Finance (Local Property Tax) (Amendment) Act 2021

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Number 31 of 2021

FINANCE (LOCAL PROPERTY TAX) (AMENDMENT) ACT 2021

CONTENTS

PART 1

Preliminary and General

Section

1. Short title

2. Definitions

3. Application

PART 2

Amendments to Part 1 of Principal Act

4. Amendment of section 2 of Principal Act

5. Residential property

PART 3

Amendments to Part 2 of Principal Act

6. Amendment of section 3 of Principal Act

7. Application of exemptions

8. Amendment of section 4 of Principal Act

9. Amendment of section 5 of Principal Act

10. Amendment of section 6 of Principal Act

11. Amendment of section 7 of Principal Act

12. Amendment of section 7A of Principal Act

13. Amendment of section 8 of Principal Act

14. Amendment of section 9 of Principal Act

15. Amendment of section 10 of Principal Act

16. Amendment of section 10A of Principal Act

17. Amendment of section 10B of Principal Act

18. Additional exemptions

PART 4

Amendments to Part 3 of Principal Act

19. Amendment of section 11 of Principal Act

PART 5

Amendments to Part 4 of Principal Act

20. Amendment of section 13 of Principal Act

21. Valuation of properties completed or refurbished after valuation date

22. Amendment of section 14 of Principal Act

23. Deletion of section 15 of Principal Act

24. Amendment of section 17 of Principal Act

25. Amendment of section 19 of Principal Act

26. Amendment of section 20 of Principal Act

27. Amendment of section 21 of Principal Act

PART 6

Amendments to Part 7 of Principal Act

28. Amendment of section 34 of Principal Act

29. Amendment of section 35 of Principal Act

30. Amendment of section 38 of Principal Act

31. Particulars in relation to use of dwelling

32. Claim for exemption under Part 2 of Principal Act

33. Amendment of section 43 of Principal Act

PART 7

Amendments to Part 8 of Principal Act

34. Amendment of section 47 of Principal Act

35. Amendment of section 59 of Principal Act

PART 8

Amendments to Part 11 of Principal Act

36. Amendment of section 129 of Principal Act

PART 9

Amendments to Part 12 of Principal Act

37. Amendment of section 131 of Principal Act

38. Amendment of section 132 of Principal Act

39. Amendment of section 133 of Principal Act

PART 10

Amendments to Part 14 of Principal Act

40. Amendment of section 149 of Principal Act

PART 11

Consequential Amendments to Act of 1997

41. Amendment of section 959AF of Act of 1997

42. Amendment of section 991B of Act of 1997

43. References to Finance (Local Property Tax) Act 2012 in Act of 1997

PART 12

Consequential Amendments to Other Acts

44. Amendment of section 1 of Standards in Public Office Act 2001

45. Amendment of section 101 of Ministers and Secretaries (Amendment) Act 2011

46. Amendment of section 55 of Housing (Miscellaneous Provisions) Act 2014

Acts Referred to

British-Irish Agreement Act 1999 (No. 1)

Capital Acquisitions Tax Consolidation Act 2003 (No. 1)

Finance (1909-1910) Act 1910 (10 Edw. 7, c. 8)

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

Housing (Miscellaneous Provisions) Act 1992 (No. 18)

Housing (Miscellaneous Provisions) Act 2014 (No. 21)

Ministers and Secretaries (Amendment) Act 2011 (No. 10)

Property Values (Arbitrations and Appeals) Act 1960 (No. 45)

Pyrite Resolution Act 2013 (No. 51)

Stamp Duties Consolidation Act 1999 (No. 31)

Standards in Public Office Act 2001 (No. 31)

Taxes Consolidation Act 1997 (No. 39)

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

Number 31 of 2021

FINANCE (LOCAL PROPERTY TAX) (AMENDMENT) ACT 2021

An Act to amend the Finance (Local Property Tax) Act 2012 ; to amend the Taxes Consolidation Act 1997 ; to amend the Standards in Public Office Act 2001 ; to amend the Ministers and Secretaries (Amendment) Act 2011 ; to amend the Housing (Miscellaneous Provisions) Act 2014 ; and to provide for related matters.

[22nd July, 2021]

Be it enacted by the Oireachtas as follows: