Finance (Local Property Tax) (Amendment) Act 2021

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Amendment of section 35 of Principal Act

29. Section 35 of the Principal Act is amended—

(a) by the substitution of the following subsection for subsection (2):

“(2) Notwithstanding subsection (1), a liable person shall not be obliged to prepare and deliver a return in respect of a relevant residential property in relation to a liability date falling in a valuation period subsequent to the first liability date in the valuation period (in this section referred to as a ‘subsequent liability date’) where—

(a) the liable person, or another liable person, has prepared and delivered a return containing a self-assessment in relation to the first liability date in the valuation period 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 relation to the subsequent liability dates 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.”,

(b) by the substitution of the following subsection for subsection (3):

“(3) Subject to subsections (6) and (7) and section 55, where subsection (2) applies—

(a) the amount of local property tax referred to in subsection (2)(b) shall be due and payable in relation to the subsequent liability dates concerned, and

(b) the method of payment specified in the return referred to in subsection (2)(b)(i) shall apply in relation to each of the subsequent liability dates concerned, unless a different method of payment has been agreed with the Revenue Commissioners.”,

(c) by the substitution of the following subsection for subsection (4):

“(4) For the purposes of subsection (2), where a building becomes a residential property in the period between two consecutive valuation dates, references to the first liability date in a valuation period shall be read as the first liability date falling after the building becomes a residential property.”,

(d) in subsection (5), by the substitution of “1 November 2021” for “1 November 2019”,

(e) by the insertion of the following subsection after subsection (5A):

“(5B) Notwithstanding subsection (2), where section 14(1B) applies, the person who is the liable person following a change referred to in that section shall prepare and deliver a return in relation to the first liability date following the change.”,

(f) by the substitution of the following subsection for subsection (6):

“(6) Where a liable person is eligible for and claims a deferral under section 131—

(a) subsection (2) shall apply subject to the modification that the reference in paragraph (b) of that subsection to ‘the amount of the local property tax contained in the self-assessment in the return referred to in paragraph (a) ’ shall be construed as a reference to that amount less the amount in respect of which a deferral has been claimed, and

(b) subsection (3)(a) shall apply such that the reference therein to ‘the amount of local property tax referred to in subsection (2)(b)’ shall be construed as a reference to the amount of the local property tax contained in the self-assessment in the return referred to in subsection (2)(a).”,

and

(g) by the insertion of the following subsection after subsection (6):

“(7) Where section 4, 5, 7, 7A, 10A, 10B, 10C or 10D applies to a relevant residential property on a liability date—

(a) subsection (2) shall apply in respect of the relevant residential property in relation to the liability date, subject to the following modifications:

(i) the following paragraph shall be substituted for paragraph (a):

‘(a) the liable person, or another liable person, has prepared and delivered a return specifying the chargeable value, established by reference to the valuation date for the valuation period, in respect of the relevant residential property, and’;

(ii) paragraph (b) shall not apply,

and

(b) subsection (3) shall not apply in respect of the relevant residential property in relation to the liability date.”.