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Finance Act 2003

PART 6

Residential Property Tax

Amendment of section 100 (market value exemption limit) of Finance Act 1983.

154.—(1) Section 100 of the Finance Act 1983 is amended in subsection (1), in the definition of “general exemption limit”, by substituting “€1,000,000” for “€382,000” (inserted by the Finance Act 2001 ) and “2003” for “2000” (inserted by the Finance Act 2000 ).

(2) This section has effect in relation to any valuation date (within the meaning of section 95 (1) of the Finance Act 1983 ) occurring on or after 5 April 2003.