Select view:

Local Property Tax Act 2012 (Number 52 of 2012)

21 Notification of local adjustment factor to the Revenue Commissioners.

[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—

(a) the notification shall be sent to the Revenue Commissioners in the form and manner specified by them, and

(b) the notification referred to in paragraph (a) shall be sent to the Revenue Commissioners on or before 30 September in the year in which the relevant liability date falls.

<[1]

[1]>

(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—

(a) the notification shall be sent to the Revenue Commissioners in the form and manner specified by them, and

(b) the notification referred to in paragraph (a) shall be sent to the Revenue Commissioners on or before 30 September in the year in which the resolution is passed.

(2) Where a local authority complies with subsection (1), the varied rate shall take effect from the liability date in the year in which the notification is sent to the Revenue Commissioners.

<[1]

[1]

[-] [+]

Substituted by F(LPT)AA13 s5(k). Has effect as on and from 13 March 2013.