Seanad debates

Tuesday, 8 December 2015

Finance (Local Property Tax) (Amendment) (No. 2) Bill 2015: Committee and Remaining Stages

 

10:30 am

Photo of Kathryn ReillyKathryn Reilly (Sinn Fein) | Oireachtas source

I move amendment No. 3:

In page 3, between lines 14 and 15, to insert the following:

“4.(1) All payments made by liable persons under the Finance (Local Property Tax) Act 2012 shall be reimbursed where such payments are payments liable to be made for the year in which this Act is enacted.(2) Reimbursements under subsection (1) shall be of the same amount as the amount of tax paid by the liable person and shall be paid through the same method as the method through which the payment was received.”.

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