i) a grant in respect of the cost of the work referred to in subsection (1) was paid under either— | ||
(I) the Housing (Adaptation Grants for Older People and People with a Disability) Regulations 2007 ( S.I. No. 670 of 2007 ), or | ||
(II) Regulation 4 of the Housing (Disabled Persons and Essential Repairs Grants) Regulations 2001 ( S.I. No. 607 of 2001 ), | ||
or | ||
(ii) a grant referred to in subparagraph (i) was not paid and the Revenue Commissioners confirm in writing, under subsection (4A), the reduction in the chargeable value of the property,”, | ||
(ii) in paragraph (b), by the deletion of “and”, | ||
(iii) by the insertion of the following paragraph after paragraph (b): | ||
“(bb) the chargeable value of the relevant residential property is increased as a result of the adaptation referred to in subsection (1), and”, | ||
and | ||
(iv) in paragraph (c), by the substitution of “including, where such a grant was paid,” for “including”, | ||
(c) by the substitution of the following subsection for subsection (3): | ||
“(3) The maximum amount by which the chargeable value of a relevant residential property may be reduced for the purposes of subsection (1) shall be €50,000.”, | ||
(d) by the substitution of the following subsection for subsection (4): | ||
“(4) The increase in the chargeable value of the relevant residential property as a result of the adaptation referred to in subsection (1) shall be established on completion of that adaptation.”, | ||
(e) by the insertion of the following subsection after subsection (4): | ||
“(4A) (a) Where subparagraph (ii) of subsection (2)(a) applies, a liable person may make an application to the Revenue Commissioners for confirmation in writing, in relation to a relevant residential property referred to in subsection (1), of the reduction in the chargeable value of the 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 ofthe residential property; | ||
(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 person who has a disability: | ||
(i) the nature and extent of the disability; | ||
(ii) the extent to which the disability 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) a relevant residential property has been adapted for the purposes specified in subsection (1), and | ||
(ii) subparagraph (i) of subsection (2)(a) does not apply. | ||
(e) In this subsection “general practitioner”, in relation to a person who has a disability, 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 person who has a disability.”, | ||
and | ||
(f) by the insertion of the following subsection after subsection (4A) (inserted by paragraph (e)): | ||
“(4B) For the purposes of subsection (4A), 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 to be furnished in relation to the property and the person who has a disability in support of the application, and | ||
(c) any other information that the Revenue Commissioners consider to be relevant for the purpose of considering the application.”. | ||
(2) The amendment of section 15A under paragraph (a) of subsection (1) shall apply in relation to the liability date 1 November 2016 and each subsequent liability date. |