Finance (Local Property Tax) (Amendment) Bill 2014

Public bill · Private Member · Introduced

The proposal would change how local property tax is collected so that, even if someone pays by deduction, no money can be taken before the calendar year the tax actually applies to. In practice, that means taxpayers would not see deductions start early for a future year’s property tax bill. It matters because it would stop people being charged in advance and make the timing of tax collection clearer and fairer.

Formal long title

Bill entitled an Act to amend the Finance (Local Property Tax) Act 2012 and the Finance (Local Property Tax) (Amendment) Act 2013 in order to ensure that no payments are deducted by the Revenue Commissioners until the calendar year to which the local property tax liability relates

Last updated 19 February 2020