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An Bille Rialtais itiil (Rta agus Forlacha Ilghnitheacha), 2014

ocal !o"ern#ent (Rates an$ %iscellaneous &ro"isions) Bill 2014


Mar a tionscnaodh
As initiated
[No. 58 of 2014]
A' BI( RIA)AI* I)I+I (R)A, A!-* F.RA/0A I!0'1I)0(A/0A),
2014
./A !.2(R'%(') (RA)(* A'3 %I*/(A'(.-* &R.2I*I.'*) BI 2014
Mar a tionscnaodh
As initiated
CONTENTS
PART 1
Section
1. Short title and coenceent
2. !nter"retation#
$. Re"eal#
4. Ri%ht of ratin% a&thorit' to a(e a rate
5. )a(in% of ann&al rate on *al&ation
+. )a(in% of rate for each rele*ant "ro"ert'
,. Rai#in% a rate -ill
8. S&""leental ann&al rate on *al&ation
.. /ia-ilit' for rate#
10. E0e"tion fro rate# in certain circ&#tance#
11. Partial e0e"tion fro rate# for occ&"ier en%a%ed in coercial acti*it' for the fir#t
tie
12. Aendent# to the *al&ation li#t1 rate-oo( and rate -ill
1$. Proce##in% of an a""lication &nder #ection# 101 11 or 12 of thi# Act
14. Ca#e #tated to the 2i%h Co&rt
15. O-li%ation to "a' rate "endin% o&tcoe of an' a""eal
1+. Ri%ht of rate"a'er to elect ho3 "a'ent a""lied
1,. Sched&le of &ncollected rate#
18. Ri%ht of reco*er'
1.. 4i#trict Co&rt to #ta' "roceedin%# in certain circ&#tance#
20. Po3er of the 4i#trict Co&rt to a3ard intere#t
21. Accr&al of ca&#e of action
22. Ri%ht of #et off
[No. 58 of 2014]
2$. Priorit' of 5&d%ent in certain circ&#tance#
24. Contin&ation of e0i#tin% rate collector# in #er*ice
25. Tran#itional "ro*i#ion#
2+. Offence and "enaltie#
PART 2
)!SCE//ANEO6S
2,. Aendent of 7al&ation Act 2001
SC2E46/E
2
ACTS RE8ERRE4 TO
Cor( Cit' )ana%eent 9Aendent: Act 1.41 9No. 5:
4e-tor# 9!reland: Act 1840 97ict.c. 105:
/ieric( Cit' )ana%eent Act 1.$4 9No. $5:
/ocal ;o*ernent 94&-lin: Act 1.$0 9No. 2,:
/ocal ;o*ernent 9Refor: Act 2014 9No. 1:
/ocal ;o*ernent Act 1.41 9No. 2$:
/ocal ;o*ernent Act 1.4+ 9No. 24:
/ocal ;o*ernent Act 1.55 9No. .:
/ocal ;o*ernent Act 1..4 9No. 8:
/ocal ;o*ernent Act 2001 9No. $,:
Poor /a3 Act# 9!reland: Aendent Act 18.0 95$ < 54: 7ict. c.$0
Poor Relief !reland Act 18$8 91<2: 7ict.c.5+
Poor Relief !reland Act 184$ 9+<,: 7ict. c..2
Poor Relief !reland Act 184. 912 < 1$: 7ict. c.104
Poor Relief !reland Act 18+2 925 < 2+: 7ict. c.8$
Stat&te of /iitation# Act 1.5, 9No. +:
7al&ation Act 2001 9No. 1$:
=aterford Cit' )ana%eent Act 1.$. 9No. 25:
$
4
A' BI( RIA)AI* I)I+I (R)A, A!-* F.RA/0A I!0'1I)0(A/0A),
2014
./A !.2(R'%(') (RA)(* A'3 %I*/(A'(.-* &R.2I*I.'*) BI 2014
Bill
entitled
An Act to "ro*ide for the ore effecti*e reco*er' of rate# and to con#olidate e0i#tin%
ea#&re# relatin% to the a(in% and reco*erin% of rate# and i#cellaneo&# "ro*i#ion#
relatin% to *al&ation.
Be it enacte$ 45 the .ireachtas as 6ollo7s8
PART 1
*hort title an$ co##ence#ent
19 Thi# Act a' -e cited a# the /ocal ;o*ernent 9Rate# and )i#cellaneo&# Pro*i#ion#:
Act 2014 and the Act1 or an' "art of the Act1 #hall -e coenced on #&ch da'1 or da'#1 a#
a' -e a""ointed -' the )ini#ter.
Inter:retations
29 !n thi# Act>
?landlord@ ean# a "er#on 3ho ha# %ranted e0cl&#i*e "o##e##ion of a rele*ant "ro"ert'
to a tenant in con#ideration of a rent or ret&rn1 3hether -' an e0"re## or i"lied contract1
la3f&l a##i%nent1 de*i#e1 -eA&e#t1 or act and o"eration of la3B
?local a&thorit'@ ha# the eanin% a##i%ned to it -' #ection 291: of the /ocal ;o*ernent
Act 2001B
?local a&thorit' -&d%et@ ha# the eanin% a##i%ned to it -' #ection 102 of the /ocal
;o*ernent Act 2001B
?local financial 'ear@ ha# the eanin% a##i%ned to it -' #ection .+ of the /ocal
;o*ernent Act 2001B
?)ini#ter@ refer# to the )ini#ter for the En*ironent1 Co&nit' and /ocal
;o*ernentB
?occ&"ier@ ha# the eanin% a##i%ned to it -' #ection $91: of the 7al&ation Act 2001B
?rate@ refer# to an' rate ade "&r#&ant to the "ro*i#ion# of thi# Act and an' rate rai#ed a#
a "oor rate1 co&nt' rate or rate "rior to the coenceent of thi# ActB
5
5
10
15
20
25
$0
?ratin% a&thorit'@ ha# the eanin% a##i%ned to it -' #ection 291: of the /ocal
;o*ernent Act 2001B
?rate collector@1 a reference to a rate collector in thi# Act #hall -e con#tr&ed a# a
reference to a rate collector1 or a "er#on a""ointed to e0erci#e the f&nction# of a rate
collector1 "&r#&ant to #ection ,$ of the Poor Relief !reland Act 18$8 andCor #ection 1$ of
the Poor Relief !reland Act 18+2B
?rele*ant "ro"ert'@ ha# the eanin% a##i%ned to it -' #ection $91: and #ched&le $ of the
7al&ation Act 2001B
?tenant@ ean# a "er#on 3ho ha# -een %ranted e0cl&#i*e "o##e##ion of a rele*ant
"ro"ert' -' a landlord in con#ideration of a rent or ret&rn1 3hether -' an e0"re## or
i"lied contract1 la3f&l a##i%nent1 de*i#e1 -eA&e#t1 or act and o"eration of la3B
?Tri-&nal@ i# the 7al&ation Tri-&nalB
?*al&ation li#t@ i# a reference to *al&ation li#t a# defined in #ection 21 of the 7al&ation
Act 2001 and referred to in #ection 4$ of the 7al&ation Act 2001.
Re:eals
;9 91: The Act# #et forth in col&n 1 of the schedule to thi# Act #hall -e re"ealed to the
e0tent #et forth in col&n 2 of the #ae #ched&le.
92: The )ini#ter a' a(e #&ch re%&lation# a# he -elie*e# are nece##ar' and e0"edient
to %i*e effect to the atter# #et o&t in thi# Act.
Right o6 rating authorit5 to #a<e a rate
49 !t #hall -e la3f&l for a ratin% a&thorit' to a(e a rate for each local financial 'ear in
re#"ect of each rele*ant "ro"ert' 3ithin it# ratin% area1 #o a# to a##i#t in eetin% the co#t#
a##ociated 3ith the di#char%e of it# f&nction# a# a local a&thorit'1 and the f&nction# of
an' other local a&thorit' to 3hich it i# o-li%ed to "ro*ide financial a##i#tance in
accordance 3ith #ection 101 of the /ocal ;o*ernent Act 2001.
%a<ing o6 annual rate on "aluation
=9 91: A local a&thorit'1 3here it i# a ratin% a&thorit'1 #hall1 3hen ado"tin% the local
a&thorit' -&d%et for an' local financial 'ear1 a(e an ann&al rate on *al&ation for the
local financial 'ear.
92: The ann&al rate on *al&ation #hall -e "re"ared -' reference to the follo3in% for&laD

A E F
G 4
C
=hereD
A i# the total "ro5ected e0"endit&re of the local a&thorit' for the forthcoin% local
financial 'earB
F i# the total incoe of the local a&thorit' fro e*er' #o&rce other than rate#B
C i# the total *al&ation of all rele*ant "ro"ert' 3ithin the ratin% area of the ratin%
a&thorit' in A&e#tionB
+
5
10
15
20
25
$0
$5
4 i# the ann&al rate on *al&ation.
%a<ing o6 rate 6or each rele"ant :ro:ert5
>9 91: A# #oon a# a' -e after the a(in% of the ann&al rate on *al&ation1 the ratin%
a&thorit' #hall "re"are a rate in re#"ect of each rele*ant "ro"ert' for that local
financial 'ear.
92: The rate for each rele*ant "ro"ert' #hall -e deterined -' the follo3in% for&laD
A 0 F G C
=hereD
A i# the ann&al rate on *al&ationB
F i# the indi*id&al *al&ation a#cri-ed to each rele*ant "ro"ert' in the e0i#tin%
*al&ation li#t of the ratin% area in A&e#tionB
C i# the ratin% lia-ilit' in re#"ect of the rele*ant "ro"ert' at i##&e.
9$: The rate for each rele*ant "ro"ert' #hall -e entered into a rate-oo( to%ether 3ith the
follo3in% detail#D
9a: rate acco&nt n&-erB
9-: nae of occ&"ier or "er#on 3ho en5o'# the iediate ri%ht to occ&"' the
rele*ant "ro"ert'B
9c: addre## of occ&"ier or "er#on 3ho en5o'# the iediate ri%ht to occ&"' the
rele*ant "ro"ert'B
9d: 3here rele*ant "ro"ert' i# lea#ed1 the nae of the iediate landlordB
9e: de#cri"tion of rele*ant "ro"ert'B and
9f: ratea-le *al&ation of each rele*ant "ro"ert'.
94: The rate-oo( #hall -e ade a*aila-le for in#"ection -' the "&-lic1 3hich a' -e
confined to in#"ection online1 for a "eriod of fo&rteen da'#. The "&-lic #hall -e %i*en
notice of their ri%ht of in#"ection -' the "&-lication of a notice in a ne3#"a"er in
circ&lation in the ratin% area.
95: After the e0"iration of fo&rteen da'# fro the date 3hen the rate-oo( i# fir#t ade
a*aila-le for in#"ection1 the ratin% a&thorit' #hall -' order #eal the rate-oo(1 at 3hich
"oint the rate #hall -e ade in re#"ect of each rele*ant "ro"ert' for that local financial
'ear.
Raising a rate 4ill
?9 91: A# #oon a# a' -e after the a(in% of the rate for each rele*ant "ro"ert'1 the ratin%
a&thorit' #hall i##&e a rate -ill to the "art' lia-le for each rate in accordance 3ith the
"ro*i#ion# of thi# Act. The rate -ill #hall contain a #tateent of all "artic&lar# rele*ant
to the rate that ha# -een rai#ed.
92: A ratin% a&thorit' #hall facilitate the "a'ent of a rate -' a once off1 A&arterl'1 or
onthl'1 in#talent1 in an' one local financial 'ear.
,
5
10
15
20
25
$0
$5
*u::le#ental annual rate on "aluation
@9 91: !f1 at an' tie after the ann&al rate on *al&ation ha# -een ade for a local financial
'ear -' a ratin% a&thorit'1 it a""ear# to the )ini#ter that the ann&al rate on *al&ation
i# li(el' to -e in#&fficient to eet the "art defra'a-le o&t of rate# of the e0"en#e# to -e
inc&rred -' the ratin% a&thorit' in that financial 'ear1 the )ini#ter a' reA&ire the
ratin% a&thorit' to a(e a #&""leental ann&al rate on *al&ation.
92: The ratin% a&thorit' #hall a(e a #&""leental ann&al rate on *al&ation 3ithin fo&r
3ee(# of recei*in% an in#tr&ction fro the )ini#ter and #hall "roceed to a(e a
#&""leental rate in re#"ect of each rele*ant "ro"ert' in it# ratin% area1 in accordance
3ith the "roced&re# #et o&t in section 6 and i##&e a #&""leental rate -ill in
accordance 3ith the "roced&re# #et o&t in section 7.
9$: A #&""leental rate #hall -e "aid -efore the clo#e of the local financial 'ear in 3hich
it i# rai#ed.
ia4ilit5 6or rates
A9 91: A "art' in occ&"ation of a rele*ant "ro"ert' at the tie of the a(in% of a rate in
re#"ect of that "ro"ert'1 i# lia-le to di#char%e that rate.
92: =here a rele*ant "ro"ert' i# not occ&"ied at the tie of the a(in% of a rate1 the
"er#on 3ho en5o'# the iediate ri%ht to occ&"' the "ro"ert' #hall -e lia-le to the
ratin% a&thorit' for the rate ade.
9$: =here a "er#on lia-le for the "a'ent of a rate at the tie of the a(in% of the rate
cea#e# to occ&"'1 or to -e entitled to iediatel' occ&"'1 a rele*ant "ro"ert' d&rin%
the co&r#e of an' local financial 'ear1 and ha# not 'et di#char%ed the rate for that 'ear1
he #hall -e lia-le to "a' onl' that "ortion of the rate "ro"ortionate to the len%th of
tie 3hich he ha# occ&"ied1 or -een entitled to iediatel' occ&"'1 the rele*ant
"ro"ert' in that 'ear. The #&-#eA&ent occ&"ier1 or in the e*ent that no-od' ta(e# &"
occ&"ation of the rele*ant "ro"ert' the "art' 3ho then en5o'# the ri%ht to iediatel'
occ&"' the rele*ant "ro"ert'1 #hall -e lia-le for the -alance of the rate d&e for that
local financial 'ear.
94: =here a tenant of a "ro"ert' fail# to di#char%e a rate -ill for a local financial 'ear the
ratin% a&thorit' #hall infor the iediate landlord of that fact after the clo#e of the
local financial 'ear at i##&e.
95: Once a landlord ha# -een notified -' a ratin% a&thorit' of the fact that a tenant ha#
failed to di#char%e the rate -ill for a local financial 'ear1 and an' #&-#eA&ent rate i#
not di#char%ed -' the tenant -' the clo#e of the local financial 'ear to 3hich that
#&-#eA&ent rate relate#1 the landlord #hall -e 5ointl' lia-le 3ith the tenant for that
#&-#eA&ent rate.
(Be#:tion 6ro# rates in certain circu#stances
109 91: =hene*er a "er#on i# lia-le to "a' a rate in re#"ect of a rele*ant "ro"ert'1 he #hall -e
entitled to clai1 and recei*e1 fro the ratin% a&thorit' an e0e"tion of oneHt3elfth
of #&ch rate in re#"ect of e*er' co"leted onth 9rec(oned fro an' da' of one
onth to the corre#"ondin% da' of the ne0t onth: d&rin% 3hich the rele*ant "ro"ert'
i# &nocc&"ied either for the "&r"o#e of the e0ec&tion of addition#1 alteration# or
8
5
10
15
20
25
$0
$5
40
re"air# thereto1 or -eca&#e the "er#on i# bona fide &na-le to o-tain a #&ita-le tenant1
or -eca&#e a le%al intere#t in the rele*ant "ro"ert' i# -ein% ad*erti#ed "&-licl' for #ale
-' "ri*ate treat'1 or a&ction on a "artic&lar date not later than #i0 onth# after the
e0"ir' of the rele*ant local financial 'ear.
92: =here a "er#on i# in "artial occ&"ation of a rele*ant "ro"ert' and the -alance of the
rele*ant "ro"ert' i# &nocc&"ied for an' of the rea#on# #et forth in section 9(1)1 the
occ&"ier #hall -e entitled to a*ail of an e0e"tion of oneHt3elfth of that "art of the
rate a""ortioned to the &nocc&"ied #"ace of the rele*ant "ro"ert'1 in re#"ect of e*er'
co"leted onth 9rec(oned fro an' da' of one onth to the corre#"ondin% da' of
the ne0t onth: d&rin% 3hich the #"ace i# &nocc&"ied.
9$: The rate #hall -e a""ortioned -' reference to the follo3in% for&laD

A
G C 0 4 G E
F
=hereD
A i# the rate ade in re#"ect of the rele*ant "ro"ert' for the local financial 'earB
F i# the area ea#&red in #A&are etre# of the rele*ant "ro"ert'B
C i# that "art of the rate a#cri-ed to 1 #A&are etreB
4 i# the area of &nocc&"ied #"ace ea#&red in #A&are etre#1 in the "rei#e#B
E i# that "art of the rate a""ortioned to the &nocc&"ied #"ace in the rele*ant "ro"ert'.
94: An' "er#on #ee(in% to rel' on the e0e"tion# #et o&t in subsection (1) and subsection
(2) of thi# Act #hall a""l' to the ratin% a&thorit' no later than fo&r onth# after the
clo#e of the local financial 'ear in 3hich the rate in re#"ect of 3hich the e0e"tion i#
#o&%ht ha# -een rai#ed.
&artial eBe#:tion 6ro# rates 6or occu:ier engage$ in co##ercial acti"it5 6or the 6irst
ti#e
119 91: =here an occ&"ier of a rele*ant "ro"ert'>
9a: coence# coercial acti*it' on1 or fro1 a rele*ant "ro"ert'1
9-: the occ&"ier ha# not en%a%ed in that coercial acti*it'1 3hether on1 or fro1 the
rele*ant "ro"ert' at i##&e or an' other "ro"ert' in the "re*io&# t3el*e onth#
"rior to %oin% into occ&"ation of the rele*ant "ro"ert'1 and
9c: that coercial acti*it' i# the "riar' "&r"o#e for 3hich the rele*ant "ro"ert' i#
-ein% &#ed1
the occ&"ier #hall -e entitled to a "artial e0e"tion fro the ratin% lia-ilit' in re#"ect
of the rele*ant "ro"ert'1 in that he 3ill -e lia-le to "a' three A&arter# of the rate ade
in re#"ect of the rele*ant "ro"ert' for hi# fir#t 'ear of occ&"ation after the
coenceent of #&ch coercial acti*it'.
92: An occ&"ier 3ho i# entitled to the "artial e0e"tion #et o&t in subsection (1) #hall -e
entitled to e0ha&#t the e0e"tion either -' a(in% a "a'ent or "a'ent# in the for
"re#cri-ed in section 7(2)1 or -' "o#t"onin% an' "a'ent for the fir#t three onth# of
#&ch coercial acti*it' and thereafter "a'in% the -alance d&e1 in one1 or onthl'1
.
5
10
15
20
25
$0
$5
40
in#talent9#:.
9$: =here an occ&"ier intend# to rel' on the "ro*i#ion# of subsection (1) he #hall a""l' to
the ratin% a&thorit' in hi# area for the "artial e0e"tion no earlier than three onth#
-efore1 and no later than t3o onth# after the coenceent of #&ch acti*it' on or
fro the rele*ant "ro"ert' at i##&e.
A#en$#ents to the "aluation list, rate4oo< an$ rate 4ill
129 91: =here a "er#on %oe# into occ&"ation of a rele*ant "ro"ert'1 or -ecoe# entitled to
iediatel' occ&"' a rele*ant "ro"ert'1 he #hall a""l' to the ratin% a&thorit' to
aend the *al&ation li#t and1 3here nece##ar'1 the rele*ant rate-oo( and rate -ill1 to
record that fact.
92: =here a "er#on ha# -ecoe entitled to occ&"' a "rei#e# a# a con#eA&ence of a lea#e1
he #hall 3hen a(in% an a""lication &nder subsection (1)1 infor the ratin% a&thorit'
of the e0i#tence of the tenanc' and the nae and addre## of the iediate landlord.
9$: An' "er#on 3ho di#"&te# the acc&rac' of an' fact relatin% to hi in the *al&ation li#t1
rate-oo(1 or rate -ill1 #hall a""l' to the ratin% a&thorit' to aend the *al&ation li#t1
rate-oo( or rate -ill a# reA&ired.
94: A ratin% a&thorit' #hall -e entitled to in*e#ti%ate1 3hether after recei*in% an
a""lication 3ithin the eanin% of subsection (1) or subsection (3) or other3i#e1 3ho
i# the occ&"ier1 or "er#on entitled to the iediate occ&"ation1 of a rele*ant "ro"ert'1
in order to #ati#f' it#elf that the *al&ation li#t1 rate-oo(1 and rate -ill1 for an' local
financial 'ear are acc&rate.
95: A ratin% a&thorit' #hall -e entitled to "re#&e that a "er#on re%i#tered a# the freehold
o3ner of a rele*ant "ro"ert' en5o'# an iediate ri%ht to occ&"' that rele*ant
"ro"ert' &ntil e*idence i# f&rni#hed to #&ch a&thorit' 3hich "ro*e#1 to the #ati#faction
of the ratin% a&thorit'1 other3i#e.
9+: Nothin% in thi# #ection #hall -e read a# e"o3erin% a "er#on to challen%e1 or a ratin%
a&thorit' to re*ie3 or aend1 the *al&e of a rele*ant "ro"ert' a# it a""ear# in a
*al&ation li#t1 or the ann&al rate of *al&ation ade for an' local financial 'ear.
&rocessing o6 an a::lication un$er sections 10, 11 or 12 o6 this Act
1;9 91: A ratin% a&thorit' #hall -e entitled to reA&e#t fro an' "er#on "art' to an a""lication
&nder sections 10(4)1 11(3)1 12(1) or 12(3) #&ch inforation a# it dee# nece##ar' to
ad5&dicate on the a""lication and1 3here it dee# it nece##ar'1 a' a&thori#e -' order
a e-er of #taff to cond&ct a #earch of the rele*ant "ro"ert' at i##&e d&rin% office
ho&r#.
92: A ratin% a&thorit' #hall en#&re1 in #o far a# i# "ractica-le1 that all "artie# affected -'
an a""lication &nder sections 10(4)1 11(3)1 12(1) or 12(3) are on notice of an
a""lication.
9$: A ratin% a&thorit' #hall "ro*ide a deci#ion in re#"ect of an' a""lication &nder sections
10(4)1 11(3)1 12(1) or 12(3) 3ithin 2 3ee(# of recei*in% all inforation nece##ar' for
the "&r"o#e# of a(in% it# deci#ion.
94: =here a ratin% a&thorit' 3hether on recei"t of an a""lication &nder sections 12(1) or
10
5
10
15
20
25
$0
$5
40
12(3)1 or ha*in% cond&cted it# o3n re*ie3 &nder section 12(4)1 i# #ati#fied that there
i# an inacc&rac' in the *al&ation li#t1 rate-oo( or rate -ill for a local financial 'ear1 it
#hall aend the *al&ation li#t1 rate-oo( or rate -ill1 a# i# nece##ar'.
95: A deci#ion of the ratin% a&thorit' &nder thi# #ection #hall -e #er*ed on the a""licant1
and all intere#ted "artie#1 -' re%i#tered "o#t.
9+: An' "er#on affected -' a deci#ion of a ratin% a&thorit' &nder thi# #ection #hall -e
entitled to a""eal #&ch deci#ion to the Tri-&nal 3ithin t3ent' one da'# of recei"t of
notification of the deci#ion of the ratin% a&thorit'.
9,: =here an a""ellant i# of the *ie3 that there i# a fact&al di#"&te rele*ant to the a""eal
-efore the Tri-&nal1 he a' reA&e#t the Tri-&nal to cond&ct an oral hearin% -efore
a(in% it# deterination on the a""eal.
/ase state$ to the 0igh /ourt
149 91: After the deterination of an a""eal &nder section 13(6) -' the Tri-&nal1 an' "art'
a'1 3ithin 28 da'# fro the date of the #aid deterination1 -' notice in 3ritin%
addre##ed to the chair"er#on of the Tri-&nal1 reA&ire the Tri-&nal to #tate and #i%n a
ca#e for the o"inion of the 2i%h Co&rt thereon 3ithin $ onth# fro the date of
recei"t of #&ch notice.
92: The ca#e #hall #et forth the fact# and the deterination of the Tri-&nal and the "art'
reA&irin% it #hall tran#it the ca#e1 3hen #tated and #i%ned -' the chair"er#on of the
Tri-&nal1 to the 2i%h Co&rt 3ithin , da'# fro the date of recei*in% it.
9$: At or -efore the tie 3hen he tran#it# the ca#e to the 2i%h Co&rt1 the "art' reA&irin%
it #hall #er*e notice in 3ritin% of the fact that the ca#e ha# -een #tated on hi# or her
a""lication1 to%ether 3ith a co"' of the ca#e1 on each "art' to the a""eal.
94: The 2i%h Co&rt #hall hear and deterine an' A&e#tion or A&e#tion# of la3 ari#in% on
the ca#e1 and #hall re*er#e1 affir or aend the deterination in re#"ect of 3hich the
ca#e ha# -een #tated1 or #hall reit the atter to the Tri-&nal 3ith the o"inion of the
Co&rt thereon1 or a' a(e #&ch other order in relation to the atter a# the Co&rt
thin(# fit.
95: The 2i%h Co&rt a' ca&#e the ca#e to -e #ent -ac( for aendent1 and there&"on the
ca#e #hall -e aended accordin%l'1 and 5&d%eent #hall -e deli*ered after it ha# -een
aended.
9+: The deci#ion of the 2i%h Co&rt #hall -e final.
.4ligation to :a5 rate :en$ing outco#e o6 an5 a::eal
1=9 91: The fact that a "er#on ha# di#"&ted hi# #tat&# a# an occ&"ier1 or the "er#on entitled to
iediate occ&"ation1 of a rele*ant "ro"ert'1 doe# not relie*e hi of hi# o-li%ation to
di#char%e an' rate# d&e and o3in% on foot of e0i#tin% rate# -ill1 #a*e that a ratin%
a&thorit' #hall not -e entitled to i##&e "roceedin%# a%ain#t a "er#on in re#"ect of a rate
-ill for a local financial 'ear1 3here the rate -ill1 rate-oo( or *al&ation li#t for that
'ear are the #&-5ect of an a""lication &nder an' of sections 101 11 or 12 or an a""eal
&nder section 13(6).
92: A ratin% a&thorit' #hall a(e #&ch ref&nd#1 or #ee( to reco*er #&ch rate#1 a# -ecoe
11
5
10
15
20
25
$0
$5
40
d&e in con#eA&ence of an' aendent# to an' rate# -ill on foot of thi# #ection.
Right o6 rate:a5er to elect ho7 :a5#ent a::lie$
1>9 =here a "er#on o3e# ore than one rate to a ratin% a&thorit' he can elect1 3hen a(in%
a "a'ent on acco&nt1 to a""l' hi# "a'ent to 3hiche*er rate he choo#e#1 -&t 3here he
fail# to a(e #&ch election a ratin% a&thorit' a' elect to a""l' the "a'ent to
3hiche*er de-t it choo#e#B 3here neither "art' a(e #&ch an election the #& 3ill -e
a""lied to the olde#t rate o&t#tandin%.
*che$ule o6 uncollecte$ rates
1?9 91: A ratin% a&thorit' #hall not later than thirt' da'# after the clo#e of a local financial
'ear1 "re"are a #ched&le of &ncollected rate# at the clo#e of that 'ear and indicate
thereon the rea#on# for nonHcollection of the rate#.
92: After the #ched&le referred to in subsection (1) ha# -een "re"ared1 the ana%er #hall
#&-it a re"ort thereon to the e-er# of the local a&thorit' at the ne0t eetin% of
the local a&thorit'.
Right o6 reco"er5
1@9 91: !t #hall -e la3f&l for a ratin% a&thorit'1 after the clo#e of an' local financial 'ear1 to
initiate "roceedin%# to reco*er an o&t#tandin% rate a%ain#t a "er#on 3ho ha# failed to
"a' a rate for that 'ear in re#"ect of a rele*ant "ro"ert'.
92: Proceedin%# to reco*er an o&t#tandin% rate #hall -e in#tit&ted in the 4i#trict Co&rt.
9$: !t #hall -e la3f&l for a ratin% a&thorit' to #&e in one action for all o&t#tandin% rate#
a%ain#t the "art' lia-le for the #aid rate#.
94: =here1 in an' "roceedin%# #ee(in% to reco*er a rate a ratin% a&thorit' "ro*e#>
9a: that the defendant i# recorded in the rate -oo( for the 'ear in A&e#tion a# the
occ&"ier of1 or the "er#on 3ith the iediate ri%ht to occ&"'1 a rele*ant "ro"ert'1
9-: the ratin% lia-ilit' in the rate -oo( and rate -ill for the 'ear in A&e#tion1 and
9c: that the rate or "art thereof reain# o&t#tandin%1
the 4i#trict Co&rt #hall enter 5&d%ent in fa*o&r of the ratin% a&thorit' for the #&
then o&t#tandin%1 #a*e that it #hall -e a defence to #&ch "roceedin%# for the defendant
to "ro*e that the tie for the a(in% of the clai to reco*er the rate in A&e#tion ha#
e0"ired.
95: =here in an' "roceedin%# #ee(in% to reco*er a rate fro a landlord1 in reliance on
section 9(5) of thi# Act1 the ratin% a&thorit' "ro*e#>
9a: that the landlord 3a# notified -' re%i#tered "o#t of the fail&re of hi# tenant to "a'
a rate for a local financial 'ear1
9-: that the tenant failed to di#char%e a rate for a #&-#eA&ent local financial 'ear1 and
9c: the #&-#eA&ent rate or "art thereof reain# o&t#tandin%1
the 4i#trict Co&rt #hall enter 5&d%ent in fa*o&r of the ratin% a&thorit' for the #&
12
5
10
15
20
25
$0
$5
o&t#tandin% a%ain#t the landlord1 #a*e that it #hall -e a defence to #&ch "roceedin%#
for the landlord to deon#trate that the tie for the a(in% of the clai to reco*er the
rate in A&e#tion ha# e0"ired.
9+: !n an' "roceedin%# for the reco*er' of a rate1 3hether coenced -efore or after thi#
Act1 a co"' of a rate -ill and e0tract fro a rate-oo(1 certified -' a ana%er a# -ein%
tr&e and acc&rate1 #hall -e aditted a# "roof of the content of tho#e doc&ent#1 &ntil
"ro*en other3i#e.
9,: A defendant in "roceedin%# -efore the 4i#trict Co&rt #hall not rai#e an' i##&e in
re#"ect of the follo3in% atter# in the co&r#e of tho#e "roceedin%#D
9a: the ratea-le *al&ation of the rele*ant "ro"ert'B
9-: the ann&al rate on *al&ationB
9c: the rate a# ade -' a ratin% a&thorit' in re#"ect of the rele*ant "ro"ert' at i##&eB
9d: the a""lication of an' e0e"tion1 or "artial e0e"tion1 "ro*ided for &nder thi#
ActB
9e: the A&e#tion a# to 3hether the defendant 3a# the occ&"ier1 or the "er#on entitled
to iediate occ&"ation1 of the rele*ant "ro"ert' at i##&e.
3istrict /ourt to sta5 :rocee$ings in certain circu#stances
1A9 =here an a""lication1 related a""eal or ca#e #tated &nder thi# Act i# o&t#tandin%1 the
4i#trict Co&rt #hall #ta' "roceedin%#1 or that "art of #&ch "roceedin%# affected -' the
a""lication1 a""eal or ca#e #tated1 "endin% the o&tcoe of that "roce##.
&o7er o6 the 3istrict /ourt to a7ar$ interest
209 The 4i#trict Co&rt 3hen enterin% 5&d%ent in fa*o&r of a ratin% a&thorit' in re#"ect of
an' rate ade in re#"ect of a rele*ant "ro"ert' after the coenceent of thi# Act1 #hall
ha*e the "o3er to a3ard intere#t at the rate #tandin% for the tie -ein% in #ection 2+ of
the 4e-tor# 9!reland: Act 18401 in re#"ect of the 3hole1 or an' "art of1 the "eriod
-et3een the date 3hen the rate# fir#t -ecae d&e and o3in% and the date of 5&d%ent.
Accrual o6 cause o6 action
219 91: The date of the accr&al of a ca&#e of action to reco*er a rate #hall1 for the "&r"o#e# of
#ection 1191:9e: of the Stat&te of /iitation# Act 1.5,1 -e the da' after the clo#e of
the local financial 'ear to 3hich the rate in i##&e relate#.
92: No aendent to an' detail in the *al&ation li#t1 rate-oo( or rate -ill &nder an'
"ro*i#ion of thi# Act #hall #er*e to alter the date of accr&al of a ca&#e of action for the
reco*er' of a rate1 #a*e 3here the aendent 3a# ade nece##ar' -' fra&d&lent or
i#leadin% cond&ct on the "art of the "er#on ade lia-le for the rate on foot of #&ch
aendent1 in 3hich ca#e the date of accr&al of the ca&#e of action for reco*er' of
the rate in A&e#tion #hall r&n afre#h fro the date of the aendent to the *al&ation
li#t1 rate-oo( or rate -ill.
1$
5
10
15
20
25
$0
$5
Right o6 set o66
229 =here a #& i# d&e to an' "er#on -' a local a&thorit' and1 at the #ae tie1 a #& i# d&e
to #&ch local a&thorit' -' #&ch "er#on in re#"ect of rate#1 the forer #& a' -e #et off
a%ain#t the latter either1 a# a' -e a""ro"riate1 in 3hole or in "art.
&riorit5 o6 Cu$g#ent in certain circu#stances
2;9 =here a ratin% a&thorit' #ec&re# 5&d%ent in re#"ect of an o&t#tandin% rate and the
5&d%ent i# re%i#tered a%ain#t the intere#t of the 5&d%ent ort%a%or in the rele*ant
"ro"ert' to 3hich the 5&d%ent relate#1 the 5&d%ent ort%a%e #hall o"erate a# a char%e
on the intere#t of the 5&d%ent ort%a%or in "riorit' to all other ri%ht# and enc&-rance#
that affect that intere#t.
/ontinuation o6 eBisting rate collectors in ser"ice
249 91: S&-5ect to subsections (2) and (3)1 the "o#t of rate collector #hall #tand a-oli#hed after
the coenceent of thi# Act.
92: An' "er#on 3ho at the tie of the coenceent of thi# Act 3a# e"lo'ed a# a rate
collector -' a ratin% a&thorit'1 #hall1 not3ith#tandin% an' "ro*i#ion of thi# Act1
contin&e in hi# e"lo'ent on the #ae ter# and condition# a# he en5o'ed "rior to
the coenceent of thi# Act.
9$: An' rate collector 3ho1 -' *irt&e of subsection (2)1 contin&e# in hi# e"lo'ent after
the coenceent of thi# Act1 #hall -e liited to e0erci#in% the ri%ht# of reco*er' #et
forth in section 14 and then onl' in the nae of the ratin% a&thorit' and on ha*in%
-een d&l' a&thori#ed -' order.
)ransitional :ro"isions
2=9 91: S&-5ect to subsection (2) no ratin% a&thorit'1 or rate collector1 #hall #ee( to reco*er
rate# d&e in re#"ect of rele*ant "ro"ert' after the coenceent of thi# Act other
than "&r#&ant to the "o3er# #et o&t in thi# Act.
92: The "ro*i#ion# of thi# Act #hall not "re5&dice an' "roceedin%# c&rrentl' in -ein% and
an' #&ch "roceedin%# #hall -e ad5&dicated &"on a# if thi# Act had not -een "a##ed and
coenced.
9$: =here a ratin% a&thorit' #&e# after the coenceent of thi# Act for the reco*er' of
a rate ade "rior to the coenceent of thi# Act1 the 4i#trict Co&rt1 3ill a##e##
3hether the "art' -ein% #&ed 3a# lia-le for the rate 3hen ade1 or i# entitled to relief1
on the -a#i# of the la3 a# a""lica-le "rior to the coenceent of thi# Act1
not3ith#tandin% the re"eal of an' le%i#lation in thi# Act.
.66ence an$ :enalties
2>9 91: !t #hall -e an offence for an' "er#on to (no3in%l' %i*e fal#e1 or i#leadin%1
inforation to a ratin% a&thorit'1 or the Tri-&nal1 in connection 3ith an' atter
related to the occ&"anc' of rele*ant "ro"ert'.
92: An' "er#on con*icted of an offence &nder #ection 2091: of thi# Act #hall -e lia-le>
9a: on #&ar' "ro#ec&tion to a fine not e0ceedin% I11000 andCor i"ri#onent for
14
5
10
15
20
25
$0
$5
a "eriod of #i0 onth#1 or
9-: on "ro#ec&tion on indictent to a fine not e0ceedin% I501000 andCor
i"ri#onent for a "eriod of fo&r 'ear#.
PART 2
)!SCE//ANEO6S
A#en$#ent o6 2aluation Act 2001
2?9 Section $91: of the 7al&ation Act 2001 i# here-' aended -' the #&-#tit&tion of the
follo3in% inter"retation for ?Co&nit' 2all@D
? JCo&nit' 2allK ean# a hall or #iilar -&ildin%1 e0cl&din% an'
"ortion of #&ch "rei#e# that i# licen#ed for the #ale of into0icatin%
liA&or1 3hich>
9a: i# not &#ed "riaril' for "rofit or %ain1 and
9-: i# occ&"ied -' a "er#on 3ho ordinaril' &#e# it1 or ordinaril' "erit#
it to -e &#ed for "&r"o#e# 3hich>
9i: in*ol*e "artici"ation -' inha-itant# of the localit' %enerall'1 and
9ii: are recreational or other3i#e of a #ocial nat&re1
and
9c: 3hich i# not alread' in &#e -' a charita-le or%ani#ation 3ithin the
eanin% of thi# Act.@.
15
5
10
15
SC2E46/E

Section 3(1)
CO/6)N 1 CO/6)N 2
Poor Relief !reland Act 18$8 91<2: 7ict. c.5+B The 3hole Act.
Poor Relief !reland Act 184$ 9+<,: 7ict. c..2B The 3hole Act.
Poor Relief !reland Act 184. 912 < 1$: 7ict. c.104B The 3hole Act.
Poor Relief !reland Act 18+2 925 < 2+: 7ict. c.8$B The 3hole Act.
Poor /a3 Act# 9!reland: Aendent Act 18.0 95$
< 54: 7ict. c.$0B
The 3hole Act.

/ocal ;o*ernent 94&-lin: Act 1.$0 Section ,191:
/ieric( Cit' )ana%eent Act 1.$4 Section 2.91:
=aterford Cit' )ana%eent Act 1.$. Section 2891:
Cor( Cit' )ana%eent 9Aendent: Act 1.41 Section 2091:
/ocal ;o*ernent Act 1.41 Section# 58 and +0
/ocal ;o*ernent Act 1.4+ Part !!
/ocal ;o*ernent Act 1.55 Section 45
/ocal ;o*ernent Act 1..4 Section# 44 to 4,
/ocal ;o*ernent Act 2001 Section 10$9,:9-:9i: and #ection
10$912:9-:
/ocal ;o*ernent 9Refor: Act 2014 Section# $1 and $2

1+
5
10
15
20

1,
An Fille Rialtai# LitiMil 9RNtaO a%&#
8orNlacha !l%hnPitheacha:1 2014


BI(
(ar a tionscnaodh)
d! n"airtear

Acht do dhPanah #ocrM aidir le rNtaO a %hnQthM ar
#hlO nOo# PifeachtaO a%&# do chohdhlMthM
-earta lNithreacha a -haineann le rNtaO a
%hearradh a%&# a %hnQthM a%&# aidir le
forNlacha il%hnPitheacha a -haineann le
l&achNil.

An #eachta Se!n Mac Aon"husa a thu" isteach$
18 Meitheah$ 2014


/ocal ;o*ernent 9Rate# and )i#cellaneo&#
Pro*i#ion#: Fill 2014

BI
(as initiated)
entitled
An Act to "ro*ide for the ore effecti*e reco*er' of
rate# and to con#olidate e0i#tin% ea#&re#
relatin% to the a(in% and reco*erin% of rate#
and i#cellaneo&# "ro*i#ion# relatin% to
*al&ation.
%ntroduced b& 'e(ut& )ohn Mc*uinness$
18th )une$ 2014

BAILE THA CLIATH
ARNA FHOILSI AG OIFIG AN tSOLTHAIR
Le ceannach dreach
FOILSEACHIN RIALTAIS,
52 FAICHE STIABHNA, BAILE THA CLIATH 2.
(Teil: 01 - 6476834 n 1890 213434; Fax: 01 - 6476843)
no tri aon doltir leabhar.

DUBLIN
PUBLISHED BY THE STATIONERY OFFICE
To be purchased from
GOVERNMENT PUBLICATIONS,
52 ST. STEPHENS GREEN, DUBLIN 2.
(Tel: 01 - 6476834 or 1890 213434; Fax: 01 - 6476843)
or through any bookseller.
3.05
Wt. 67200. 616. 06/14. Clondalkin. (45291). Gr.30-15.

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