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2012/en/act/pub/0052/sec0020.html |
unresolved |
(1) Where a local authority passes the resolution referred to in section 20(2), it shall notify the Revenue Commissioners of the percentage by which the basic rate is to be varied, and— |
| Links to Section 21 (from within TaxSource Total) | ||
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(2) Where the passing of such a resolution is a reserved function (within the meaning of the Local Government Act 2001, as amended by the Local Government Reform Act 2014) of a local authority, a local authority may pass a resolution that the basic rate should , for a period specified in the resolution and with effect from the date specified in section 21(2) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013), stand varied (either upwards or downwards) by a specified percentage in respect of relevant residential properties situated in the local authority’s functional area. |
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(3) Where a local authority passes a resolution under subsection (2), the rate of local property tax, in respect of relevant residential properties situated in the local authority’s functional area, shall be , for the period specified in the resolution and with effect from the date specified in section 21(2), the basic rate, increased or decreased, as the case may be, by the local adjustment factor. |
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