John Paul Phelan (Carlow-Kilkenny, Fine Gael) | Oireachtas source

Chairman, I wish to signal at this point that it is my intention to bring forward amendments on Report Stage. It may have been discussed earlier but I wish to outline the provisions of those amendments. Section 10 is about notification procedures and the amendment will enhance the existing provisions of the section to ensure there is an obligation on ratepayers to register with the local authority and to notify it of any material changes in respect of rateable properties. A difficulty in obtaining such information, for example, concerning a change of occupier or a change in the legal name of the business, has proven to be a barrier to the effective levying and collection of rates for many local authorities, placing a clear statutory obligation on the occupier-ratepayer and this amendment will mitigate that.

The amendment to section 4 relates to the making of the rate process and the provision for additions and amendments to the valuation lists and changes to occupation to be immediately effective for rating purposes. Currently rates are levied on properties that exist on the valuation list on the date of the making of the local authority budget. This means that additions of new properties or amendments to the valuation lists during the year are not effective for rates until the following financial year and the following budget year. It is, therefore, proposed to amend section 4 to allow for additions and amendments to the valuation lists to become immediately effective for rating purposes.

A further amendment to section 4 provides that where a person becomes the occupier or enters into an agreement which entitles him or her to occupy the relevant property on a date after 1 January in any year, a local authority should charge that person a charge adjusted to reflect the remaining period of the year. Currently the person in occupation on the date of the making of the rate is liable for the entire year. This is an anomaly which the amendment seeks to address. It is now proposed that the local authority should adjust the charge or demand issue to the person who was in occupation on 1 January or after 1 January where there were more than one previous occupier in that year, so that the charge for the full year is apportioned between the different occupiers during the year on apro ratabasis.

The introduction of a rates compliant certificate will mean that if a ratepayer seeking a certain licence from a particular local authority, he or she may be required to demonstrate to that same authority that the rates bill has either been paid or is subject to a payment plan. This measure is intended to facilitate a more joined up approach within individual local authorities without being overly burdensome and as a measure to encourage business to meet their rates obligations and to engage with local authorities. Subject to the drafting being finalised this amendment will introduce the concept of this rates compliance certificate for the first time and can be kept under review in terms of its effectiveness.