Finance (Local Property Tax) (Amendment) Bill 2021

Public bill · Government · Presented

Raises local property tax for 2022 by revaluing homes, widening the tax bands, and changing how the amount is calculated, while also making some properties newly taxable and phasing out or ending several existing exemptions. It gives a new exemption for homes damaged by defective concrete blocks, raises the income limits for deferring tax, lowers the interest charged on deferred amounts, and requires more claims and appeals to go through a clearer process. It also updates related tax and housing rules so Revenue, local authorities, and public appointees can apply the new system consistently.

Formal long title

Bill entitled an Act to amend the Finance (Local Property Tax) Act 2012; to amend the Taxes Consolidation Act 1997; to amend the Standards in Public Office Act 2001; to amend the Ministers and Secretaries (Amendment) Act 2011; to amend the Housing (Miscellaneous Provisions) Act 2014; and to provide for related matters.

Last updated 11 September 2024