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Updated to 26 September 2025 (Act No. 10 of 2025 and S.I. No. 416 of 2025)

All effects below are reflected in the most recent Revised Act.

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

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-18 1 January 2013 Finance (Local Property Tax) Act 2012 (Section 1) (Specified Date) Order 2012 (S.I. No. 589 of 2012), art. 2
Ss. 19-21 1 July 2014 Finance (Local Property Tax) Act 2012 (Section 1) (Specified Date) Order 2012 (S.I. No. 589 of 2012), art. 3
Ss. 22-159 1 January 2013 Finance (Local Property Tax) Act 2012 (Section 1) (Specified Date) Order 2012 (S.I. No. 589 of 2012), art. 2
Sch. 1 January 2013 Finance (Local Property Tax) Act 2012 (Section 1) (Specified Date) Order 2012 (S.I. No. 589 of 2012), art. 2

Amendments and other effects

How Affected Affecting Provision Affecting Provision
Commencement Date		 Commencement Source
Exercise of functions construed Finance (Tax Appeals) Act 2015 (59/2015), ss. 2 and 7(1), (2) (“Taxation Acts”) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
  Finance (Tax Appeals) Act 2015 (59/2015), s. 9(7) (“Taxation Acts”) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 2 amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 4 22 July 2021 Commenced on enactment
  Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(a)
  Local Government Reform Act 2014 (No. 1 of 2014), ss. 1(22), 5(6), sch. 2 pt. 5 1 June 2014 Local Government Reform Act 2014 (Commencement of Certain Provisions) (No. 3) Order 2014 (S.I. No. 214 of 2014), art. 2
  Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 16(a) 13 March 2013 Commenced on enactment.
S. 2 references construed Local Government Reform Act 2014 (No. 1 of 2014), ss. 1(22), 9(2),(3), 25(2) 1 June 2014 Local Government Reform Act 2014 (Commencement of Certain Provisions) (No. 3) Order 2014 (S.I. No. 214 of 2014), art. 2
S. 2A inserted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 5 22 July 2021 Commenced on enactment
S. 3 amended Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 12(a) 21 July 2025 Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
  Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 6 22 July 2021 Commenced on enactment
  Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 2 20 December 2015 Commenced on enactment
S. 3A inserted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 7 22 July 2021 Commenced on enactment
S. 3A amended Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 12(b) 21 July 2025 Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 4 amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 8 22 July 2021 Commenced on enactment
S. 4 substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 16(b) 13 March 2013 Commenced on enactment.
S. 5(2) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 9(a)-(c) 22 July 2021 Commenced on enactment
S. 5(2)(ii) substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 16(c) 13 March 2013 Commenced on enactment.
S. 6 amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 10 22 July 2021 Commenced on enactment
S. 7(1) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 2(a) 13 March 2013 Commenced on enactment.
S. 7(2) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 11 22 July 2021 Commenced on enactment
  Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 2(b) 13 March 2013 Commenced on enactment.
S. 7A inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 2(c) 13 March 2013 Commenced on enactment.
S. 7A amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 12 22 July 2021 Commenced on enactment
S. 8(1) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 13 22 July 2021 Commenced on enactment
  Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 3 20 December 2015 Commenced on enactment
S. 9 amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 14(a), (b) 22 July 2021 Commenced on enactment
  Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 4 20 December 2015 Commenced on enactment
S. 10(2) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 15 22 July 2021 Commenced on enactment
S. 10A inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 3 13 March 2013 Commenced on enactment.
S. 10A(3) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 16(a) 22 July 2021 Commenced on enactment
S. 10A(3) substituted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 5(a) 20 December 2015 Commenced on enactment
S. 10A(3A) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 5(b) 20 December 2015 Commenced on enactment
S. 10A(3A)(a) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 16(b) 22 July 2021 Commenced on enactment
S. 10A(3B) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 5(c) 20 December 2015 Commenced on enactment
S. 10A(4) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 16(c)(i), (ii) 22 July 2021 Commenced on enactment
S. 10A(4) substituted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 5(d) 20 December 2015 Commenced on enactment
S. 10A(4A) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 5(e) 20 December 2015 Commenced on enactment
S. 10A(4B) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 5(f) 20 December 2015 Commenced on enactment
S. 10A(4B)(c) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 16(d) 22 July 2021 Commenced on enactment
S. 10A(6A) inserted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 16(e) 22 July 2021 Commenced on enactment
S. 10A(7) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 5(g) 20 December 2015 Commenced on enactment
S. 10B inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 2(d) 13 March 2013 Commenced on enactment.
S. 10B(1) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 17 22 July 2021 Commenced on enactment
S. 10B(1) substituted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 6(a) 20 December 2015 Commenced on enactment
S. 10B(1A) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 6(b) 20 December 2015 Commenced on enactment
S. 10B(1B) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 6(c) 20 December 2015 Commenced on enactment
S. 10B(3) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 6(d) 20 December 2015 Commenced on enactment
S. 10C, 10D inserted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 18 22 July 2021 Commenced on enactment
S. 10D(2)(b)(iii) amended Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 4(a) 21 July 2025 Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 10D(6) substituted Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 4(b) 21 July 2025 Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 10E inserted Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 5 21 July 2025 Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 11(1A) inserted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 19(a) 22 July 2021 Commenced on enactment
S. 11(2)(b) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 19(b) 22 July 2021 Commenced on enactment
S. 11(3)(f) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 4(a) 13 March 2013 Commenced on enactment.
S. 11(5A) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 4(b) 13 March 2013 Commenced on enactment.
S. 12 substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 4(c) 13 March 2013 Commenced on enactment.
S. 13(1A) inserted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 20(a) 22 July 2021 Commenced on enactment
S. 13(1A) substituted Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 6(a) 21 July 2025 Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 13(2) substituted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 20(b) 22 July 2021 Commenced on enactment
S. 13(2)(a) substituted Finance (Local Property Tax) Act 2012 (Section 13(3)) Order 2020 (S.I. No. 458 of 2020), art. 3(a) 22 October 2020 Finance (Local Property Tax) Act 2012 (Section 13(3)) Order 2020 (S.I. No. 458 of 2020)
  Finance (Local Property Tax) Act 2012 (Section 13 (3)) Order 2019 (S.I. No. 166 of 2019), art. 2 18 April 2019 Finance (Local Property Tax) Act 2012 (Section 13 (3)) Order 2019 (S.I. No. 166 of 2019)
S. 13(2)(a) amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 7(a) 20 December 2015 Commenced on enactment
S. 13(2)(b) amended Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 6(b)(i) 21 July 2025 Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
  Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 7(b) 20 December 2015 Commenced on enactment
S. 13(2)(b) substituted Finance (Local Property Tax) Act 2012 (Section 13(3)) Order 2020 (S.I. No. 458 of 2020), art. 3(b) 22 October 2020 Finance (Local Property Tax) Act 2012 (Section 13(3)) Order 2020 (S.I. No. 458 of 2020)
  Finance (Local Property Tax) Act 2012 (Section 13 (3)) Order 2019 (S.I. No. 166 of 2019), art. 2 18 April 2019 Finance (Local Property Tax) Act 2012 (Section 13 (3)) Order 2019 (S.I. No. 166 of 2019)
S. 13(2)(c) substituted Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 6(b)(ii) 21 July 2025 Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 13(2)(d) inserted Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 6(b)(iii) 21 July 2025 Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 13A inserted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 21 22 July 2021 Commenced on enactment
S. 14(1) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 22(a) 22 July 2021 Commenced on enactment
  Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(a) 13 March 2013 Commenced on enactment.
S. 14(1A) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(b) 13 March 2013 Commenced on enactment.
S. 14(1B) inserted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 22(b) 22 July 2021 Commenced on enactment
S. 14(2) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 22(c) 22 July 2021 Commenced on enactment
  Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 8 20 December 2015 Commenced on enactment
S. 15 deleted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 23 22 July 2021 Commenced on enactment
S. 15A inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 6 13 March 2013 Commenced on enactment.
S. 15A(1) amended Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 7(a), 3(a) 1 January 2026 Commenced as per s. 3, Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 15A(1) amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 9(1)(a), (2) 20 December 2015 Commenced on enactment
S. 15A(2)(a) substituted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 9(1)(b)(i) 20 December 2015 Commenced on enactment
S. 15A(2)(b) amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 9(1)(b)(ii) 20 December 2015 Commenced on enactment
S. 15A(2)(bb) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 9(1)(b)(iii) 20 December 2015 Commenced on enactment
S. 15A(2)(c) amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 9(1)(b)(iv) 20 December 2015 Commenced on enactment
S. 15A(3) amended Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 7(b), 3(a) 1 January 2026 Commenced as per s. 3, Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 15A(3) substituted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 9(1)(c) 20 December 2015 Commenced on enactment
S. 15A(4) substituted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 9(1)(d) 20 December 2015 Commenced on enactment
S. 15A(4A) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 9(1)(e) 20 December 2015 Commenced on enactment
S. 15A(4B) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 9(1)(f) 20 December 2015 Commenced on enactment
S. 16(1) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(c) 13 March 2013 Commenced on enactment.
S. 17 substituted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 24 22 July 2021 Commenced on enactment
S. 17(2) amended Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 8(a), 3(b) 1 January 2026 Commenced as per s. 3, Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 17(2) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(d) 13 March 2013 Commenced on enactment.
S. 17(3) amended Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 8(b), 3(b) 1 January 2026 Commenced as per s. 3, Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 17(4) amended Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 8(c), 3(b) 1 January 2026 Commenced as per s. 3, Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 17(5) amended Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 8(d)(i), (ii), 3(b) 1 January 2026 Commenced as per s. 3, Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 17(5) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(e) 13 March 2013 Commenced on enactment.
S. 17(6) amended Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 8(e)(i)-(iii), 3(b) 1 January 2026 Commenced as per s. 3, Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 17(6) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 7(a) 13 March 2013 Commenced on enactment.
S. 17, Table substituted Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 8(f) 1 January 2026 Commenced as per s. 3, Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 17, table, row 10 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(f) 13 March 2013 Commenced on enactment.
S. 19(a) substituted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 25 22 July 2021 Commenced on enactment
  Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(g) 13 March 2013 Commenced on enactment.
S. 20(1) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 26(a) 22 July 2021 Commenced on enactment
  Local Government Reform Act 2014 (No. 1 of 2014), ss. 1(22), 5(6), sch. 2 pt. 5 1 June 2014 Local Government Reform Act 2014 (Commencement of Certain Provisions) (No. 3) Order 2014 (S.I. No. 214 of 2014), art. 2
S. 20(2) amended Local Government Reform Act 2014 (No. 1 of 2014), ss. 1(22), 5(6), sch. 2 pt. 5 1 June 2014 Local Government Reform Act 2014 (Commencement of Certain Provisions) (No. 3) Order 2014 (S.I. No. 214 of 2014), art. 2
  Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(h) 13 March 2013 Commenced on enactment.
S. 20(2A) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(i) 13 March 2013 Commenced on enactment.
S. 20(3) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 26(b) 22 July 2021 Commenced on enactment
  Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(j) 13 March 2013 Commenced on enactment.
S. 20(5) substituted Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 9 1 January 2026 Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 4
S. 21 substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(k) 13 March 2013 Commenced on enactment.
S. 21(1)(b) substituted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 27 22 July 2021 Commenced on enactment
S. 24(3) amended Home Building Finance Ireland Act 2018 (28/2018), s. 28 3 December 2018 Commenced on enactment
S. 26(4) amended Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(b) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 34(1)(c) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 28 22 July 2021 Commenced on enactment
S. 34(3) amended Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(c)(i) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 34(4) deleted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(c)(ii) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 35(2) substituted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 29(a) 22 July 2021 Commenced on enactment
S. 35(2) amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 10(a) 20 December 2015 Commenced on enactment
  Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 8(a) 13 March 2013 Commenced on enactment.
S. 35(3) substituted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 29(b) 22 July 2021 Commenced on enactment
S. 35(4) substituted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 29(c) 22 July 2021 Commenced on enactment
S. 35(4)(a) amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 10(a) 20 December 2015 Commenced on enactment
  Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 8(b) 13 March 2013 Commenced on enactment.
S. 35(4)(b) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 8(c) 13 March 2013 Commenced on enactment.
S. 35(5) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 29(d) 22 July 2021 Commenced on enactment
  Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 10(b) 20 December 2015 Commenced on enactment
S. 35(5A) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 8(d) 13 March 2013 Commenced on enactment.
S. 35(5B) inserted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 29(e) 22 July 2021 Commenced on enactment
S. 35(6) substituted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 29(f) 22 July 2021 Commenced on enactment
S. 35(7) amended Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 12(c) 21 July 2025 Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 35(7) inserted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 29(g) 22 July 2021 Commenced on enactment
S. 38 substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 8(e) 13 March 2013 Commenced on enactment.
S. 38(4) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 30 22 July 2021 Commenced on enactment
S. 39(a) amended Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 10 21 July 2025 Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 39A inserted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 31 22 July 2021 Commenced on enactment
S. 41(2) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 8(f) 13 March 2013 Commenced on enactment.
S. 41A amended Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 12(d) 21 July 2025 Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 41A, 41B inserted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 32 22 July 2021 Commenced on enactment
S. 41B(1)(a) amended Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 12(e) 21 July 2025 Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 43(6), (7) inserted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 33 22 July 2021 Commenced on enactment
S. 44(1) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 16(d) 13 March 2013 Commenced on enactment.
S. 47(1) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 34 22 July 2021 Commenced on enactment
  Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 9(a) 13 March 2013 Commenced on enactment.
S. 47(2A) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 9(b) 13 March 2013 Commenced on enactment.
S. 48(2) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 9(c) 13 March 2013 Commenced on enactment.
S. 49(2) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 9(d) 13 March 2013 Commenced on enactment.
S. 54(2) substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 9(e) 13 March 2013 Commenced on enactment.
S. 54(3) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 9(e) 13 March 2013 Commenced on enactment.
S. 56(4) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 9(f) 13 March 2013 Commenced on enactment.
S. 57(3) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 9(g) 13 March 2013 Commenced on enactment.
S. 59(1) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 35(a) 22 July 2021 Commenced on enactment
S. 59(1) substituted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(d)(i) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 59(1A) inserted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 35(b) 22 July 2021 Commenced on enactment
S. 59(2) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 35(c) 22 July 2021 Commenced on enactment
S. 59(3) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 35(d) 22 July 2021 Commenced on enactment
S. 59(3) substituted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(d)(ii) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 59(4) deleted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 9(h) 13 March 2013 Commenced on enactment.
S. 59(5) deleted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(d)(iii) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
Part 9 Appeals - new provisions Finance (Tax Appeals) Act 2015 (59/2015), s. 34 (inserting Part 40A of the Taxes Consolidation Act 1997) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
Part 9 (ss. 61-63) deleted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(e) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 61 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 10(a) 13 March 2013 Commenced on enactment.
S. 62(1)(k), (l) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 10(b)(i), (ii) 13 March 2013 Commenced on enactment.
S. 62(1)(m) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 10(b)(iii) 13 March 2013 Commenced on enactment.
S. 63(a) substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 10(c) 13 March 2013 Commenced on enactment.
S. 64 amended Home Building Finance Ireland Act 2018 (28/2018), s. 29(a)-(c) 3 December 2018 Commenced on enactment
  Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 11(a) 13 March 2013 Commenced on enactment.
S. 67 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 11(b) 13 March 2013 Commenced on enactment.
S. 69(1) substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 11(c) 13 March 2013 Commenced on enactment.
S. 69(3) deleted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 11(d) 13 March 2013 Commenced on enactment.
S. 73 deleted Home Building Finance Ireland Act 2018 (28/2018), s. 30 3 December 2018 Commenced on enactment.
S. 74 substituted Home Building Finance Ireland Act 2018 (28/2018), s. 31 3 December 2018 Commenced on enactment.
S. 75(1) substituted Home Building Finance Ireland Act 2018 (28/2018), s. 32 3 December 2018 Commenced on enactment.
S. 78 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 11(e) 13 March 2013 Commenced on enactment.
S. 78A inserted Home Building Finance Ireland Act 2018 (28/2018), s. 33 3 December 2018 Commenced on enactment.
S. 79 substituted Home Building Finance Ireland Act 2018 (28/2018), s. 34 3 December 2018 Commenced on enactment.
S. 80 deleted Home Building Finance Ireland Act 2018 (28/2018), s. 35 3 December 2018 Commenced on enactment.
S. 87 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 11(f) 13 March 2013 Commenced on enactment.
S. 105 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 11(g) 13 March 2013 Commenced on enactment.
S. 113(1)(c) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 16(e) 13 March 2013 Commenced on enactment.
S. 119(1) substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 12(a) 13 March 2013 Commenced on enactment.
S. 119(1A) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 12(a) 13 March 2013 Commenced on enactment.
S. 119(2) substituted Home Building Finance Ireland Act 2018 (28/2018), s. 36 3 December 2018 Commenced on enactment.
S. 119(4) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 7(b) 13 March 2013 Commenced on enactment.
S. 120 substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 12(b) 13 March 2013 Commenced on enactment.
S. 121 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 12(c) 13 March 2013 Commenced on enactment.
S. 122 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 12(d) 13 March 2013 Commenced on enactment.
S. 125 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 12(g) 13 March 2013 Commenced on enactment.
S. 126 renumbered as s. 126(1) and amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 12(e) 13 March 2013 Commenced on enactment.
S. 126(2) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 12(f) 13 March 2013 Commenced on enactment.
S. 127A inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 12(h) 13 March 2013 Commenced on enactment.
S. 129 substituted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 36 22 July 2021 Commenced on enactment
S. 130 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 13(a), (b) 13 March 2013 Commenced on enactment.
S. 131(1)(b) substituted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 37 22 July 2021 Commenced on enactment
S. 131(2) substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 13(c) 13 March 2013 Commenced on enactment.
S. 132(1)(b) amended Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 11(a), 3(c) 1 January 2026 Commenced as per s. 3, Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 132(1)(b) substituted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 38(a) 22 July 2021 Commenced on enactment
S. 132(2) amended Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 11(b), 3(c) 1 January 2026 Commenced as per s. 3, Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 132(2) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 38(b) 22 July 2021 Commenced on enactment
S. 132(3)(i) amended Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 11(c), 3(c) 1 January 2026 Commenced as per s. 3, Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 132(3)(i) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 38(c)(i) 22 July 2021 Commenced on enactment
S. 132(3)(ii) amended Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (6/2025), ss. 1(2), 11(d), 3(c) 1 January 2026 Commenced as per s. 3, Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 (S.I. No. 341 of 2025), art. 3
S. 132(3)(ii) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 38(c)(ii) 22 July 2021 Commenced on enactment
S. 133(2) substituted Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 39 22 July 2021 Commenced on enactment
S. 133(2) amended Home Building Finance Ireland Act 2018 (28/2018), s. 37 3 December 2018 Commenced on enactment
S. 133A inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 13(d) 13 March 2013 Commenced on enactment.
S. 133B inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 13(d) 13 March 2013 Commenced on enactment.
S. 133C inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 13(d) 13 March 2013 Commenced on enactment.
S. 134(1) substituted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 13(e) 13 March 2013 Commenced on enactment.
S. 134(2) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 13(f) 13 March 2013 Commenced on enactment.
S. 135(2) amended Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(f)(i) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 135(3) deleted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(f)(ii) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 139(1) amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 13(g) 13 March 2013 Commenced on enactment.
S. 140 deleted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 14 13 March 2013 Commenced on enactment.
S. 142(1) substituted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(g)(i) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 142(2) substituted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(g)(i) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 142(2A) inserted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 5, s. 5(g)(ii) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 143 deleted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 14 13 March 2013 Commenced on enactment.
S. 145(1)(a) amended Home Building Finance Ireland Act 2018 (28/2018), s. 38(a) 3 December 2018 Commenced on enactment
S. 145(2) amended Home Building Finance Ireland Act 2018 (28/2018), s. 38(b) 3 December 2018 Commenced on enactment
S. 145(4) amended Home Building Finance Ireland Act 2018 (28/2018), s. 38(c) 3 December 2018 Commenced on enactment
S. 146(2A) inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 5(l) 13 March 2013 Commenced on enactment.
S. 147A inserted Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 12(i) 13 March 2013 Commenced on enactment.
S. 149 application restricted 39/1997, s. 1080A(3)(u) inserted by 8/2020, s. 6 1 August 2020 Commenced on enactment
S. 149(2) amended Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 40 22 July 2021 Commenced on enactment
S. 153(c) references construed Residential Tenancies (Amendment) Act 2015 (No. 42 of 2015), ss. 1(4), 13(3) 7 April 2016 Residential Tenancies (Amendment) Act 2015 (Commencement of Certain Provisions) (No. 2) Order 2016 (S.I. No. 151 of 2016), art.2(a)
S. 153 definition of relevant person para. (p) amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 11(a) 20 December 2015 Commenced on enactment
S. 153 definition of relevant person para.(q) amended Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 11(b) 20 December 2015 Commenced on enactment
S. 153definition of relevant person para.(r)-(t) inserted Finance (Local Property Tax) (Amendment) Act 2015 (No. 50 of 2015), s. 11(c) 20 December 2015 Commenced on enactment
S. 157 substituted Water Services Act 2017 (29/2017), ss. 1(3), 54 17 November 2017 Water Services Act 2017 (Commencement) Order 2017 (S.I. No. 511 of 2017), art. 2(h)
S. 157 amended Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013), s. 16(f) 13 March 2013 Commenced on enactment.

SIs made under the Act

SectionSIs made under the Act
S. 10 Finance (Local Property Tax) Regulations 2013 (S.I. No. 91 of 2013)
S. 10A Finance (Local Property Tax) (Pyrite Exemption) Regulations 2013 (S.I. No. 147 of 2013)
S. 13(3) Finance (Local Property Tax) Act 2012 (Section 13(3)) Order 2020 (S.I. No. 458 of 2020)
  Finance (Local Property Tax) Act 2012 (Section 13 (3)) Order 2019 (S.I. No. 166 of 2019)
S. 20(6) Local Property Tax (Local Adjustment Factor) Regulations 2022 (S.I. No. 358 of 2022)
  Local Property Tax (Local Adjustment Factor) (Amendment) Regulations 2021 (S.I. No. 285 of 2021)
  Local Property Tax (Local Adjustment Factor) (Amendment) (No. 2) Regulations 2014 (S.I. No. 439 of 2014)
  Local Property Tax (Local Adjustment Factor) Regulations 2014 (S.I. No. 296 of 2014)