Finance (Local Property Tax) Act 2012
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Obligation on liable person to prepare and deliver a return. |
35.— (1) Every liable person shall prepare and deliver to the Revenue Commissioners, on or before the return date, a return in such form as the Revenue Commissioners may specify notwithstanding that the person has not been required to do so under section 33 . | |
(2) Notwithstanding subsection (1), but subject to subsection (5), a liable person shall not be obliged to prepare and deliver a return in respect of the liability dates 1 November in 2013, 2014 and 2015 and a relevant residential property, unless he or she is required to do so by notice under section 33 , where— | ||
(a) the liable person, or another liable person, has prepared and delivered a return containing a self-assessment in respect of the liability date 1 May 2013 in respect of the relevant residential property, and | ||
(b) the amount of the local property tax contained in the self-assessment in the return referred to in paragraph (a) has been or is being paid in respect of the liability dates referred to in this subsection in accordance with— | ||
(i) the method of payment specified in that return, or | ||
(ii) a different method of payment to that referred to in subparagraph (i), which method of payment has been agreed with the Revenue Commissioners, | ||
unless all, or part, of the local property tax payable is the subject of a claim for deferral under section 131 . | ||
(3) In addition to their application as provided in that subsection the provisions of subsection (2) shall apply in relation to each 3-year consecutive period referred to in section 13 (2)(b) as if the reference to 1 May 2013 was a reference to 1 November in the year preceding the consecutive 3-year period. | ||
(4) Subject to subsection (6), where subsection (2) applies— | ||
(a) the amount of local property tax referred to in subsection (2)(b) shall be due and payable in respect of the liability dates 1 November in 2013, 2014 and 2015, and | ||
(b) the method of payment specified in the return referred to in subsection (2)(b)(i), shall apply in respect of the liability dates referred to in paragraph (a), unless a different method of payment has been agreed with the Revenue Commissioners. | ||
(5) Notwithstanding subsection (2), a liable person who has acquired a relevant residential property from a person referred to in section 8 (1)(b) who acquired the property before 1 May 2013 shall be obliged to prepare and deliver a return in respect of any liability date occurring after the acquisition and before 1 November 2016. | ||
(6) Where a liable person is eligible for and claims a deferral under section 131 , the amount referred to in subsection (4)(a) shall be payable, but subsection (4)(b) shall only apply to the part, if any, of the amount that does not qualify for a deferral. |