Updated to 16 September 2025 (Act No. 10 of 2025 and S.I. No. 432 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
| Section | Commencement/Effective Date Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement 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/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
|
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
| Section | SIs 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) |