Seanad debates
Tuesday, 8 December 2015
Finance (Local Property Tax) (Amendment) (No. 2) Bill 2015: Second Stage
10:30 am
Mary White (Fianna Fail) | Oireachtas source
The amendment states:
Where a liable person is obliged to pay an annual management fee in respect of a relevant residential property and said management fee is paid in full, then such person shall be exempt from having to pay part of his or her local property tax in a relevant year, the amount of that part being any of the following:(a) equal to one third of the management fee;
(b) €300; or
(c) equal to one third of the local property tax;whichever amount is lower.".".
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