{"id":11879,"date":"2022-06-05T22:05:12","date_gmt":"2022-06-05T22:05:12","guid":{"rendered":"http:\/\/legalblog.ie\/?p=11879"},"modified":"2024-05-02T20:50:11","modified_gmt":"2024-05-02T20:50:11","slug":"earlier-property-taxes","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/earlier-property-taxes\/","title":{"rendered":"Earlier Residence Taxes"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/#Rates\" title=\"Rates\">Rates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/#Local_Government_Funding\" title=\"Local Government Funding\">Local Government Funding<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/#Service_Charges\" title=\"Service Charges\">Service Charges<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/#Residential_Property_Tax\" title=\"Residential Property Tax\">Residential Property Tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/#RPT_Scope\" title=\"RPT Scope\">RPT Scope<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/#RPT_Limits_Relief\" title=\"RPT Limits &amp; Relief\">RPT Limits &amp; Relief<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/#RPT_Clearance\" title=\"RPT Clearance\">RPT Clearance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/#NPPR\" title=\"NPPR\">NPPR<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/#NPPR_Exemptions\" title=\"NPPR Exemptions\">NPPR Exemptions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/#NPPR_Liability\" title=\"NPPR Liability\">NPPR Liability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/#Household_Charge\" title=\"Household Charge\">Household Charge<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/#Charge_Scope\" title=\"Charge Scope\">Charge Scope<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/#Collection\" title=\"Collection\">Collection<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/#Charge\" title=\"Charge\">Charge<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/2\/#LOCAL_GOVERNMENT_ACT_2014\" title=\"LOCAL GOVERNMENT ACT 2014\">LOCAL GOVERNMENT ACT 2014<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/2\/#Non-Principal_Private_Residence_Charge_and_Household_Charge\" title=\"Non-Principal Private Residence Charge and Household Charge\">Non-Principal Private Residence Charge and Household Charge<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/2\/#Interpretation_Part_12\" title=\"Interpretation (Part 12)\">Interpretation (Part 12)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/2\/#Repeals_relevant_to_Part_12\" title=\"Repeals relevant to Part 12\">Repeals relevant to Part 12<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/2\/#Arrears_of_non-principal_private_residence_charge_and_late_payment_fees\" title=\"Arrears of non-principal private residence charge and late payment fees\">Arrears of non-principal private residence charge and late payment fees<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/2\/#Deceased_sole_owner_and_payment_of_non-principal_private_residence_charge_and_late_payment_fees\" title=\"Deceased sole owner and payment of non-principal private residence charge and late payment fees\">Deceased sole owner and payment of non-principal private residence charge and late payment fees<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/2\/#Guidance_by_Minister\" title=\"Guidance by Minister\">Guidance by Minister<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/2\/#Validity_of_non-principal_private_residence_charge_and_household_charge_collection_activity\" title=\"Validity of non-principal private residence charge and household charge collection activity\">Validity of non-principal private residence charge and household charge collection activity<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/legalblog.ie\/earlier-property-taxes\/2\/#Local_Government_Fund_and_Irish_Water\" title=\"Local Government Fund and Irish Water\">Local Government Fund and Irish Water<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Rates\"><\/span>Rates<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>From its commencement in the middle of the nineteenth century, rates were payable on residential and agricultural\u00a0 and commercial properties.\u00a0 The tax is payable primarily by the occupier.\u00a0 The principles applicable were identical to those in respect of commercial rates.<\/p>\n<p>The Local Government (Finance Provisions) Act 1978 removed rates in respect of domestic property.\u00a0 This effectively exempted almost all residential property.<\/p>\n<p>Rates could in principle be chargeable in respect of non-domestic elements, worksheds and certain other buildings within the curtilage of a dwelling house.\u00a0 This was rarely encountered in practice.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Local_Government_Funding\"><\/span>Local Government Funding<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The abolition of domestic rates necessitated the funding of local government services centrally.\u00a0 This ultimately placed considerable burden on the central exchequer.\u00a0 Most Western democracies have a formal property or equivalent tax payable to the local authorities.<\/p>\n<p>Its absence in Ireland was criticized as a major weakness in the tax base by numerous bodies including the NESC, SRI and others through the 1980s and &#8217;90s.\u00a0 The dramatic erosion in the tax base following the 2008 crisis necessitated the reintroduction of a property tax.\u00a0 They also found expression in the temporary non-principal private residence charge, the household tax, and ultimately the local property tax.<\/p>\n<p>In the interim period, a number of attempts to raise charges on taxes were made with a focus both on property and autonomous local authority funding.\u00a0 Each such charge encountered significant political opposition and protests.<\/p>\n<p>It was argued amongst other things that the then high rates of stamp duty (top rates were between six and 9 percent) and VAT on new houses (applicable in Ireland at 12.5% later 13.5%,\u00a0 but 0% in the United Kingdom) were proxies for a local property tax.\u00a0 Local authorities also saw through a cover as much by way of infrastructural charges under planning permissions as legislation would allow.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Service_Charges\"><\/span>Service Charges<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Local Government (Financial Provisions No.2)\u00a0 Act 1983 permitted local authorities to raise certain service charges.\u00a0 These were generally raised for water and refuse.\u00a0 However, they caused substantial opposition and there was wide- scale non-payment.<\/p>\n<p>Legislation was introduced delimiting the powers of charge.\u00a0 Local authorities cut off water and other services.\u00a0 Ultimately the charges were abolished in 1997.<\/p>\n<p>The Waste Management Act authorised the privatiSation of waste domestic refuse services and charging of refuse charges.\u00a0 Many local authorities privatized their waste services so that service charges were payable to outside contractors.<\/p>\n<p>Authorities maintained rate charges and continue to charge for refuse collection under the Waste Management Act.\u00a0 Tagging and\/or flat rate charges apply in councils, areas where the service has not been privatized entirely.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Residential_Property_Tax\"><\/span>Residential Property Tax<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In the interim and in conjunction with the introduction of local service charges, a very limited residential property tax was introduced.\u00a0 This was not a local government tax.<\/p>\n<p>It applied only to a relatively small minority of higher value houses.\u00a0 There was both an income and valuation test.\u00a0 The tax raised relatively little revenue and was abolished in the early 1990s.<\/p>\n<p>The tax was charged at 1.5 percent of the net market value of all residential property owned and occupied over a specified limit.\u00a0 It did not apply to rented property.\u00a0 Initially it was charged at 1.5 percent.\u00a0 After 1994 until its abolition there were progressive bans of 1 percent to 1.5 percent and 2 percent.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"RPT_Scope\"><\/span>RPT Scope<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The individual must own and occupy the property.\u00a0 This total income from all sources must exceed a certain threshold which in the mid-1990s was \u00a325000 per annum.\u00a0 The market property must exceed \u00a375000 pounds.\u00a0 Originally the limit was \u00a390000 pounds.\u00a0\u00a0The tax withstood constitutional challenge.<\/p>\n<p>The tax charged the entire household income.\u00a0 There are exemptions from aggregation in respect of persons over a certain age, persons of income and capacity.<\/p>\n<p>The original market valuation limit was \u00a365,000 .\u00a0 This was later raised to as high as \u00a396000\u00a0 and back to \u00a375,000 by 1994.<\/p>\n<p>Where an owner owned several or occupied several properties they are aggregated.\u00a0 Where the property was owned and occupied by two persons the exemption limit was divided in two.<\/p>\n<p>The tax applied to a person domiciled in the state on the valuation date.\u00a0 The valuation date was 5th April annually.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"RPT_Limits_Relief\"><\/span>RPT Limits &amp; Relief<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Marginal relief was available where the person&#8217;s income exceeded the threshold by a certain amount only.\u00a0 This limited the total tax payable to a percentage of the excess.<\/p>\n<p>Most income was counted for the purpose of the tax.\u00a0 There are exemptions from certain types of payment.<\/p>\n<p>There was relief for persons who had children, was resident.\u00a0 This depended on the number of children.\u00a0 The relief was generally 10 percent of the tax per child.<\/p>\n<p>The revenue commissioners could postpone and defer payment in the event of, on the grounds that it would cause excessive hardship.\u00a0 After mid-1990s it could be paid by instalments.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"RPT_Clearance\"><\/span>RPT Clearance<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In 1993 a requirement was introduced for certificate of clearance from\u00a0 residential property tax on the sale of residential property above the relevant limits.\u00a0 This mandatory requirement meant that the Revenue could reassess under declarations of tax.\u00a0 This was frequently done so that arrears etc.\u00a0 will be payable from the proceeds of sale.<\/p>\n<p>The tax itself survived the clearance certificate procedure itself survived the abolition of the tax.\u00a0 The clearance certificate procedure was not abolished for several years.\u00a0 This meant that arrears of the tax and considerable interest had be collected on sale of the properties for many years after the abolition of the tax.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"NPPR\"><\/span>NPPR<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The first post-financial crisis property tax was a Non-Principal Private Residence (NPPR) charged up.\u00a0 This was introduced in 2009.\u00a0 It was a \u20ac200\u00a0 charge payable to local authorities on residential properties other than the owner&#8217;s principal residence.<\/p>\n<p>The charge applied to all residential properties in the state including rented property, houses, apartments, holiday homes, vacant property, properties owned by companies.\u00a0 It did not apply to movable caravans, vessels, vehicles etc.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"NPPR_Exemptions\"><\/span>NPPR Exemptions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A number of exemptions applied to the tax.\u00a0 They included<\/p>\n<ul>\n<li>The owner&#8217;s principal private residence.<\/li>\n<li>Spouse&#8217;s principal private residence in the event of separation or divorce.<\/li>\n<li>Property occupied by a non-rent paying relation of the owner or his spouse or a child or other person in the ward&#8217;s care.\u00a0 The second property must be within two kilometres of the home or be a self-contained granny-flat type property.<\/li>\n<li>Property that is part of a trading stock of a business has not been used as a dwelling or source of income since construction (i.e.\u00a0 unlet, unsold new dwelling).<\/li>\n<li>Certain property vested in state authorities including local authorities and the HSC.<\/li>\n<li>Property owned by a person who has a long term physical or mental incapacity who is resident elsewhere due to such incapacity.<\/li>\n<li>Premises liable to commercial rates.<\/li>\n<\/ul>\n<p>A property let under the Rental Room Scheme is not deemed a second property.\u00a0 There were exemptions for persons who are moving properties. A refund might be obtained in respect of a second residential property where it was acquired within one year of liability date and the first property is sold within six months of the liability date.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"NPPR_Liability\"><\/span>NPPR Liability<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The liability date for the tax is 31st March and the payment received by 31st May.\u00a0 Failure to pay by that date caused penalties to arise.\u00a0 There was a late penalty of \u20ac20 per month or part month that the charge may have been paid.\u00a0 The effect of this penalty at an effect of 120 percent per annum meant that if NPPR was not paid for two to three years be some due must be able to several thousand euros.<\/p>\n<p>An owner liable to NPPR had a duty to make a declaration to the authority in a prescribed format.\u00a0 Failure to do so was potentially subject to conviction in the district court of a fine up to 2000 euro.<\/p>\n<p>The NPPR charge is payable by the owner.\u00a0 The owner was defined to include any person entitled to receive the rent whether in his own right or as trustee or agent on behalf of another.\u00a0 Can sort of include for example a receiver.<\/p>\n<p>If the property is held on a lease of 20 years or more the tenant is deemed owner.\u00a0 Where there are several co-owners, each is liable to pay jointly and severally.\u00a0 Payment by one discharges the others.\u00a0 Under general principles, the payer would be entitled to contribution from the other owners.<\/p>\n<p>Owners are liable to the tax irrespective of their residence.\u00a0 Foreign owners are expected to pay through the Internet.<\/p>\n<p>Where a property is transferred or sold, any individual to whom the sale proceeds are paid or advises in relation to the sale, typically a solicitor, has further secondary liability in respect of the charges and fees (2011 Act?).<\/p>\n<p>Where a unit is subdivided the charges applicable to each subunit in contrast of property subject to a number of separate tenants is subject to a single charge.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Household_Charge\"><\/span>Household Charge<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The so-called \u20ac100 household charge was introduced for the year 2012 under the Local Government Household Charge Act 2011.\u00a0 It was intended as a temporary first step towards a local authority dedicated property tax in accordance with requirements of the state&#8217;s Memorandum of Understanding with the IMF\/EU\/ECB &#8220;Troika&#8221;.<\/p>\n<p>The charge applied to all residential properties in the State.\u00a0 There were exemptions for properties left vacant due to long term infirmity of the owner.\u00a0 Properties subject to commercial rights, properties held by housing authorities, properties held as part of the trading stock of a developer etc., not sold since construction.<\/p>\n<p>A waiver was permitted in respect of houses in unfinished housing estates and for individuals in receipt of mortgage interest supplements.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Charge_Scope\"><\/span>Charge Scope<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Household charge was due on 1st January in each year and was payable within three months.\u00a0 In effect, the charge applied only to the calendar year 2012 and was rolled up into the local property tax.<\/p>\n<p>The household charge is payable by the owner.\u00a0 The property is rented to another, the owner is liable.\u00a0 Therefore, unlike most property taxes in Europe and Great, the owner, not the occupier is liable.<\/p>\n<p>If the property is leased for a period of more than 20 years then the tenant is liable, being effectively regarded as a quasi-owner irrespective of the rent level.<\/p>\n<p>Where the property is subdivided into separate units, each part was liable to the tax.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Collection\"><\/span>Collection<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Where an owner dies, his personal representative is liable once a grant of representation is issued.\u00a0 The due date is postponed until after the grant issues, and there is three months to make payment.<\/p>\n<p>There are a number of methods by which the household charge could be paid.\u00a0 Collection was with the local authorities.\u00a0 The charge could be paid online.\u00a0 To be paid to the local government management agency which administered the charge for our local authority.\u00a0 Payment can also be made directly to the local authority itself.<\/p>\n<p>There is provision for payment of the charge in four instalments of \u20ac25o each.\u00a0 This was required to be done by registration online and direct debit.<\/p>\n<p>Personal representatives were liable as from the date of grant of representation.\u00a0 Liability was delayed until three months after the grant.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Charge\"><\/span>Charge<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Unpaid household charge is charged on the property for a period of 12 years.\u00a0 After this period the purchaser without knowledge of the facts took free from it.\u00a0 A formal certificate of charge may be issued and is generally required on sale. The matter is usually covered by the LPT account<\/p>\n<p>The provision set out above in relation to the NPPR charge applies.\u00a0 A certificate of discharge is effectively required on sales.\u00a0 Later legislation made the agent or solicitor receiving sale proceeds liable for the tax if not paid.<\/p>\n<p>Unlike the NPPR tax, a modest rate of interest only applied.\u00a0 There was a late payment fee of 10 percent if payment is less than six months, 20 percent if 6 to 12 and 30 percent where over a year late.<\/p>\n<p><!--nextpage--><\/p>\n<h2>LOCAL GOVERNMENT ACT 2014<\/h2>\n<p>&nbsp;<\/p>\n<p>PART 12<\/p>\n<h4>Non-Principal Private Residence Charge and Household Charge<\/h4>\n<p>Section 72<\/p>\n<h4>Interpretation (Part 12)<\/h4>\n<p>72. In this Part\u2014<\/p>\n<p>\u201cAct of 2009\u201d means the Local Government (Charges) Act 2009;<\/p>\n<p>\u201chousehold charge\u201d has the meaning assigned to it by section 3(1) of the Act of 2011;<\/p>\n<p>\u201cnon-principal private residence charge\u201d means the charge provided for in section 3 of the Act of 2009.<\/p>\n<p>Section 73<\/p>\n<h4>Repeals relevant to Part 12<\/h4>\n<p>73. (1) The provisions of the Local Government (Charges) Act 2009 are repealed as follows:<\/p>\n<p>(a) upon the passing of this Act in respect of sections 3, 4, 5, 9 and 14;<\/p>\n<p>(b) on 2 March 2014 in respect of section 6;<\/p>\n<p>(c) subject to subsection (2), on 1 January 2015 in respect of section 15;<\/p>\n<p>(d) subject to subsection (2), on 31 March 2025 in respect of the whole Act in so far as it is not already repealed.<\/p>\n<p>(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\u2014<\/p>\n<p>(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<\/p>\n<p>(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.<\/p>\n<p>(3) The provisions of the Local Government (Household Charge) Act 2011 are repealed as follows:<\/p>\n<p>(a) upon the passing of this Act in respect of section 10(4) ;<\/p>\n<p>(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.<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>Section 74<\/p>\n<h4>Arrears of non-principal private residence charge and late payment fees<\/h4>\n<p>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.<\/p>\n<p>(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 \u20ac120 shall apply in respect of each liability date.<\/p>\n<p>(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.<\/p>\n<p>(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.<\/p>\n<p>Section 75<\/p>\n<h4>Deceased sole owner and payment of non-principal private residence charge and late payment fees<\/h4>\n<p>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.<\/p>\n<p>(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 \u201cfull amount\u201d.<\/p>\n<p>(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.<\/p>\n<p>(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.<\/p>\n<p>(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.<\/p>\n<p>(6) (a) In this section a reference to \u201cgrant of representation\u201d 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.<\/p>\n<p>(b) In this section a reference to \u201clate payment fee\u201d includes reference to the 50 per cent increase provided for under section 74(3).<\/p>\n<p>(7) This section shall apply on and from 2 March 2014.<\/p>\n<p>Section 76<br \/>\nCollection of undischarged liabilities relating to non-principal private residence liabilities<\/p>\n<p>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.<\/p>\n<p>Section 77<\/p>\n<h4>Guidance by Minister<\/h4>\n<p>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.<\/p>\n<p>Section 78<\/p>\n<h4>Validity of non-principal private residence charge and household charge collection activity<\/h4>\n<p>78. Any activity undertaken by the Local Government Management Agency to collect\u2014<\/p>\n<p>(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<\/p>\n<p>(b) any late payment fees and late payment interest under either of those Acts,<\/p>\n<p>shall not be impugned on the basis the Agency may have lacked the function to perform that activity.<\/p>\n<p>PART 13<\/p>\n<h4>Local Government Fund and Irish Water<\/h4>\n<p>Section 79<br \/>\nAmendment of section 6 of Local Government Act 1998<\/p>\n<p>79. Section 6 of the Local Government Act 1998 is amended\u2014<\/p>\n<p>(a) in subsection (2C) (inserted by section 7 of the Motor Vehicle (Duties and Licences) Act 2013) by substituting the following for paragraph (a):<\/p>\n<p>\u201c(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.\u201d,<\/p>\n<p>(b) in subsection (2C) (as so inserted) by substituting the following for paragraph (c):<\/p>\n<p>\u201c(c) The total amount of all payments made under paragraph (a) shall not exceed \u20ac600 million.\u201d,<\/p>\n<p>(c) by inserting the following after subsection (2C):<\/p>\n<p>\u201c(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.\u201d,<\/p>\n<p>and<\/p>\n<p>(d) by substituting the following for subsection (3):<\/p>\n<p>\u201c(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.\u201d.<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-11879\" data-postid=\"11879\" class=\"themify_builder_content themify_builder_content-11879 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Rates From its commencement in the middle of the nineteenth century, rates were payable on residential and agricultural\u00a0 and commercial properties.\u00a0 The tax is payable primarily by the occupier.\u00a0 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.\u00a0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[111],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11879"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=11879"}],"version-history":[{"count":6,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11879\/revisions"}],"predecessor-version":[{"id":35831,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11879\/revisions\/35831"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=11879"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=11879"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=11879"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}