Malcolm Noonan (Carlow-Kilkenny, Green Party) | Oireachtas source

I move amendment No. 305:

In page 181, after line 29 to insert the following:

“CHAPTER 6

Amendment of Local Government Rates and other Matters Act 2019

Definition

255. In this Chapter, “Act of 2019” means the Local Government Rates and other Matters Act 2019.”.

Amendments Nos. 305 to 317, inclusive, are taken together. They relate to the following matters. Amendment No. 305 is a technical amendment to provide for the reference to the “Act of 2019” to be the Local Government Rates and Other Matters Act 2019.

Amendment No. 306 substitutes section 4 of the Local Government Rates and Other Matters Act 2019 and contains a number of technical amendments. There is an amendment to include reference to an existing valuation list under section 4(1). An “existing valuation list” refers to valuations carried out prior to revaluations under the Valuation Act 2001. To date, 23 local authorities have been revalued under Part 5 of the Valuation Act 2001 and a further six local authorities are being revalued this year. These local authorities are subject to valuation lists caused to be published by Tailte Éireann under section 23 of that Act. The remaining local authorities are subject to an “existing valuation list” and would not be able to levy rates under the Act without this amendment.

Also in respect of amendment No. 306, there is an amendment to the formula calculating the amount of rates to be levied under section 4(2) to include reference to a date on which such calculation is made. There is currently ambiguity in that the section does not identify the valuation list, on a specific date, to be used in the levying of this rate. The rate is to be calculated on the last day of the previous local financial year, that is, 31 December. There is an amendment to section 4(3) to provide that the rate is due and payable on the first day of the financial year rather than explicitly stating 1 January as there is a provision in legislation to enable the Minister to change the start of the local financial year to another date. The use of the terms “owner” and “occupier” in section 4 is considered to be problematic and legal advice received by the Department confirms the need to consider the appropriateness of the use of the terms. Section 4(4) has been amended to refer to a “liable person” where appropriate.

There is an amendment to section 4(5) to include that a rates bill shall be given by a rating authority to a liable person in four circumstances: at the beginning of the year when the local authority imposes the rates; where a valuation of a relevant property is amended pursuant to section 28 of the Valuation Act 2001, that is, where there is a revision of a valuation during the year; where a valuation of a relevant property is amended on foot of the outcome of an appeal pursuant to section 38 of the Valuation Act 2001; or where there is a subsequent liable person during the year, that is, a person who was not the liable person who received the original rates bill at the beginning of the year. All circumstances exist currently, but there is no legal basis for the final three circumstances I outlined. Reference to section 38 of the Valuation Act 2001 is being included in section 4(9). Section 38 of the Valuation Act 2001 provides for amendment of the valuation list following a decision of the Valuation Tribunal, High Court or Supreme Court. The power to amend the rate levied during the year on foot of the outcome of an appeal was omitted by oversight in the original Act and is being remedied now.

Amendment No. 307 is intended to provide that a rate book prepared by a local authority, which may be stored electronically under section 5 of the 2019 Act, will satisfy the requirements under section 65 of the Poor Relief (Ireland) Act 1838. This will effectively remove the antiquated requirement from the 1838 Act of making a physical rate book.

Amendment No. 308 removes the requirement of the local authority in section 9 of the 2019 Act to inform an applicant in writing within three months of the outcome of their vacancy abatement application. This is necessary as local authorities will not make a vacancy abatement determination, in many cases, until the end of the financial year.

Amendment No. 309 clarifies that the reference to a database, singular, in section 10 of the 2019 Act does not preclude local authorities from using other databases, for example, customer and billing databases ordinarily used in the rates function. It also allows a field to be inserted into the database for the name of the person entitled to occupy an unoccupied relevant property, that is, if vacant, where there is no occupier. It also provides that the rating authority is notified by the liable person, when that person becomes aware that any particular entered in the database in relation to themselves or the relevant property is incorrect, or has ceased to be correct, and provides for a sanction on a liable person for failing to notify without reasonable excuse. Such sanction would be that the person is guilty of an offence and liable, on summary conviction, to a class A fine.

Amendment No. 310 amends section 11 of the 2019 Act and provides that a person who ceases to be a liable person, becomes a liable person, or changes their status as a liable person, shall give notice in writing of that fact to the local authority. A person who contravenes this section is guilty of an offence and liable, on summary conviction, to a class A fine. The sanctions proposed for sections 10 and 11 are intended to replace the complex penalty originally provided for in section 11 for not informing the local authority of a change in relation to a liable person or relevant property, with a simpler, more commonly understood sanction.

Amendment No. 311 provides in section 12 of the 2019 Act for the prescribing by the Minister of the rate of interest on overdue rates, in case the interest rate specified in the Act is to be changed in the future.

Amendment No. 312 clarifies in section 13 of the 2019 Act that the liable person who owns a relevant property and proposes to sell the property shall, before the sale, pay to the local authority any rates and interest imposed under this Act, which is due and payable by that liable person only and not due and payable by a previous occupier. It also provides for a sanction to be imposed on a liable person should that person sell a relevant property without first discharging the requirement to pay any rates and accrued interest due and payable to the local authority. Such sanction is to be that the person is guilty of an offence and liable, on summary conviction, to a class A fine or imprisonment for a term not exceeding six months or both.

Amendment No. 313refers to "the owner's capacity as a liable person" rather than an "owner" in section 14 of the 2019 Act to keep consistency of terms in the Act.It also providesthat a charge on a property under section 14 does not remain a charge post sale, meaning that a charge from a previous owner’s unpaid rates does not remain on the property post sale.

Amendment No. 314 is to clarify in section 17 of the 2019 Actthat a warrant issued by a judge of the District Court is not required to enter a relevant property that does not contain a dwelling within. The policy intention is that an authorised officer may, for the purposes of assessing an application under section 9, that is, an application for abatement of rates in respect of a vacant property, enter at all reasonable times a relevant property and inspect the property. Also, the authorised officer may not enter a dwelling, or a property other than a relevant property, other than with either the consent of the occupier or pursuant to a warrant issued by the District Court.

Amendment No. 315 ensures that commencement of this Act will not adversely impact sections 65 and 106 of the Poor Relief (Ireland) Act 1838. This new section is deemed to be required as section 61 of 1838, which currently provides for the levying of rates, is to be repealed and has consequential impact on sections 65 and 106.Section 65 of the 1838 Act provides for the making of a rates book. While section 5 of this Act provides that a rate book prepared by a local authority, which may be stored electronically, will satisfy the requirements under section 65 of 1838 and remove the requirement to make a physical rate book, it is not intended to repeal the original provision. Section 106 of the 1838 Act provides for the right to appeal the rate. It is not intended to repeal this right. Ratepayers generally avail of the appeal process under Part 7 of the Valuation Acts 2001 to 2015. If a ratepayer is unhappy with the amount of rates being levied in respect of his or her property, he or she may avail of the valuation appeal process to have the valuation reassessed. Rates are only payable in respect of properties that are valued and appear in the valuation list. Accordingly, it is understood that the right of appeal against the rate itself under the 1838 Act is rarely exercised. However, it was not the intention to remove the right to appeal the making of the rate under the Poor Relief (Ireland) Act 1838. Section 19A ensures that the right of appeal is not inadvertently removed.

Amendment No. 316is a technical amendment to delete paragraph (a) of section 21 of the 2019 Act, as this amendment is now included in amendments to the Valuation Act 2001 proposed in this Act.

Amendment No. 317 is a technical amendment to repeal section 29 of the Local Government Act 1946 and is required, as this appeal was inadvertently omitted from the Local Government Rates and Other Matters Act 2019. This section provides for the making of the rate as one rate for the whole year and provides that the rate shall be collected every year in two equal moieties. It was intended to repeal that section as the provision was in conflict with, and intended to be replaced by, sections 4(8), 4(9) and 5 of the Act of 2019.