Local Property Tax Act 2012 (Number 52 of 2012)

35 Obligation on liable person to prepare and deliver a return.

(1) Every liable person shall prepare and deliver to the Revenue Commissioners, on or before the return date, a return in such form as the Revenue Commissioners may specify notwithstanding that the person has not been required to do so under section 33.

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(2) Notwithstanding subsection (1), but subject to subsection (5), ~~^[1]>a liable person shall not be obliged to prepare and deliver a return in respect of the liability dates 1 November in 2013, 2014 and 2015 and a relevant residential property^<[1]~~^[1]>a liable person shall not be obliged to prepare and deliver a return in respect of a relevant residential property in respect of the liability dates 1 November 2013, ~~^[5]>1 November 2014 and 1 November 2015^<[5]~~^[5]>1 November 2014, 1 November 2015, 1 November 2016, 1 November 2017 and 1 November 2018^<[5]^<[1], unless he or she is required to do so by notice under section 33, where—

(a) the liable person, or another liable person, has prepared and delivered a return containing a self-assessment in respect of the liability date 1 May 2013 in respect of the relevant residential property, and

(b) the amount of the local property tax contained in the self-assessment in the return referred to in paragraph (a) has been or is being paid in respect of the liability dates referred to in this subsection in accordance with—

(i) the method of payment specified in that return, or

(ii) a different method of payment to that referred to in subparagraph (i), which method of payment has been agreed with the Revenue Commissioners,

unless all, or part, of the local property tax payable is the subject of a claim for deferral under section 131.

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(2) Notwithstanding subsection (1), a liable person shall not be obliged to prepare and deliver a return in respect of a relevant residential property in relation to a liability date falling in a valuation period subsequent to the first liability date in the valuation period (in this section referred to as a “subsequent liability date”) where—

(a) the liable person, or another liable person, has prepared and delivered a return containing a self-assessment in relation to the first liability date in the valuation period in respect of the relevant residential property, and

(b) the amount of the local property tax contained in the selfassessment in the return referred to in paragraph (a) has been or is being paid in relation to the subsequent liability dates in accordance with—

(i) the method of payment specified in that return, or

(ii) a different method of payment to that referred to in subparagraph (i), which method of payment has been agreed with the Revenue Commissioners.

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(3) In addition to their application as provided in that subsection the provisions of subsection (2) shall apply in relation to each 3-year consecutive period referred to in section 13(2)(b) as if the reference to 1 May 2013 was a reference to 1 November in the year preceding the consecutive 3-year period.
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(3) Subject to subsections (6) and (7) and section 55, where subsection (2) applies—

(a) the amount of local property tax referred to in subsection (2)(b) shall be due and payable in relation to the subsequent liability dates concerned, and

(b) the method of payment specified in the return referred to in subsection (2)(b)(i) shall apply in relation to each of the subsequent liability dates concerned, unless a different method of payment has been agreed with the Revenue Commissioners.

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(4) Subject to subsection (6), where subsection (2) applies—

(a) the amount of local property tax referred to in subsection (2)(b) shall be due and payable in respect of the liability dates ~~^[2]>1 November in 2013, 2014 and 2015^<[2]~~^[2]>1 November 2013, ~~^[6]>1 November 2014 and 1 November 2015^<[6]~~^[6]>1 November 2014, 1 November 2015, 1 November 2016, 1 November 2017 and 1 November 2018^<[6]^<[2], and

(b) the method of payment specified in the return referred to in subsection (2)(b)(i), shall apply in respect ^[3]>of each^<[3] of the liability dates referred to in paragraph (a), unless a different method of payment has been agreed with the Revenue Commissioners.

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(4) For the purposes of subsection (2), where a building becomes a residential property in the period between two consecutive valuation dates, references to the first liability date in a valuation period shall be read as the first liability date falling after the building becomes a residential property.

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(5) Notwithstanding subsection (2), a liable person who has acquired a relevant residential property from a person referred to in section 8(1)(b) who acquired the property before 1 May 2013 shall be obliged to prepare and deliver a return in respect of any liability date occurring after the acquisition and before ~~^[7]>1 November 2016^<[7]^[11]>^[7]>1 November 2019^<[7]^<[11]~~^[11]>1 November 2021^<[11].

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(5A) Notwithstanding subsection (2) and section 14(1), the person who is the liable person following the change referred to in section 14(1) shall prepare and deliver a return in relation to the first liability date following that change falling before the next valuation date where—

(a) that person has received information or documentation in accordance with section 14(1A) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013), and

(b) it appears to that person that the chargeable value in respect of the first valuation date (as referred to in section 14(1)) and the relevant residential property is not a chargeable value that could reasonably have been arrived at.

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(5B) Notwithstanding subsection (2), where section 14(1B) applies, the person who is the liable person following a change referred to in that section shall prepare and deliver a return in relation to the first liability date following the change.

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(6) Where a liable person is eligible for and claims a deferral under section 131, the amount referred to in subsection (4)(a) shall be payable, but subsection (4)(b) shall only apply to the part, if any, of the amount that does not qualify for a deferral.
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(6) Where a liable person is eligible for and claims a deferral under section 131—

(a) subsection (2) shall apply subject to the modification that the reference in paragraph (b) of that subsection to ‘the amount of the local property tax contained in the self-assessment in the return referred to in paragraph (a)’ shall be construed as a reference to that amount less the amount in respect of which a deferral has been claimed, and

(b) subsection (3)(a) shall apply such that the reference therein to ‘the amount of local property tax referred to in subsection (2)(b)’ shall be construed as a reference to the amount of the local property tax contained in the self-assessment in the return referred to in subsection (2)(a).

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(7) Where section 4, 5, 7, 7A, 10A, 10B, 10C or 10D applies to a relevant residential property on a liability date—

(a) subsection (2) shall apply in respect of the relevant residential property in relation to the liability date, subject to the following modifications:

(i)the following paragraph shall be substituted for paragraph (a):

‘(a)the liable person, or another liable person, has prepared and delivered a return specifying the chargeable value, established by reference to the valuation date for the valuation period, in respect of the relevant residential property, and’

(ii)paragraph (b) shall not apply,

and

(b) subsection (3) shall not apply in respect of the relevant residential property in relation to the liability date.

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Substituted by F(LPT)AA13 s8(a). Has effect as on and from 13 March 2013.

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Substituted by F(LPT)AA13 s8(b). Has effect as on and from 13 March 2013.

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