|
|
Amendment of section 477 (relief for service charges) of Principal Act.
|
6.—Section 477 is amended—
|
|
| |
(a) in subsection (1), by deleting “‘specified limit’ means €195.”,
|
|
| |
(b) in subsection (2), by deleting paragraph (b),
|
|
| |
(c) in subsection (5)(a), by deleting “paragraph (a)(i) of” and by substituting “paragraph (c) of that subsection” for “clause (III) of that paragraph”,
|
|
| |
(d) in subsection (6), by substituting the following for paragraph (c):
|
|
| |
“(c) Each local authority shall, on or before 1 November each year, provide the Revenue Commissioners with a return in such computerised format as the Revenue Commissioners may require for the purposes of giving effect to the relief provided for in this section and containing, in respect of every claimant who has furnished an identifying number mentioned in subsection (4), the details specified in subparagraphs (i), (iii) and (iv) of paragraph (b).”,
|
|
| |
and
|
|
| |
(e) by substituting the following for subsection (7):
|
|
| |
“(7) Where the service consists of the provision of domestic refuse collection or disposal, is provided and charged for by a person or body of persons other than a local authority, and where such person or body of persons has—
|
|
| |
(a) notified its provision to the local authority in whose functional area such service is provided,
|
|
| |
(b) furnished to that local authority such information as the local authority may from time to time request concerning that person or body of persons or the service provided by that person or body of persons, and
|
|
| |
(c) given a receipt or acknowledgement to a claimant containing—
|
|
| |
(i) the name, address and, as may be appropriate, the income tax or corporation tax reference number of the person or body of persons,
|
|
| |
(ii) the claimant's name and address,
|
|
| |
(iii) the amount paid, and
|
|
| |
(iv) the financial year in respect of which the payment for the service was paid,
|
|
| |
a claimant shall be entitled to relief, subject to this section other than subsection (6), in respect of the amount paid.
|
|
| |
(7A) Where the service consists of the provision of domestic refuse collection or disposal, is provided by a local authority or a person or body of persons referred to in subsection (7)(a), is charged for other than by means of a specified annual charge in respect of that service, and a claimant is not entitled to make a claim for relief either under subsection (2), in respect of the provision of domestic refuse collection or disposal, or subsection (7), the claimant shall for the purposes of this section be taken to have made a payment of €195 in respect of that service and shall be entitled to relief, subject to this section other than subsections (5) and (6), in respect of such an amount.
|
|
| |
(7B) Where a service charge is imposed in respect of the provision of a service other than a service referred to in subsections (7) and (7A), those subsections shall apply only where the claimant also qualifies for relief under this section in respect of the service charge.”.
|
