Local Property Tax Act 2012 (Number 52 of 2012)
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15A Property adapted for use by disabled persons.
(1) Subject to subsections (2) to (5), where a relevant residential property has been adapted for the purposes of rendering it more suitable for the accommodation of a person who has a disability (within the meaning of section 2 of the Disability Act 2005), section 16(1) shall apply as if the reference in that provision to the chargeable value of a property were a reference to the chargeable value of the property as reduced by [2]>any value attributable solely to that adaptation of it<[2][2]>€50,000<[2].
(2) Subsection (1) shall not apply unless—
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(a) a grant in respect of the cost of the work referred to in subsection (1) was paid under either of the following:
(i) Housing (Adaptation Grants for Older People and People with a Disability) Regulations 2007 (S.I. No. 670 of 2007), or
(ii) Regulation 4 of the Housing (Disabled Persons and Essential Repairs Grants) Regulations 2001 (S.I. No. 607 of 2001),
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(a) either—
(i) a grant in respect of the cost of the work referred to in subsection (1) was paid under either—
(I) the Housing (Adaptation Grants for Older People and People with a Disability) Regulations 2007 ( S.I. No. 670 of 2007 ), or
(II) Regulation 4 of the Housing (Disabled Persons and Essential Repairs Grants) Regulations 2001 ( S.I. No. 607 of 2001 ),
or
(ii) a grant referred to in subparagraph (i) was not paid and the Revenue Commissioners confirm in writing, under subsection (4A), the reduction in the chargeable value of the property,
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(b) on completion of the adaptation, the relevant residential property is occupied by the person who has the disability as his or her sole or main residence, [4]>and<[4]
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(bb) the chargeable value of the relevant residential property is increased as a result of the adaptation referred to in subsection (1), and
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(c) the liable person in relation to the adapted property notifies the Revenue Commissioners in writing of the amount of the chargeable value attributable to the adaptation and submits any relevant documentation, [6]>including<[6][6]>including, where such a grant was paid,<[6] that relating to the payment of a grant under the Regulations referred to in paragraph (a).
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(3) The maximum amount by which the chargeable value of a relevant residential property may be reduced for the purposes of subsection (1) shall be the lesser of—
(a) the chargeable value attributable to the work carried out on the property, or
(b) the maximum grant payable under the Regulations referred to in subsection (2) as determined by the age of the property.
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(3) The maximum amount by which the chargeable value of a relevant residential property may be reduced for the purposes of subsection (1) shall be €50,000.
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(4) The chargeable value referred to in paragraph (a) of subsection (3) shall be established on completion of the work referred to in that subsection, which value shall be used for the purposes of subsection (1) on all subsequent valuation dates unless further grants are paid under the Regulations referred to in subsection (2)(a)(i).
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(4) The increase in the chargeable value of the relevant residential property as a result of the adaptation referred to in subsection (1) shall be established on completion of that adaptation.
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(4A) (a) Where subparagraph (ii) of subsection (2)(a) applies, a liable person may make an application to the Revenue Commissioners for confirmation in writing, in relation to a relevant residential property referred to in subsection (1), of the reduction in the chargeable value of the property.
(b) For the purpose of an application under paragraph (a), the Revenue Commissioners may specify the form of an application, and may require that the following information is provided to them:
(i) details ofthe residential property;
(ii) a description of the adaptation referred to in subsection (1);
(iii) the cost of the adaptation;
(iv) the date of completion of the adaptation;
(v) the chargeable value attributable to the adaptation;
(vi) any other particulars the Revenue Commissioners may reasonably require for the purpose of considering the application.
(c) For the purpose of an application under paragraph (a), the Revenue Commissioners may also require that the following information is provided by the general practitioner of the person who has a disability:
(i) the nature and extent of the disability;
(ii) the extent to which the disability affects the person’s mobility;
(iii) the reason the general practitioner considers the adaptation to have been necessary;
(iv) any other particulars the Revenue Commissioners may reasonably require for the purpose of considering the application.
(d) No confirmation shall be given by the Revenue Commissioners on an application under paragraph (a) unless they are satisfied that—
(i) a relevant residential property has been adapted for the purposes specified in subsection (1), and
(ii) subparagraph (i) of subsection (2)(a) does not apply.
(e) In this subsection “general practitioner”, in relation to a person who has a disability, means the medical practitioner, for the time being registered in the register of medical practitioners established under section 43 of the Medical Practitioners Act 2007 , who provides a general practitioner medical service to the person who has a disability.
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(4B) For the purposes of subsection (4A), the Revenue Commissioners shall publish guidelines in relation to—
(a) the manner in which an application is to be made,
(b) the information or documentation to be furnished in relation to the property and the person who has a disability in support of the application, and
(c) any other information that the Revenue Commissioners consider to be relevant for the purpose of considering the application.
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(5) Subsection (1) shall cease to apply on the sale (within the meaning of section 125) of the adapted property unless the person with the disability continues to occupy that property as his or her sole or main residence.
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Substituted by F(LPT)AA15 s9(1)(a). Applies in relation to the liability date 1 November 2016 and each subsequent liability date.