Updated to 18 February 2026 (Act No. 1 of 2026 and S.I. No. 54 of 2026)
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) |