Local Property Tax (Local Adjustment Factor) (Amendment) (No. 2) Regulations 2014.S.I. No. 439/2014


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S.I. No. 439/2014 - Local Property Tax (Local Adjustment Factor) (Amendment) (No. 2) Regulations 2014.

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Notice of the making of this Statutory Instrument was published in

"Iris Oifigiúil" of 7th October, 2014.

I, ALAN KELLY, Minister for the Environment, Community and Local Government, in exercise of the powers conferred on me by section 20 (6) of the Finance (Local Property Tax) Act 2012 (No. 52 of 2012) hereby make the following regulations:

1. The Principal Regulations and these Regulations may be cited together as the Local Property Tax (Local Adjustment Factor) Regulations 2014.

2. The Principal Regulations are amended by substituting for Schedule 4 to it the Schedule set out in the Schedule to these Regulations.

Schedule

SCHEDULE 4

NOTICE OF THE PASSING OF A RESOLUTION TO VARY THE RATE OF LOCAL PROPERTY TAX

(1) ..............

In pursuance of the provisions of section 20 of the FINANCE (LOCAL PROPERTY TAX) ACT 2012 (as amended), I the undersigned, hereby notify the Minister for the Environment, Community and Local Government of the passing of a resolution at a meeting of the above mentioned local authority on (2)........... to the effect that the basic rate of local property tax should stand varied (3).................. by (4)..............per cent for the year (5)......... in respect of relevant residential properties situated in the local authority’s administrative area.

Signed: ______________

Chief Executive

Dated:

(1) Insert name of local authority

(2) Insert the date on which the resolution was passed

(3) Insert upwards OR downwards

(4) Insert the local adjustment factor (number)

(5) Insert year to which the local adjustment factor applies (Notifications received by the Revenue Commissioners in the current year are implemented in the following year)

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GIVEN under my Official Seal,

30 September 2014.

ALAN KELLY,

Minister for the Environment, Community and Local Government.

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation)

These Regulations set out an amended form of notification to the Minister for the Environment, Community and Local Government of the passing of a resolution by a local authority to vary the rate of Local Property Tax in respect of relevant residential properties situated in the local authority’s administrative area. This amendment replaces the original notification form as set out in Schedule 4 of S.1. No. 296 of 2014, LOCAL PROPERTY TAX (LOCAL ADJUSTMENT FACTOR) REGULATIONS 2014.

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URL: http://www.bailii.org/ie/legis/num_reg/2014/0439.html