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

I move amendment No. 2:

In page 6, line 32, to delete “who owns” and substitute “who is for the time being entitled to occupy”.

Amendment No. 2 is again a technical amendment to amend the definition of "owner" to link it with the established definition in rating practice. An earlier definition of "owner" already exists in rating law exists in section 14 of the Local Government Act 1946 which defines the owner as the person for the time being entitled to occupy a vacant hereditament at the time of the making of the rate, which is old rates wordage.

Amendment No. 3 is another technical amendment and relates to deleting in page 6 line 34, "Notice of" and substituting "A rates bill stating". It is preferable to describe the notice that is being issued seeking payment of the rates as a rates bill. The phrase, "rates bill" is the term already used in current rating legislation. In Article 25 of the Local Government (Financial Procedures and Audit) Regulations 2014 "rates bill" is distinctive, self-explanatory and stands from out other statutory notices served by local authorities. The number of rates bills that are issued also vastly exceeds any other statutory notice and are therefore worthy of a distinct title.

Amendment No. 4 is effectively the same amendment, which is to delete "the notice" and substitute "the rates bill" for exactly the same reasons that I have just outlined.

Amendment No. 5 is the same amendment, which is, in page 7, line 6, to delete “A notice” and substitute “A rates bill”, with the very same explanation.

Amendment No. 6 proposes, on page 7, line 11, to delete “in a prepaid registered letter”. The number of rates bills served by local authorities is considerable. It is some 5,000 to 6,000 in the case of Dún Laoghaire-Rathdown Council and multiples of this in the case of Dublin City Council. In the event that a rates bill could not be served by ordinary post, the efficiency of the current rates recovery process would be affected to a major extent. This would result in significant delay in the recovery of rates and the need for local authorities to apply further resources for the purpose of serving rates bills upon occupiers of rated properties who have refused to accept the service of a rates bill by registered post.

Amendment No. 7 is also a technical amendment to allow for a rates bill to be addressed to the owner or occupier, if the name of the liable person is not known. Addressing a rates bill to the owner or occupier is likely to arise in only exceptional circumstances, but the existing ability of a rating authority to address a rates bill to an owner or occupier, which is in Regulation No. 42 of SI 508 of 2002, which is superseded by Regulation 28 of SI 226 of 2014, should be retained in the new Local Government (Rates) Bill 2018, notwithstanding that it is not possible to issue legal proceedings for recovery of rates without identifying the name of the occupier.