133B Personal Insolvency Act 2012.

Where a liable person—

(a) has entered into an insolvency arrangement, or

(b) holds a relevant residential property in trust for creditors pursuant to the terms of an insolvency arrangement,

the person may, on making a valid claim on that behalf to the Revenue Commissioners, qualify for deferral of any local property tax that falls due in the period for which the arrangement is in effect.