Michael Noonan (Limerick City, Fine Gael)
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I move amendment No. 27:

In page 14, to delete lines 14 to 17 and substitute the following:“(8) (a) Relief shall not be given under this section where the requirements of the Finance (Local Property Tax) Act 2012, in relation to the making of returns and the payment of local property tax—

(i) have not been complied with in respect of the qualifying residence, or
(ii) have not been complied with by a claimant in respect of any relevant residential property (other than the qualifying residence) in relation to which the claimant is a liable person.
(b) In this subsection ‘relevant residential property’ and ‘liable person’ have the same meanings respectively as in the Finance (Local Property Tax) Act 2012.”.