Earlier Residence Taxes

LOCAL GOVERNMENT ACT 2014

PART 12

Non-Principal Private Residence Charge and Household Charge

Section 72

Interpretation (Part 12)

72. In this Part—

“Act of 2009” means the Local Government (Charges) Act 2009;

“household charge” has the meaning assigned to it by section 3(1) of the Act of 2011;

“non-principal private residence charge” means the charge provided for in section 3 of the Act of 2009.

Section 73

Repeals relevant to Part 12

73. (1) The provisions of the Local Government (Charges) Act 2009 are repealed as follows:

(a) upon the passing of this Act in respect of sections 3, 4, 5, 9 and 14;

(b) on 2 March 2014 in respect of section 6;

(d) subject to subsection (2), on 31 March 2025 in respect of the whole Act in so far as it is not already repealed.

(2) In respect of any provision to which paragraph (c) or (d) of subsection (1) relates that does not stand repealed by virtue of the paragraph concerned or by order under this subsection, the Minister may by order or subsequent order, as the case may be—

(a) where there is no subsisting order under this subsection in respect of that provision providing for its repeal, provide for the repeal of that provision on a date other than the date provided for by the paragraph concerned, or

(b) where there is a subsisting order under this subsection in respect of the provision concerned, revoke or amend that order and provide for a different date upon which that provision shall stand repealed.

(3) The provisions of the Local Government (Household Charge) Act 2011 are repealed as follows:

(a) upon the passing of this Act in respect of section 10(4) ;

(b) other than in respect of section 10(4), on such day or days as the Minister may, by order or orders, appoint either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes and different provisions.

Annotations

Amendments:

Section 74

Arrears of non-principal private residence charge and late payment fees

74. (1) All non-principal private residence charge and late payment fee liabilities relating to any such charge or any part thereof that remain undischarged on 1 March 2014 shall not be subject to additional late payment fees if collected on or before 31 August 2014.

(2) Notwithstanding subsection (1), where a non-principal private residence charge and late payment fee liability in respect of such charge or any part thereof remain undischarged on 1 September 2014, an additional late payment fee of €120 shall apply in respect of each liability date.

(3) All non-principal private residence charge and late payment fee liabilities, in respect thereof, including that provided for by subsection (2), which remain undischarged on 1 September 2014 shall be increased by 50 per cent on that date.

(4) Where in any case the period of 3 months referred to in subsection (6) of section 6 of the Act of 2009 applies but had not expired on or before 1 March 2014, then subsection (1) shall apply to such a case.

Section 75

Deceased sole owner and payment of non-principal private residence charge and late payment fees

75. (1) Where a person who is the sole owner of a residential property (within the meaning of section 2 of the Act of 2009) dies and, at the date of his or her death, a non-principal private residence charge, a late payment fee in respect of such a charge or any part of such charge or fee remains unpaid in relation to that property, then no further late payment fee shall be payable in relation to that property until a grant of representation to the estate of the deceased person issues to the personal representative of such deceased person.

(2) The personal representative of such deceased person shall, as soon as a grant of representation to the estate of the deceased person issues to him or her, be liable to pay to the relevant local authority the full amount due and owing by the deceased, at the date of his or her death, in respect of a non-principal private residence charge and each related late payment fee in respect of such a charge, which said full amount is, in this section, referred to as the “full amount”.

(3) If the said full amount is paid by the said personal representative within 3 months of the date of issue of the grant of representation to the estate of the deceased person, he or she shall have no further liability in respect of the non-principal private residence charge concerned and each related late payment fee in respect of such a charge due and owing by the deceased at the date of his or her death.

(4) If the said full amount is not paid by the said personal representative within 3 months of the date of issue of the grant of representation to the estate of the deceased person, he or she shall be liable to pay to the relevant local authority the said full amount.

(5) If the grant of representation is issued on or after 1 June 2014 and if the said full amount is not paid by the said personal representative within 3 months of the date of issue of the grant of representation to the estate of the deceased person, notwithstanding subsection (1), any late payment fees which would have applied under subsections (2) and (3) of section 74 had the person who is the sole owner of a residential property (within the meaning of section 2 of the Act of 2009) not died shall apply.

(6) (a) In this section a reference to “grant of representation” is, where 2 or more such grants are issued to the estate of a deceased person, a reference to the first of such grants to issue.

(b) In this section a reference to “late payment fee” includes reference to the 50 per cent increase provided for under section 74(3).

(7) This section shall apply on and from 2 March 2014.

Section 76
Collection of undischarged liabilities relating to non-principal private residence liabilities

76. Subject to section 77, a local authority may act as it sees fit to most efficiently collect undischarged non-principal private residence charge and late payment fee liabilities in respect of any such charge including, in the case of an individual being liable, reducing such late fee liabilities in circumstances in which the local authority considers that to do so would be most efficient for the collection of the undischarged charge and liabilities.

Section 77

Guidance by Minister

77. For the purposes of sections 74 to 76, the Minister may issue written guidance to local authorities concerning any matter to which those sections relate and each local authority shall have regard to any such guidance.

Section 78

Validity of non-principal private residence charge and household charge collection activity

78. Any activity undertaken by the Local Government Management Agency to collect—

(a) the non-principal private residence charge, under the Act of 2009 or the household charge under the Local Government (Household Charge) Act 2011, or

(b) any late payment fees and late payment interest under either of those Acts,

shall not be impugned on the basis the Agency may have lacked the function to perform that activity.

PART 13

Local Government Fund and Irish Water

Section 79
Amendment of section 6 of Local Government Act 1998

79. Section 6 of the Local Government Act 1998 is amended—

(a) in subsection (2C) (inserted by section 7 of the Motor Vehicle (Duties and Licences) Act 2013) by substituting the following for paragraph (a):

“(a) Subject to paragraphs (b) and (c) the Minister may, on or before 31 December 2014, pursuant to a request from the Minister for Finance, make one, or more than one, payment from the Fund in the amount requested by the Minister for Finance.”,

(b) in subsection (2C) (as so inserted) by substituting the following for paragraph (c):

“(c) The total amount of all payments made under paragraph (a) shall not exceed €600 million.”,

“(2CA) The Minister may make payments out of the Fund to Irish Water in respect of water services functions transferred from local authorities to Irish Water.”,

and

(d) by substituting the following for subsection (3):

“(3) The Minister shall cause to be laid before each House of the Oireachtas a copy of the determination under subsection (2) as soon as may be after the determination is made.”.