ARRANGEMENT OF REGULATIONS

PART 1

GENERAL INTERPRETATION

PART 2

MATTERS TO WHICH A LOCAL AUTHORITY SHALL HAVE REGARD

PART 3

CONSULTATION

PART 4

MEETING TO CONSIDER THE LOCAL ADJUSTMENT FACTOR

PART 5

NOTIFICATION OF LOCAL ADJUSTMENT FACTOR

SCHEDULE 1

ESTIMATION OF INCOME AND EXPENDITURE

SCHEDULE 2

FINANCIAL POSITION

SCHEDULE 3

NOTICE OF CONSIDERATION OF SETTING A LOCAL ADJUSTMENT FACTOR

SCHEDULE 4

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

S.I. No. 296 of 2014

LOCAL PROPERTY TAX (LOCAL ADJUSTMENT FACTOR) REGULATIONS 2014

Notice of the making of this Statutory Instrument was published in

"Iris Oifigiúil" of 4th July, 2014.

I, PHIL HOGAN, 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:

PART 1

GENERAL INTERPRETATION

Citation

1. These Regulations may be cited as the Local Property Tax (Local Adjustment Factor) Regulations 2014.

Commencement

2. These Regulations shall come into operation on 1 July 2014.

Interpretation

3. (1) In these Regulations-

"Act" means the Finance (Local Property Tax) Act 2012 (as amended by the Finance (Local Property Tax) (Amendment) Act 2013 (No. 4 of 2013));

"local authority" has the meaning given to it by section 2(1) (as amended by section 5 (1) and Part 1 of Schedule 1 of the Local Government Reform Act 2014 ) of the Local Government Act 2001 ;

"local financial year" has the meaning given to it by section 96 of the Local Government Act 2001 ;

"Minister" means the Minister for the Environment, Community and Local Government;

"Chief Executive" means a chief executive for the purposes of section 144 (as amended by section 54 of the Local Government Reform Act 2014 ) of the Local Government Act 2001 .

PART 2

MATTERS TO WHICH A LOCAL AUTHORITY SHALL HAVE REGARD

Estimation of income and expenditure

4. (1) An estimation of income and expenditure as specified in Section 20(2A)(a) of the Act shall be prepared under the direction of the Chief Executive.

(2) The estimation of income and expenditure referred to in paragraph (1) shall be given in the format specified in Schedule 1.

Financial position of the local authority

5. (1) A summary of the financial position of the local authority, as specified in Section 20(2A)(b) of the Act, shall be prepared under the direction of the Chief Executive.

(2) The summary of the financial position referred to in paragraph (1) shall be given in the format specified in Schedule 2.

Estimation of financial effect

6. (1) A report estimating the financial effect of implementing a local adjustment factor in the local authority area as specified in Section 20(2A)(c) of the Act shall be prepared under the direction of the Chief Executive.

(2) The report referred to in paragraph (1) shall contain the following information in respect of the local authority area-

(a) the potential impact on a liable person,

(b) the potential impact on the local property tax revenue during the next local financial year,

(c) the potential impact on the service delivery plans of the local authority for the next local financial year, and

(d) any other information the Chief Executive considers relevant.

PART 3

CONSULTATION

Public consultation

7. (1) The local authority shall consult with the public in its administrative area in relation to its consideration of the setting of a local adjustment factor and, for that purpose, shall publish on its website and in one or more newspapers circulating in the administrative area in which the local adjustment factor would apply, a statutory Notice of Consideration of Setting a Local Adjustment Factor providing a period of at least 30 days during which written submissions will be accepted.

(2) The form set out in Schedule 3 is prescribed as the form to be used for the purposes of the notice referred to in paragraph (1).

(3) A report summarising the written submissions received from the public consultation shall be prepared under the direction of the Chief Executive.

PART 4

MEETING TO CONSIDER THE LOCAL ADJUSTMENT FACTOR

Local authority meeting

8. (1) The documents referred to in regulations 4 to 7 shall be considered by the local authority at a meeting of which not less than 3 days’ notice has been given to every member of the local authority.

(2) Not less than 3 days before the day on which the meeting referred to in paragraph (1) is held, the Chief Executive shall send a copy of the documents referred to in regulations 4 to 7 to every member of the local authority.

(3) At the meeting referred to in paragraph (1) the local authority may-

(a) by resolution vary the basic rate and set a local adjustment factor that will apply for a period of one year from the next local property tax liability date, or

(b) not vary the basic rate, or

(c) decide, subject to section 21(1) of the Act, to consider the matter further at a subsequent meeting of the local authority in accordance with paragraphs (1), (3) and (4).

(4) Except in accordance with this regulation, a local authority shall not set a local adjustment factor.

PART 5

NOTIFICATION OF LOCAL ADJUSTMENT FACTOR

Persons who must be informed

9. (1) Notice of the Passing of a Resolution to Vary the Basic Rate of Local Property Tax must be received by the Minister on or before 30 September in the year in which the resolution is passed.

(2) The form set out in Schedule 4 is prescribed as the form to be used for the purpose referred to in paragraph (1).

Statutory notice of variation

10. (1) Within 14 days of the passing of a resolution that the basic rate shall stand varied, the local authority shall publish on its website and in one or more newspapers circulating in the administrative area in which the local adjustment factor will apply a public notice of Variation of Basic Rate of Local Property Tax signed by the Chief Executive.

(2) The Notice referred to in paragraph (1) shall include the following information:

(a) Name of local authority,

(b) Address of local authority,

(c) Notice that the local authority has passed a resolution that the basic rate of local property tax stands varied in respect of residential properties situated in the local authority’s administrative area for the period specified in the resolution and with effect from the relevant liability date,

(d) The local adjustment factor, and

(e) any other information the Chief Executive considers to be relevant.

SCHEDULE 1

ESTIMATION OF INCOME AND EXPENDITURE OF(1) ...............................................

(1) Insert name of local authority

SCHEDULE 2

FINANCIAL POSITION OF (1)

(1) Insert name of local authority

(2) Insert the month as at which the year to date information is prepared

SCHEDULE 3

NOTICE OF CONSIDERATION OF SETTING A LOCAL ADJUSTMENT FACTOR

The Finance (Local Property Tax) Act 2012 (as amended), makes specific provision that elected members of a local authority may pass a formal resolution to vary the basic rate of the Local Property Tax for their administrative area by a percentage known as the local adjustment factor. At the meeting set by (1) .to consider this matter, the members may set a local adjustment factor within the range of +/- 15% of the basic rate, or, may decide not to adjust the basic rate.

(1). will meet in (2). to consider the setting of a local adjustment factor.

(1). welcomes written submissions from the public on this matter specifically covering the potential effects of varying the basic rate of the Local Property Tax on businesses, individuals and on local authority services.

Submissions must be received by (3). and be sent to:

(4).

or

(5)

Signed ______________

Chief Executive

Dated:

(1) Insert name of local authority

(2) Insert the date (month/year) on which it is proposed to consider the resolution

(3) Insert the date being a minimum of 30 days from the publication of the notice

(4) Insert the postal address to which submissions may be sent

(5) Insert the email address and /or website address to which submissions may be sent

SCHEDULE 4

NOTICE OF THE PASSING OF 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 period 1 November (5) to 30 October (6). in respect of relevant residential properties situated in the local authority’s administrative area. The varied rate shall take effect from the liability date in the year in which notification is sent to the Revenue Commissioners.

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 current year

(6) Insert the next year

GIVEN under my Official Seal,

30 June 2014.

PHIL HOGAN,

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 the requirements for local authorities who may wish to vary their Local Property Tax basic rates in accordance with section 20 of the Finance (Local Property Tax) Act 2012 , as amended by the Finance (Local Property Tax) Act 2013, including the factors that they must consider and the type of public consultation that they should undertake as part of the process.