Dáil debates

Wednesday, 3 July 2019

Local Government (Rates) Bill 2018: Report and Final Stages

 

9:15 pm

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

I move amendment No. 18a:

In page 18, to delete lines 36 and 37.

Amendment No. 18a is a technical amendment. Part 2 of the Schedule outlining regulations to be repealed is being deleted as a consequence of amendment No. 27; there are now no regulations to be repealed in Part 2 of the Schedule. Section 23(2) refers to Part 2 of the Schedule. It is thus proposed to delete section 23(2).

Amendment No 22 is a technical amendment to remove the repeal of section 65 of the Poor Relief (Ireland) Act 1838 in order to retain the provision for a rate book. Amendments No. 23 is also a technical amendment. As Amendment No. 5 has been carried, allowing an apportionment between the different occupiers in a given year, on a pro ratabasis - this relates to some of points made by Deputy Jan O'Sullivan - it is proposed to repeal the existing Victorian and archaic provisions in relation to pro rataapportionment.

Amendments Nos. 24 and 25 are technical amendments. Section 8 allows for a local authority to make a scheme for abatement of rates in respect of vacant properties. Amendments Nos. 24 and 25 propose to repeal existing provisions relating to rates on vacant premises in section 71 of the Local Government (Dublin) Act 1930, section 20 of the Cork City Management (Amendment) Act 1941 and section 14 of the Local Government Act 1946 in relation to rates on vacant premises. These provisions, if not repealed, would undermine the ability of local authorities to devise policy in relation to vacant properties and make abatements schemes provided for in section 8 accordingly.

Amendment No. 26 is a technical amendment to remove the provisions included in section 211B of the Local Government Act 2001, allowing for an entry year property levy on newly erected or newly constructed relevant property. As amendment No.. 5 has been carried, allowing for additions to the valuation list to be immediately effective for rating purposes, the entry year property levy should be repealed to avoid a situation where a ratepayer can be liable for both the entry year property levy and rates.

Amendment No. 27 is a technical amendment to retain regulations 21, 22 and 25 in the Local Government Financial and Audit Procedures) Regulations 2014. It is intended to retain the provisions in relation to the rate book and to amend the regulations in the future, to reflect amendment No. 6, allowing for the storage and publication of the rate book in electronic format.

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