Finance (Local Property Tax) Act 2012

Съдържание

1. чл. 1 Short title and commencement.
2. чл. 2 Interpretation.
3. чл. 3 Meaning of relevant residential property.
4. чл. 3A Applications of exemptions
5. чл. 4 Residential property fully subject to municipal rates.
6. чл. 5 Long term mental or physical infirmity.
7. чл. 6 Newly constructed residential properties.
8. чл. 7 Special needs accommodation.
9. чл. 7A Properties used by a charity for recreational activities.
10. чл. 8 Exemption for first-time buyers.
11. чл. 9 Purchase of new residential properties in the period 2013 to 2016.
12. чл. 10 Unfinished housing estates.
13. чл. 10A Pyrite-induced damage.
14. чл. 10B Permanently and totally incapacitated individuals.
15. чл. 10C North-South implementation bodies
16. чл. 11 Liable persons.
17. чл. 12 Occupation or receipt of rents or profits as evidence of liability.
18. чл. 13 Valuation date.
19. чл. 14 Change of liable person between consecutive valuation dates.
20. чл. 15 Valuation in accordance with Revenue guidelines.
21. чл. 15A Property adapted for use by disabled persons.
22. чл. 16 Charge to local property tax.
23. чл. 17 17 Amount of local property tax.
24. чл. 18 No aggregation of chargeable values.
25. чл. 19 Local adjustment factor.
26. чл. 20 Power of elected members of local authority to vary basic rates.
27. чл. 21 Notification of local adjustment factor to the Revenue Commissioners.
28. чл. 22 Care and Management of local property tax.
29. чл. 23 Delegation of acts and functions of Revenue Commissioners.
30. чл. 24 Electronic means.
31. чл. 25 Combined forms.
32. чл. 26 Repayment of local property tax.
33. чл. 27 The register.
34. чл. 28 Obligation to register.
35. чл. 29 Registration by delivery of return.
36. чл. 30 Notification of changes.
37. чл. 31 Joint owners of property.
38. чл. 32 Evidence in legal proceedings.
39. чл. 33 Issue of notice by Revenue requiring returns to be made.
40. чл. 34 Claim that person not a liable person.
41. чл. 35 Obligation on liable person to prepare and deliver a return.
42. чл. 36 Preparation and delivery of return by person acting under authority.
43. чл. 37 Company returns.
44. чл. 38 Surcharge for late submission of income tax and corporation tax returns.
45. чл. 39 Particulars to be included in a return.
46. чл. 39A Particulars in relation to use of dwelling
47. чл. 40 Self-assessment and signed declaration.
48. чл. 41 Method of payment and deferral.
49. чл. 41A Return in relation to exemptions
50. чл. 41B Appeal against determination in respect of exemptions
51. чл. 42 One return in respect of jointly owned property.
52. чл. 43 Designated liable person.
53. чл. 44 Electronic delivery of returns.
54. чл. 45 Evidence of failure to deliver a return.
55. чл. 46 Returns by agents and lessees.
56. чл. 47 Making of Revenue estimate.
57. чл. 48 Amendment of Revenue estimate.
58. чл. 49 Revenue estimate becomes due and payable.
59. чл. 50 Displacement of Revenue estimate by self-assessment.
60. чл. 51 Claim by person notified of estimate that he or she is not a liable person.
61. чл. 52 Self-assessment.
62. чл. 53 Local property tax payable in accordance with self-assessment.
63. чл. 54 Revenue assessment.
64. чл. 55 Making of Revenue assessment.
65. чл. 56 Notice of assessment.
66. чл. 57 Amendment of a Revenue assessment.
67. чл. 58 Time limits for making assessments.
68. чл. 59 Appeals against Revenue assessments.
69. чл. 60 Claim that person not a liable person.
70. чл. 61 Appeals against Revenue assessments.
71. чл. 62 Application and modification of Part 40 of the Act of 1997.
72. чл. 63 Power to issue precepts.
73. чл. 64 Interpretation (Chapter 1).
74. чл. 65 Direction to employer to deduct local property tax.
75. чл. 66 Circumstances in which local property tax to be deducted.
76. чл. 67 Notification to liable person that direction given to employer.
77. чл. 68 Deduction by employer in subsequent periods.
78. чл. 69 Amount of local property tax to be deducted.
79. чл. 70 Revised direction to employer.
80. чл. 71 Withdrawal of direction on request from liable person.
81. чл. 72 Deduction by employer.
82. чл. 73 Cessation of employment.
83. чл. 74 Payment of local property tax deducted by employer.
84. чл. 75 Failure by employer to remit local property tax.
85. чл. 76 Under-deduction of local property tax by employer.
86. чл. 77 Over-deduction of local property tax by employer.
87. чл. 78 Deduction from net emoluments of certain company directors.
88. чл. 78A Notification by employer
89. чл. 79 Return by employer at end of year.
90. чл. 80 End of year statement of deductions to be given to a liable person.
91. чл. 81 Employer to keep records.
92. чл. 82 Employer treated as if net emoluments paid to a liable person.
93. чл. 83 Interpretation (Chapter 2).
94. чл. 84 Direction to Minister to deduct local property tax.
95. чл. 85 Circumstances in which direction to deduct local property tax may be given.
96. чл. 86 Election for specified method of payment.
97. чл. 87 Notification to liable person that direction given to Minister.
98. чл. 88 Deduction by Minister in subsequent periods.
99. чл. 89 Withdrawal of direction on request from liable person.
100. чл. 90 Amount of local property tax to be deducted.
101. чл. 91 Revised direction to Minister.
102. чл. 92 Deduction by Minister.
103. чл. 93 Remittance of local property tax deducted by the Minister to the Revenue Commissioners.
104. чл. 94 Information to be provided to the Revenue Commissioners.
105. чл. 95 Cessation of scheme payments.
106. чл. 96 Under-deduction of local property tax by Minister.
107. чл. 97 Over-deduction of local property tax by Minister.
108. чл. 98 Statement of deductions.
109. чл. 99 Minister to keep records.
110. чл. 100 Minister treated as if net scheme payments paid to a liable person.
111. чл. 101 Interpretation (Chapter 3).
112. чл. 102 Direction to Minister to deduct local property tax.
113. чл. 103 Circumstances in which direction to deduct local property tax may be given.
114. чл. 104 Election for specified method of payment.
115. чл. 105 Notification to liable person that direction given to Minister.
116. чл. 106 Deduction by Minister in subsequent periods.
117. чл. 107 Withdrawal of direction on request from liable person.
118. чл. 108 Amount of local property tax to be deducted.
119. чл. 109 Revised direction to Minister.
120. чл. 110 Deduction by Minister.
121. чл. 111 Remittance of local property tax deducted by the Minister to the Revenue Commissioners.
122. чл. 112 Information to be provided to the Revenue Commissioners.
123. чл. 113 Under-deduction of local property tax by Minister.
124. чл. 114 Over-deduction of local property tax by Minister.
125. чл. 115 Statement of deductions.
126. чл. 116 Minister to keep records.
127. чл. 117 Minister treated as if net scheme payments paid to a liable person.
128. чл. 118 Deduction of local property tax from State payments.
129. чл. 119 Date for payment of local property tax.
130. чл. 120 Collection and recovery of local property tax.
131. чл. 121 Revenue Commissioners may decide on allocation of payment.
132. чл. 122 Third party payment service providers.
133. чл. 123 Unpaid amount to be a charge on property.
134. чл. 124 No time limit on charge.
135. чл. 125 Meaning of “sale”.
136. чл. 126 Liable person to pay unpaid local property tax on sale of property.
137. чл. 127 Unpaid local property tax to remain as a charge on property.
138. чл. 127A Charges on property following sale.
139. чл. 128 Confirmation that local property tax paid.
140. чл. 129 Tax clearance certificates and deferred local property tax.
141. чл. 130 Interpretation (Part 12).
142. чл. 131 Meaning of deferral.
143. чл. 132 Income threshold for deferral.
144. чл. 133 Income threshold increased by mortgage payments.
145. чл. 133A Personal representatives.
146. чл. 133B Personal Insolvency Act 2012.
147. чл. 133C Excessive financial hardship.
148. чл. 134 Continuation of deferral.
149. чл. 135 Appeal against Revenue determination that liable person not entitled to deferral.
150. чл. 136 Payments made against deferred amount.
151. чл. 137 Charge on property.
152. чл. 138 Limit on deferred amount.
153. чл. 139 Occurrence of relevant events.
154. чл. 140 Authorised person.
155. чл. 141 Right of Revenue officer to make enquiries.
156. чл. 142 Appeal against a Revenue officer’s enquiries.
157. чл. 143 Power to inspect property.
158. чл. 144 Inspection of records relating to deduction at source.
159. чл. 145 Penalties in respect of non-compliance with Part 10.
160. чл. 146 Penalty for failure to deliver a return.
161. чл. 147 Penalty for false statement or false representation.
162. чл. 147A Assessment as evidence of amount of tax payable.
163. чл. 148 Application of certain provisions of the Act of 1997.
164. чл. 149 Interest on overdue tax.
165. чл. 150 Repayment of interest.
166. чл. 151 Information to be provided to the Revenue Commissioners.
167. чл. 152 Information to be provided by the Revenue Commissioners.
168. чл. 153 Relevant persons.
169. чл. 154 Interpretation (Part 16).
170. чл. 155 Cessation of household charge.
171. чл. 156 Arrears of household charge.
172. чл. 157 Transfer of local property tax to the Local Government Fund.
173. чл. 158 Amendment to the Act of 1997.
174. чл. 159 Extension of certain Acts.