Liable Person The liability date for each year is 1 November in the preceding year. A person, who does not consider himself or herself to be a liable person, can apply for a Revenue determination on the matter of liability. There is a right of appeal against Revenue’s refusal of a claim for exemption. Liable persons are relieved of the obligation to deliver a return […]
Initial General Exemptions There have been and are a number of exemptions from Local Property Tax, including as follows: that the property has been vacant and vacated by its occupant for at least 12 months due to long term physical or mental infirmity certified by a registered doctor. Vacant for less than 12 months and it is certified by a registered medical doctor that the […]
Liable Person A liable person in relation to a residential property at the relevant date must pay the local property tax. It is based on the chargeable value on the valuation date.A relevant residential property is any building or structure which is used or suitable for use as a dwelling. It includes outhouses, garages and structures in the curtilage of the dwelling house up to […]
Residential Property Local Property Tax is an annual tax on the market value of residential property in Ireland. It was introduced in 2013 for the latter, six-months of the year. It applies from 2014 onwards for a full year. A residential property is any building or structure which is in use or suitable for use as a dwelling. It includes sheds, outhouses, garages and other […]
Tax Introduced Finance Act 2021 introduces a new Part 22A in the TCA to legislate for a residential-zoned land tax. The key objective in introducing this tax is to prompt development by landowners of land zoned for residential development that is serviced. The legislation applies an annual tax, calculated at 3 per cent of the market value of the land, to land within its scope. […]
Levy Introduced Finance Act 2022 introduced a new Part 18E and a new Schedule 36 in the TCA 1997 to legislate for a Defective Concrete Products Levy. The intention of the levy is to raise revenue to contribute towards the funding of the Defective Concrete Blocks Grant Scheme which was introduced by the Minister for Housing, Local Government and Heritage. The legislation applies a levy […]
Finance Act 2022 introduces a new Part 22B in the TCA 1997 to legislate for a vacant homes tax (VHT). The key objective in introducing this tax is to increase the supply of homes for rent or purchase by encouraging the owners of vacant residential properties to bring those properties back into use. The tax applies to properties which are residential properties for the purposes […]
Rates From its commencement in the middle of the nineteenth century, rates were payable on residential and agricultural and commercial properties. The tax is payable primarily by the occupier. The principles applicable were identical to those in respect of commercial rates. The Local Government (Finance Provisions) Act 1978 removed rates in respect of domestic property. This effectively exempted almost all residential property. Rates could in […]
A Derelict Site A derelict site is any land which detracts or is likely to detract to a material degree from the amenity, character or appearance of land in the neighbourhood because of the existence on land of structures which are ruined or derelict or dangerous; the neglected, unsightly or objectionable condition of land or of any structures on the land; the presence, deposit or […]
General The Urban Regeneration and Housing Act 2015 provides for the vacant site levy. The land to which the levy provisions may apply shall be either “residential land” or “regeneration land”. It applies to land in both public and private ownership. Residential land means land included by a planning authority in its development plan or local area plan with the objective of zoning for use solely or primarily for […]